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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