MEMORANDUM
KEITH M. LUNDIN, Bankruptcy Judge.
This is a dispute between the Internal Revenue Service and a material supplier to the debtor over rights in the balance due under a construction contract. Because Tennessee law does not impose a trust on construction funds and this subcontract does not include a provision for retainage, the IRS's lien attaches to the balance due the debtor.
I.
In 1987, Hayes and Sons Construction Company ("Hayes...
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