Green Pastures Christian Ministries, Inc. v. United States Ex Rel. Internal Revenue Service (In Re Green Pastures Christian Ministries, Inc.)

ORDER GRANTING DEFENDANT’S MOTION FOR SUMMARY JUDGMENT

JAMES E. MASSEY, Bankruptcy Judge.

Section 545(2) of the Bankruptcy Code permits a bankruptcy trustee, including a debtor in possession in a Chapter 11 case, to avoid the fixing of an unperfected or unenforceable federal tax lien. Under section 6323(f)(4) of the Internal Revenue Code, an otherwise properly recorded notice of a federal tax lien against real property in an “adequate system for the public indexing of Federal tax liens” is unenforceable against a purchaser without notice unless “the fact of the filing is entered and recorded in…