Ruff v. Isaac

This case involves a challenge to an Internal Revenue Service tax sale of real property owned by plaintiffs. Plaintiffs brought suit to quiet title following the sale and transfer of the property’s title to defendant. Plaintiffs appeal as of right from the trial court’s order granting defendant’s motion for summary disposition pursuant to MCR 2.116(C)(10). On appeal, plaintiffs assert that, because the IRS failed to adhere to federal statutorily prescribed procedural notice provisions, plaintiffs have superior title to the property. We reverse and remand.

i

On January 31, 1995, the BRS seized…