Spicer v. United States (In Re Motion Marketing Solutions, Inc.)

Memorandum Opinion

DENNIS MICHAEL LYNN, Bankruptcy Judge.

Before the court are Plaintiff’s Motion for Summary Judgment to Avoid the Perfection of a Statutory Lien filed by the United States Internal Revenue Service (“Plaintiffs MSJ”) filed by John Dee Spi-cer, trustee (the “Trustee”) in the chapter 7 case of Motion Marketing Solutions, Inc. (“Debtor”); and Defendant’s Cross-Motion for Summary Judgment to Determine that the Perfection of the Lien by the IRS is Not Avoidable by the Trustee (the “Cross-Motion” and together with Plaintiffs MSJ the “Motions”) filed by the Internal Revenue Service…