ROVNER, Circuit Judge.
Patrick James Ryan failed to pay his federal income taxes for 2006, 2007, 2008, 2009, and 2010, resulting in outstanding liabilities totaling at least $136,898.93. In January 2011, pursuant to Internal Revenue Code 26 U.S.C. § 6323, the IRS recorded a notice of federal tax lien against Ryan's possessions with the Cook County Recorder of Deeds with respect to the liabilities for 2006-09.
On August 23, 2011, Ryan filed a voluntary...
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