Andrew B. Johnson, Individually and as Personal Representative of the Estate of Andrew Walfrid Johnson, and Joan M.M. Kuder v. United States

I would hold that section 301.7425-2 is a reasonable interpretation of section 7425(b) and that therefore the government’s tax lien was not extinguished by the cancellation of the contract for deed. Consolidated Blenders, Inc. v. United States, 785 F.2d 259 (8th Cir.1986).