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2003

Golden Gate University School of Law

26 USC 7425

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

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

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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.