• IRS Not Bound by UCC Filing and Search Rules in Filing Notice of Federal Tax Lien
  • July 13, 2005
  • Law Firm: Bingham McCutchen LLP - Boston Office
  • By requiring that a financing statement contain the debtor's "correct" name, revised Article 9 of the Uniform Commercial Code ("UCC") went a long way in creating greater certainty for those filing and searching for financing statements. For a corporation, limited partnership, limited liability company or other "registered organization," the correct name of the debtor is the name of the debtor "indicated on the public record of the debtor's jurisdiction of organization which shows the debtor to have been organized."