Scott Lynn Roland v. United States

TIMBERS, Circuit Judge:

Scott Lynn Roland (“Scott”) appeals from a judgment entered February 12, 1987 in the Eastern District of Texas, Judith K. Guthrie, Magistrate, holding that the Internal Revenue Service rightfully could levy on real property fraudulently conveyed to Scott by his parents to satisfy back taxes owed by his parents. Scott claims that, at the time of the alleged fraudulent transfer, the IRS was not a creditor; his father was not solvent and did not intend to defraud the government; and he had no knowledge of his father’s tax problems. We find that the government proved the…