Brightwell v. United States

ORDER ON MOTIONS FOR SUMMARY JUDGMENT

McKINNEY, District Judge.

This case addresses two issues: (1) whether a federal tax lien is valid, when the notice of lien lists an incorrect middle initial for the taxpayer, and inserts an extra space in his last name; and (2) whether the senior lien of a mortgagee, who forecloses and buys the property at a foreclosure sale, can be asserted by the mortgagee’s transferee against a junior lien-holder who was not a party to the foreclosure action.

I. FACTS AND PROCEDURAL BACKGROUND

The key facts are undisputed. William B. VanHorn purchased three parcels of real…