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U.S. I.R.S. v. SNYDER

No. 02-15618.

343 F.3d 1171 (2003)

UNITED STATES INTERNAL REVENUE SERVICE, Creditor-Appellee, v. Donald SNYDER, Debtor-Appellant.

United States Court of Appeals, Ninth Circuit.

Filed September 15, 2003.

Attorney(s) appearing for the Case

Michael E. Melone, Internal Revenue Service, San Francisco, California, David L. Denier, Office of the United States Attorney, San Francisco, California, Thomas J. Clark, USDOJ, Tax Division, Washington, D.C., Robert J. Branman, USDOJ, Tax Division, Washington, D.C. for the creditor-appellee.

Robert N. Kolb, Antioch, California, for the debtor-appellant.

Before: Michael Daly HAWKINS and William A. FLETCHER, Circuit Judges, and Samuel P. KING, Senior District Judge.

Argued and Submitted May 14, 2003 — San Francisco, California.

OPINION

WILLIAM A. FLETCHER, Circuit Judge.

The question in this case is whether an IRS claim for delinquent taxes secured outside of bankruptcy by a lien on a debtor's interest in an ERISA-qualified pension plan is secured in bankruptcy "by a lien on property in which the bankruptcy estate has an interest" under 11 U.S.C. § 506(a). This question has divided the courts that...

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