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U.S. v. SHRIVER

No. 91-3194.

967 F.2d 572 (1992)

UNITED STATES of America, Plaintiff-Appellee, v. Paul S. SHRIVER, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

August 5, 1992.

Attorney(s) appearing for the Case

George E. Tragos, Clearwater, Fla., for defendant-appellant.

Jeffrey F. Michelland, Asst. U.S. Atty., Ft. Myers, Fla., for plaintiff-appellee.

Before EDMONDSON, Circuit Judge, RONEY and GIBSON, Senior Circuit Judges.

EDMONDSON, Circuit Judge:

Appellant, Paul S. Shriver, obtained a certified copy of a Notice of Federal Tax Lien ("Lien Notice") filed by the IRS from the Charlotte County Courthouse in Florida. The tax lien against Shriver covered the years 1980 through 1984. Before the IRS filed this lien, Shriver had transferred title to his real property in Charlotte County to his wife. After obtaining the Lien Notice, Shriver stamped the words "VOIDED BY FLA.STATUTES" on the face...

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