Source: http://kirschenbaumesq.com/article/us-v-hodes-355-f2d-746-17-aftr2d-343-66-1-ustc-p-9232-2nd-cirny-feb-08-1966-no-95-29784
Timestamp: 2019-04-18 21:14:27+00:00

Document:
Proceeding by United States government to enforce federal tax assessment liens.
and title to that property, government in 1964 was entitled to foreclose liens.
property in that county. CPLR § 5018(b).
creditor. CPLR § 5018(b); 28 U.S.C.A. § 1962.
after judgment and before it was docketed. CPLR § 5018(b).
period. 26 U.S.C.A. (I.R.C.1954) § § 6322, 6502(a).
of suit or judgment which has extended their existence. 26 U.S.C.A.
(I.R.C.1954) § § 6322, 6502(a).
therefore judgment serves merely as measuring rod of lien. 26 U.S.C.A.
Attachment of lien merges into judgment.
subsequent bona fide purchaser. 26 U.S.C.A. (I.R.C.1954) § 6323(a), (1).
for effective collection of taxes. 28 U.S.C.A. § 1962.
§ 6322, 6323(a) (1), 6325(a) (1), 6331, 7403(a).
*747 Dawnald R. Henderson, Asst. U.S. Atty., New York City (Robert M.
Asst. U.S. Atty., New York City, on the brief), for plaintiff-appellant.
Hodes, Bess Berkwitz and Jefferson County Savings Bank.
Before LUMBARD, Chief Judge, and WATERMAN and HAYS, Circuit Judges.
reason of lapse of time.' I.R.C. § 6322.
240(1) (McKinney's Consol.Laws, c. 33, 1965 Supp.).
$8,642.25 (including interest), of which $8,511.90 remains unsatisfied.
fides of any of these transactions.
on the judgment debtor's real property in that county. C.P.L.R. § 5018(b).
its assessment liens, notice of which had been properly filed in 1955.
(N.D.Ohio 1963); United States v. Saslavsky, 160 F.Supp. 883 (S.D.N.Y.1957).
FN3. See note 1 supra.
merely as a measuring rod for the life of the lien. Thus, in United States v.
could not have gained priority over the particular mortgagee in question.
assessment lien is a matter of federal law, see United States v. Acri, 348 U.S.
211, 75 S.Ct. 239, 99 L.Ed. 264 (1954), the government prevailed.
bona fide purchaser. Compare United States v. Snyder, 149 U.S. 210, 13 S.Ct.
believe that the circumstances which flow from our result are not inequitable.
the liens, four-to-six years beyond the normal six-year period.
uncover any such liens outstanding as well as any docketed federal judgments.
satisfied or becomes unenforceable as a matter of law. § I.R.C. 6325(a)(1).
statutory creation, provides a simple means for clarifying a cloudy title.
In the case at bar, it appears that appellees made no title search whatsoever.
States v. Birns, supra (11 years).
District Court enter summary judgment for the plaintiff United States.
Service made assessments against taxpayer Kaiser for unpaid withholding taxes.
On July 19, 1955, the government filed a Notice of Lien, pursuant to I.R.C.
now sues not on its judgment but on its assessment lien.
after such such 6-year period, then before such release).
13 Tax. L.Rev. 247, 250-51 (1958).
independently of a judgment. See Hector v. United States, 255 F.2d 84 (5th Cir.
substantiate its 'independent assessment lien' theory.
judgment which it now claims extends its assessment lien forever, the I.R.S.
lien until December 31, 1961.
required the docketing of federal judgments according to state law.
taxpayer's existing and future creditors.' 63 Colum.L.Rev. 1259, 1272 (1963).
means of an undocketed judgment.

References: § 5018
 § 5018
 § 1962
 § 5018
 § 6322
 § 6322
 § 6323
 § 1962

§ 6322
 § 6322
 § 5018
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