Jeffrey v. United States, Internal Revenue Service (In Re Jeffrey)

MEMORANDUM OPINION 1

JUDITH K. FITZGERALD, Chief Judge.

Background

Before the Court are Cross-Motions for Summary Judgment on Debtor’s Amended Adversary Complaint to Determine the Secured Status of the Internal Revenue Service (“IRS”) in Virginia L. Jeffrey’s (“Debtor”) property. Debtor asserts that the IRS’ federal tax lien cannot attach to various items because the items are not “property” — or because she has no equity in the property. The Debtor filed a voluntary petition under Chapter 13 of the Bankruptcy Code on September 2, 1999. The IRS filed its original proof of claim on October 8,…