Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-caed-2_07-cv-00409/USCOURTS-caed-2_07-cv-00409-2/pdf.json

Nature of Suit Code: 870
Nature of Suit: Tax Suits
Cause of Action: 28:2410 Quiet Title

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UNITED STATES DISTRICT COURT

FOR THE EASTERN DISTRICT OF CALIFORNIA

WILLIAM DAVIES dba I.C.

SECURITY SERVICES,

NO. CIV. S-07-409 LKK/GGH

Plaintiff,

v.

O R D E R

BHSW ENTERPRISES dba MRO

RESOURCES, JOE SCOTT, GINA

HUTCHINSON aka GINA COOPER,

SHAYLA STARKS, RICHARD ANDREWS,

SALLY WIDROW and DOES 1-10,

inclusive,

Defendants.

 /

GINA HUTCHINSON aka GINA COOPER

as an individual and dba 

STONYBROOK APARTMENTS,

Cross-complainant,

v.

WILLIAM DAVIES dba I.C. SECURITY,

BHSW ENTERPRISES dba MRO

RESOURCES, JOE SCOTT, SHAYLA

STARKS, RICHARD ANDREWS, SALLY

WIDROW, UNITED STATES INTERNAL

REVENUE SERVICE, and DOES 1-10,

inclusive,

Cross-defendants.

 /

Case 2:07-cv-00409-LKK -GGH Document 28 Filed 01/08/08 Page 1 of 3
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The court is in receipt of the federal government’s motion for

summary judgment against defendant/cross-defendant BHSW

Enterprises, Inc., which seeks a ruling that the United States’ tax

liens take priority over the claims of the other parties in the

suit. Defendant/cross-complainant Gina Hutchinson aka Gina Cooper

has filed a statement of non-opposition. 

Failure to pay taxes creates a lien on the taxpayer’s real and

personal property in favor of the federal government, and this lien

remains in force until it is satisfied or it becomes unenforceable.

26 U.S.C. § 6322. Although some liens may take priority over a

federal tax lien, 26 C.F.R. § 301.6323, the federal tax lien takes

priority over an award of attorney’s fees to an interpleading

party. Abex Corp. v. Ski’s Enterprises, Inc., 748 F.2d 513, 516

(9th Cir. 1984). In order for the lien to be perfected, the

government must file a Notice of Federal Tax Lien with the

appropriate county reporter. Kivel v. United States, 878 F.2d 301,

303 (9th Cir. 1989). 

Here, the government has provided undisputed evidence of the

amount of the unpaid tax balance owed by defendant BHSW

Enterprises, Inc. It has also provided undisputed evidence that

notices of the liens were properly filed with the Solano County

Recorder. There is no evidence before that court that there are any

other liens that meet the criteria of those that take precedence

over the federal tax lien. 

Consequently, the United States’ motion for summary judgment

is GRANTED. The clerk is directed to DISBURSE the interpleader fun

Case 2:07-cv-00409-LKK -GGH Document 28 Filed 01/08/08 Page 2 of 3
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and any accrued interest to the United States. 

IT IS SO ORDERED.

DATED: January 7, 2008.

Case 2:07-cv-00409-LKK -GGH Document 28 Filed 01/08/08 Page 3 of 3