Bruce J. McDermott and Betty McDermott v. Zions First National Bank, N.A., United States of America, by and Through Internal Revenue Service

BRATTON, Senior District Judge.

Plaintiffs, Bruce and Betty McDermott, brought this interpleader action to determine priority in the proceeds of a sale of real property. Zions First National Bank (Zions) claims a lien arising out of a judgment by a Utah state court against the McDermotts. The competing lien of the United States is a federal tax lien claimed by the Internal Revenue Service on behalf of the United States (IRS). Both parties moved for summary judgment, and the district court granted summary judgment in favor of Zions. The IRS has appealed; we affirm.

I

Zions obtained its judgment…