IN RE TILLMAN

No. 21-16034.

53 F.4th 1160 (2022)

IN RE: Sandra J. TILLMAN, Debtor, United States of America, Appellant, v. Lawrence J. Warfield, Trustee; Sandra J. Tillman, Appellees.

United States Court of Appeals, Ninth Circuit.

FILED November 18, 2022.


Attorney(s) appearing for the Case

Matthew S. Johnshoy (argued), Francesca Ugolini , and Ellen Page DelSole , Attorneys; David A. Hubbert , Deputy Assistant Attorney General; United States Department of Justice, Tax Division; Washington, D.C.; for Appellant.

Terry A. Dake (argued), Terry A, Dake Ltd, Phoenix, Arizona, for Appellee Lawrence J. Warfield.

Thomas H. Allen , Allen Barnes & Jones PLC, Phoenix, Arizona, for Appellee Sandra J. Tillman.

Dissent by Judge Bumatay.


OPINION

Sandra J. Tillman (the "Debtor") purchased a house in Prescott, Arizona (the "Prescott Property"). The Internal Revenue Service ("IRS" or "the government") held a secured claim on the Prescott Property arising from a tax penalty lien. Thereafter, Debtor filed...

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