Case 2:15-cv-00883-DS Document 162 Filed 06/16/17 Page 57 of 67 58 D. Foreclosure of the Federal Tax Liens Against The Subject Properties When a taxpayer fails to pay a tax liability after receiving notice of assessment and demand for payment, a lien for the unpaid taxes automatically arises in favor of the United States on all property or rights to property belonging to the taxpayer, and continues until the liability is satisfied or the statute of limitations bars collection. I.R.C. §§ 6321, 6322; United States v. Cache Valley Bank, 866 F.2d 1242, 1244 (10th Cir. 1989). A federal tax lien is perfected upon assessment, and further action need not be taken.

This federal tax lien attaches to "all property and rights to property, whether real or personal, belonging to such person." 26 U.S.C. § 6321; United States v. Bess, 357 U.S. 51 (1958). Federal tax liens also attach to property held by the taxpayer's nominees—someone who has legal title when, in substance, the taxpayer enjoys the benefits of ownership.

Because Martin Keller has not paid his taxes, the United States has a lien on all of his property. If a taxpayer fails to pay a tax that is due, a federal tax lien automatically arises by operation of IRC § 6321 on “all property and rights to property, whether real or personal” belonging to the taxpayer. The federal tax lien is essentially a security interest in all of the taxpayer’s property.

The Craft decision found that a federal tax lien attached to a husband’s interest in property held with his wife as tenants by the entirety. Even though the husband could not unilaterally alienate the property, the Supreme Court found that his rights in the property constituted “property” or “rights to property” under 26 U.S.C. §6321. Id.

The Craft decision found that a federal tax lien attached to a husband’s interest in property held with his wife as tenants by the entirety. Even though the husband could not unilaterally alienate the property, the Supreme Court found that his rights in the property constituted “property” or “rights to property” under 26 U.S.C. §6321. Id.

A tax lien attaches to all property and rights to property belonging to the taxpayer. 26 U.S.C. § 6321. The Court has jurisdiction to enforce a lien and subject property to payment of tax under 26 U.S.C. § 7403(a) where, as here, the United States brings suit at the request of the Secretary of the Treasury to enforce a tax liability.

Accordingly, as of the dates of the Bigleys’ federal income tax assessments and frivolous filing penalty assessments, a tax lien arose in favor of the United States on all of the Bigleys’ property that they then owned or thereafter acquired. Once a lien under 26 U.S.C. § 6321 has arisen, the United States may file an action to enforce the lien against any property in which the taxpayer has an interest. 26 U.S.C. § 7403.

23 Celotex, 477 U.S. at 324. 24 26 USC §§ 6321, 6322; Glass City Bank v. United States, 326 U.S. 265, 267 (1945). 25 See United States v. Bess, 357 U.S. 51, 57 (1958) (“The transfer of the property subsequent to the attachment of the lien does not affect the lien, for it is the very nature of the lien, that no matter into whose hands the property goes, it passes cum onere.”)

3. The Plaintiff further claims under 26 U.S.C. Sections 6321 and 6322 that on November 6, 2006 and on January 1, 2007, the dates of assessments, federal tax liens arose in favor of the Plaintiff against Donohoe’s interest in the Property. See Complaint Paragraph 14. 4. The Plaintiff claims that on June 9, 2008 when it filed the notices of tax liens that Donohoe owned a ½ interest in the Property.

Judgment is entered in favor of the United States and against Allan Lehmann in the amount of $579,773.32 as of May 7, 2016 plus interest continuing to accrue thereupon pursuant to 28 U.S.C. § 1961(c) and 26 U.S.C. §§ 6601, 6621 and 6622; 2. Pursuant to 26 U.S.C. §§ 6321, 6322, and 6323, the United States has valid, subsisting, and enforceable tax liens against all property owned by Allan Lehmann, whether presently owned or afterwards acquired, in the sum of $579,773.32 as of May 7, 2016 plus interest continuing to accrue thereupon pursuant to 28 U.S.C. § 1961(c) and 26 U.S.C. §§ 6601, 6621 and 6622; 3. The Allan Lehmann and Jan Lehmann Joint Revocable Living Trust is the nominee of Allan Lehmann with respect to the property located at 7150 SW Hoodview Place, Beaverton, OR 97008 (described in paragraph 12 of the Complaint); 4.