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IN RE HUDGINS

No. 91-1748.

967 F.2d 973 (1992)

In re Michael Steven HUDGINS, t/a Hudgins Masonry, Debtor. Michael Steven HUDGINS, t/a Hudgins Masonry, Plaintiff-Appellant, v. INTERNAL REVENUE SERVICE, Defendant-Appellee.

United States Court of Appeals, Fourth Circuit.

Decided June 18, 1992.

Attorney(s) appearing for the Case

Tom Cain Smith, Jr., Virginia Beach, Va., argued, for plaintiff-appellant.

William J. Patton, Tax Div. U.S. Dept. of Justice, Washington, D.C., argued, Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, Kenneth L. Greene, Harry J. Giacometti, Tax Div., U.S. Dept. of Justice, Washington, D.C., Richard Cullen, U.S. Atty., J. Phillip Krajewski, Asst. U.S. Atty., Norfolk, Va., for defendant-appellee.

Before POWELL, Associate Justice (Retired), United States Supreme Court, sitting by designation, ERVIN, Chief Judge, and NIEMEYER, Circuit Judge.

ERVIN, Chief Judge:

Michael Steven Hudgins founded a masonry company and incorporated it as "Hudgins Masonry, Inc." The Commonwealth of Virginia terminated Hudgins Masonry's corporate charter because Hudgins had not paid certain required fees, but Hudgins continued to trade and file tax returns as "Hudgins Masonry, Inc." After Hudgins failed to pay employment withholding taxes to the Internal Revenue Service (IRS), the IRS filed a tax lien in the name of "Hudgins...

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