BEEZER, Circuit Judge:
Richard L. Anderson appeals from the district court's grant of summary judgment for the United States. The district court held that the IRS had a tax lien enforceable against Anderson's property. Anderson argues that the lien was improperly recorded, that it should have been discharged, and that it was wrongly given priority over his own interests. We affirm.
FACTS
The facts were stipulated by the parties before the district...
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