Waste Management of Missouri, Inc. v. Evert

LOKEN, Circuit Judge.

Waste Management of Missouri, Inc. (“Waste Management”), was contractually indebted to taxpayer E. Scott Evert (“Taxpayer”), a resident of Broward County, Florida. On April 20, 1995, the United States filed a notice of federal tax hen against all of Taxpayer’s property in the “official records book” of the Broward County Commissioners. Taxpayer’s judgment creditors Donna S. Evert and William D. Nichols perfected their judgment hens against monies owed by Waste Management on May 13, 1997. Generally, when a federal tax hen is in the competition, the first lien in time has…