In re Wingo

• Decision Date: 29 September 2011
• Docket Number: Case No. A11-00437
• Parties: In re: LAIRD S. WINGO, Debtor.
• Court: U.S. Bankruptcy Court — District of Alaska

In re: LAIRD S. WINGO, Debtor.

Case No. A11-00437

UNITED STATES BANKRUPTCY COURT FOR THE DISTRICT OF ALASKA

DATED: September 29, 2011

Chapter 13

MEMORANDUM REGARDING TAX LIEN

The debtor has filed an objection to a secured claim submitted by the Internal Revenue Service. The debtor alleges that the IRS is unsecured due to his Alaska homestead in real property. A federal tax lien, arising under 26 U.S.C.A. § 6321, covers "all property and rights to property, whether real or personal, belonging to such person." The debtor's homestead is subject to a federal tax lien even if his real property is exempt under state law.¹ His objection will be denied.

BY THE COURT

_________________

DONALD MacDONALD IV

United States Bankruptcy Judge

Serve: L. Breuer, Esq.

B. Wilson, Esq.

L. Compton, Trustee

U.S. Trustee

1. United States v. Pilla, 711 F.2d 94 (8th Cir. 1983); Herndon v. United States, 501 F.2d 1219 (8th Cir. 1974); Commonwealth Nat'l Bank v. United States, 573 F.Supp. 881 (N.D. Texas 1983); United States v. Howard, 296 F.Supp. 264 (D. Or. 1968); United States v. Olgeirson, 284 F.Supp. 655 (D. N.D. 1968); Birch v. Dodt, 407 P.2d 417 (Ariz. App. 1965); Builders Supply Co. of Hattiesburg v. Pine Belt Sav. & Loan Ass'n, 369 So.2d 743 (Miss. 1979).