Syfert Injury Law Firm

This chapter 13 debtor, relying upon 11 U.S.C. § 545(2), seeks elimination of federal tax liens as to

Briefly, as it applies to federal tax liens, § 545(2) permits a trustee to avoid the fixing of a statutory

2512(l)(a) and (b) 1 and 18 U.S.C. § 545. 2 The investigation included Spy Shops International

Complaint to Avoid Lien of the IRS pursuant to § 545(2) of the Bankruptcy code. In essence, it is the

1985) on page 545-18 says the following: Section 545(2) is the most important of the four paragraphs

1985) on page 545-18 says the following: Section 545(2) is the most important of the four paragraphs

18 U.S.C. §§ 2512(1)(a) and (b)1 and 18 U.S.C. § 545.2 The 1 Section 2512(1)(a) and (b) read as

for certain personal property under 11 U.S.C. § 545(2). On cross motions for summary judgment, the Bankruptcy

avoiding powers as set forth in § 545(2) of the Bankruptcy Code. Section 545(2) of the Bankruptcy Code provides:

vehicles and personal property pursuant to Section 545(2) of the Bankruptcy Code. In Count II of the

alleges that the claimants violated Title 18 U.S.C. § 545[2] by *1319 importing merchandise that bears a protected

avoid any unperfected statutory liens pursuant to § 545(2) of the Bankruptcy Code. 72 B.R. 483. Based on

and is therefore avoidable by CIOC pursuant to § 545(2) of the Bankruptcy Code. 29. The Court will, therefore

to his interest in an IRA pursuant to 11 U.S.C. § 545(2) and 26 U.S.C. § 6323(b). As to Count IV, the Debtor

liens, avoidance of liens pursuant to 11 U.S.C. § 545(2), avoidance of preferential and fraudulent transfers

avoidance of the statutory tax lien under 11 U.S.C. § 545(2). The basis for the Plaintiff's claim is that the

utilizing its avoiding powers under 11 U.S.C. § 545(2). The only other theory advanced by the Trustee

avoid the lien of the IRS pursuant to 11 U.S.C. § 545(2) and 26 U.S.C. § 6323(b) and (c). Section 545 of

Thomas Co., 51 B.R. 66 (Bankr.W.D.Ky.1985). Section 545(2) of the Bankruptcy Code gives the Trustee the

contends Section 349(b)(1)(B)[1] by referring to Section 545(2)[2], establishes a presumption that statutory

statutory liens on properties of the estate. Further, § 545(2) provides that a lien is unenforceable and avoidable

unenforceable against the estate pursuant to 11 U.S.C. § 545(2). A separate Final Judgment shall be entered in

Plaintiff's attack on the tax lien is based on § 545(2) of the Bankruptcy Code. In opposition, the Government

Suter timely filed claims of lien. II. 11 U.S.C. § 545(2) The issue presented this Court is whether the

whether or not such purchaser, in fact, exists, § 545(2). Lastly, a statutory lien granted to landlord