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IN RE BARNETT

Bankruptcy No. 83-A-1599, Adv. No. 85-0205A.

62 B.R. 638 (1986)

In re William L. BARNETT, Debtor. Roger SCHLOSSBERG, Trustee, Plaintiff, v. UNITED STATES of America DEPARTMENT OF the TREASURY INTERNAL REVENUE SERVICE, Defendant.

United States Bankruptcy Court, D. Maryland, at Rockville.

July 8, 1986.

Attorney(s) appearing for the Case

Roger Schlossberg, Hagerstown, Md., for trustee of the Chapter 7 bankruptcy estate.

Charles Baer, Washington, D.C., for I.R.S.

MEMORANDUM OF DECISION

PAUL MANNES, Bankruptcy Judge.

Prior to this individual Chapter 7 filing, the Internal Revenue Service ("IRS") levied upon debtor's bank account. The notice of the lien was filed in the wrong county. After the IRS received debtor's funds, it filed a proper notice of lien a few days prior to debtor's Chapter 7 filing. The question presented is whether the Chapter 7 trustee prevails over the Internal Revenue Service in this situation...

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