ORDER GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT
JAMES E. MASSEY, Bankruptcy Judge.
Section 545(2) of the Bankruptcy Code permits a bankruptcy trustee, including a debtor in possession in a Chapter 11 case, to avoid the fixing of an unperfected or unenforceable federal tax lien. Under section 6323(f)(4) of the Internal Revenue Code, an otherwise properly recorded notice of a federal tax lien against real property in an "adequate system for the...
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