Law Commons^™

Redeeming From Tax Sales: Bevan V Socal Communications Sites, 2003, Roger Bernhardt

Publications

This article discusses a Ninth Circuit case which held that when a lienor forecloses on a debtor’s property that which is also subject to an IRS lien, the lienor will not be equitably subrogated to the IRS claim where it eliminates the IRS’s right of redemption by paying the IRS the amount owed by the debtor to it.