Sunz Insurance Company v. U.S. Treasury Department, Internal Revenue Service  ·  2025-01-08  ·  Eleventh Circuit  ·  pin 892 F.2d at 1530

“Since a federal tax lien is wholly a creature of federal law, the consequences of a lien that attaches to property interests, e.g., priority determinations, are matters of federal law.”

Jackson v. Wellington & Assocs., LLC  ·  2019-03-25  ·  N.D. Georgia  ·  pin 892 F.2d at 1530

"Since a federal tax lien is wholly a creature of federal law, the consequences of a lien that attaches to property interests, e.g., priority determinations, are matters of federal law."