Opinion ID: 577179
Heading Depth: 2
Heading Rank: 3

Heading: R.C. sections 6323(a), (f)(1) (1988)

Text: 20 See I.R.C. section 6323(a) 21 United States v. City of New Britain, 347 U.S. 81, 84, 74 S.Ct. 367, 369, 98 L.Ed. 520 (1954) 22 Daniel Mones, P.A. v. Smith, 486 So.2d 559, 561 (Fla.1986) 23 26 U.S.C. § 6323(b) reads as follows: Even though notice of a [federal tax lien] has been filed, such lien shall not be valid-- (8) Attorneys' liens With respect to a judgment or other amount in settlement of a claim or of a cause of action, as against an attorney who, under local law, holds a lien upon or a contract enforceable against such judgment or amount, to the extent of his reasonable compensation for obtaining such judgment or procuring such settlement, except that this paragraph shall not apply to any judgment or amount in settlement of a claim or of a cause of action against the United States to the extent that the United States offsets such judgment or amount against any liability of the taxpayer to the United States. (italicized emphasis added).