After waiting the 180-day redemption period required by 26 USC 6337, the IRS presented defendant with a deed for the property at issue on October 24, 1995. Plaintiffs did not attempt to redeem their property. Plaintiffs then filed the present appeal. This Court reviews a motion for summary disposition de novo. A court reviewing such a motion, therefore, must consider the pleadings, affidavits, depositions, admissions, and any other admissible evidence in favor of the party opposing the motion, granting that party the benefit of any reasonable doubt, and determine whether there is a genuine issue of disputed fact.
State courts have jurisdiction to decide such a question.
This rule is consistent with the inarguable proposition that the tax sale purchaser cannot obtain a clear title if the government failed to perfect its right to sell one. Consequently, if a delinquent taxpayer presents a claim contesting the government's ability to pass a clear title because the government failed to follow statutorily-required procedural safeguards, the purchaser bears the burden of proving that his title is superior by demonstrating that such requirements were met. Plaintiffs specifically raised four defects in the trial court concerning the government's perfection of its right to seize and sell their home. Congress has also set forth procedures to which the IRS must adhere when proceeding with a tax sale. 26 USC 6212.