Court Opinion

ID: 9650021
Source: CourtListenerOpinion
Date Created: 2023-08-23 15:20:09.331749+00
Date Added: 2024-06-11T12:43:41.230549
License: Public Domain

MOOREMAN, Bankruptcy Judge,
dissenting.
I agree with the majority’s discussion with regard to 26 U.S.C. section 6325(a)(l)’s language and meaning of “legally unenforceable.” However, I am unable to concur in the Panel’s conclusion that although the personal liability becomes unenforceable by reason of the bankruptcy discharge, the IRS need not release the underlying lien arising out of such liability.
The clear language of section 6325(a)(1) provides for the release of the tax lien when “the liability ... has become legally unenforceable.” In the instant case, it is undisputed that the debtors’ personal liability for the debt has become legally unenforceable. To hold, however, that the pre-petition tax liens may still be enforced against the debtors’ property is in my view, contrary to the plain statutory language of section 6325(a)(1) and the recognized notion of allowing the debtor a fresh start.
Accordingly, I respectfully dissent and would affirm the bankruptcy court’s grant*152ing of summary judgment in favor of the debtors.