Alabama Exchange Bank v. United States

MEMORANDUM OPINION

VARNER, District Judge.

This cause is submitted on the Defendant’s motion to dismiss a suit by the Plaintiff seeking to secure its lien on property of a taxpayer seized and sold by the Government for payment of taxes. The Plaintiff’s lien was allegedly perfected prior to the lien of the Government for its taxes. Jurisdiction is claimed pursuant to 26 U.S.C. § 7426, in pertinent part, as follows:

“If a levy has been made on property or property has been sold pursuant to a levy, any person (other than the person against whom * * * the tax * -* * levy arose) who claims an…