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IN RE RESTIVO AUTO BODY, INC.

No. 13-2249.

772 F.3d 168 (2014)

In re RESTIVO AUTO BODY, INC., d/b/a Restivo Auto Body & Towing, Inc., Debtor. Susquehanna Bank, Plaintiff-Appellee, v. United States of America/Internal Revenue Service, Defendant-Appellant.

United States Court of Appeals, Fourth Circuit.

Decided: October 31, 2014.

Attorney(s) appearing for the Case

ARGUED: Bethany B. Hauser , United States Department of Justice, Washington, D.C., for Appellant. Ian Thomas Valkenet , Young & Valkenet, Baltimore, Maryland, for Appellee. ON BRIEF: Kathryn Keneally , Assistant Attorney General, Bridget M. Rowan , Tax Division, United States Department of Justice, Washington, D.C.; Rod J. Rosenstein , United States Attorney, Office of the United States Attorney, Baltimore, Maryland, for Appellant.

Thomas C. Valkenet , Young & Valkenet, Baltimore, Maryland, for Appellee.

Affirmed by published opinion. Judge NIEMEYER wrote the opinion, in which Judge FLOYD joined. Judge WYNN wrote a separate opinion concurring in part and dissenting in part.

NIEMEYER, Circuit Judge:

In this appeal, we determine priority as between a tax lien filed by the Internal Revenue Service ("IRS") and a bank's security interest created by a deed of trust that was executed before the IRS filed its lien but recorded thereafter.

On January 4, 2005, Restivo Auto Body, Inc., of Eldersburg, Maryland, borrowed $1 million from Susquehanna Bank and secured repayment of the loan by...

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