In the Matter of Michael P. Burns (JQC Public Reprimand)

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “a continuing [IRS] Hen covers property or rights to property in the delinquent’s hands at any time prior to expiration.”
• “the lien applies to property owned by the delinquent taxpayer at any time during the life of the lien”
• “Stronger language could hardly have been selected to reveal a purpose to assure the collection of taxes.”
• “Stronger language could hardly have been selected to reveal a purpose to assure the collection of taxes.”
• “Stronger language could hardly have been selected to reveal a purpose to assure the collection of taxes.”
• \… a taxing authority's lien upon property already subjected to the lien at the time of bankruptcy is not released or affected by the discharge…\

Source: CourtListener parenthetical corpus (CC0).