• Debtors' Names and IRS Tax Liens
  • July 7, 2005
  • Law Firm: Seyfarth Shaw LLP - Chicago Office
  • The United States Court of Appeals for the Sixth Circuit held on June 21, 2005 that in filing a federal tax lien, the IRS is not held to the standard of precision of listing the debtor's name as is required with respect to financing statements under Article 9 of the Uniform Commercial Code. [See ยง9-503].