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U.S. v. MURRAY

No. 99-2028.

217 F.3d 59 (2000)

UNITED STATES of America, Plaintiff, Appellee, v. Judith E. MURRAY, Defendant, Appellant. Michael E. Murray, Eastern Savings Bank, Household Finance Corporation, LEP Profit International Incorporated, Defendants.

United States Court of Appeals, First Circuit.

Decided July 6, 2000.

Attorney(s) appearing for the Case

John C. Ottenberg with whom Ottenberg, Dunkless, Mandl & Mandl LLP was on brief for appellant.

Annette M. Wietecha, Tax Division, Department of Justice, with whom Paula M. Junghans, Acting Assistant Attorney General, Donald K. Stern, United States Attorney, and Kenneth L. Greene, Tax Division, Department of Justice, were on brief for the United States.

Before BOUDIN, Circuit Judge, BOWNES, Senior Circuit Judge, and STAHL, Circuit Judge.

BOUDIN, Circuit Judge.

On November 21, 1988, the Internal Revenue Service made an administrative determination, called an assessment, that Michael Murray owed $105,243.06 for failure to pay over withheld income and Federal Insurance Contributions Act ("FICA") taxes due from his company, All Air Transportation Corp. 26 U.S.C. §§ 6201-03 (1994). As of that date, a statutory lien arose in favor of the United States upon "all property and rights to property...

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