Indiana Lumbermens Mutual Insurance v. Construction Alternatives, Inc.

BAILEY BROWN, Senior Circuit Judge.

Appellant Indiana Lumbermens Mutual Insurance Company (“Lumbermens”) appeals the judgment of the district court affirming the decision of the bankruptcy court. Lumbermens contends that the bankruptcy court and district court erred in concluding that the Internal Revenue Service (“IRS”) had a lien and that this lien gave it priority to the proceeds of a construction contract *673that the debtor-taxpayer, Construction Alternatives, Inc. (“CA”), received from a project on which Lumbermens paid as C.A.’s surety. For the reasons stated below, we AFFIRM the district…