United States v. Fletcher (In re Fletcher)

ORDER DETERMINING PRIORITY OF FEDERAL TAX LIENS

WILLIAM S. SHULMAN, Bankruptcy Judge.

This matter came before the Court on the complaint of the United States of America, Internal Revenue Service (hereinafter “the IRS”) to determine the extent and priority of liens. William R, Sawyer appeared on behalf of the IRS, and Irvin Grodsky appeared on behalf of Helmsing, Sims & Leach. After considering the testimony, evidence and briefs of the parties, the Court makes the following findings of fact and conclusions of law:

FINDINGS OF FACT

The Debtor, Charles William Fletcher, Sr. (hereinafter “Fletcher”),…