[CLBS] Tax Lien

[Paul Ross]

Counties do a stop title on medical indigency liens somewhat commonly.  I
have never seen the medical indigency liens show on title, they are filed
with SOS.  This would be the same.  The question is whether the ITC will
assert their lien, not whether it is perfected.

Paul

On Tue, Feb 8, 2022, 16:24 Alexandra Caval <alex at cavallawoffice.com> wrote:

> Patrick,
>
> I don't think Gugino v GMAC helps your argument primarily because a
> statutory lien and a consensual lien are different and they are perfected
> differently. Laursen dealt with an unperfected lien caused by an error in
> Debtor's name on the certificate of title issued by the IDOT. However, the
> security interest in question was a consensual one. A consensual lien on
> the vehicle needs to comply with the IDOT recording requirements to be
> perfected. In Holly's case ISTC is asserting a statutory tax lien ( I.C.
> 63-3051) and I think all that's required to perfect a statutory tax lien as
> to personal property is recording it tax lien with the Secretary of State
> via the UCC portal. The only way I think you defeat the statutory lien is
> if the ISTC messed up the perfection (i.e. if they botch the name they
> recorded the lien under in the UCC filing system). I think you need to find
> a ground in 11 USC 545 to avoid the ISTC's statutory lien. Maybe you and
> Holly should invite the ISTC to the conversation. They might have an
> opinion on the matter :)
>
> Alex
>
> On Tue, Feb 8, 2022 at 3:53 PM Patrick Geile <PGeile at foleyfreeman.com>
> wrote:
>
> > Good Afternoon,
> >
> > I am having a rigorous discussion with Holly Sutherland regarding an
> Idaho
> > state tax lien.
> >
> > Here is what we disagree on.
> >
> >
> >   1.  Does an Idaho state tax lien attach to a titled vehicle in Idaho if
> > the State's interest is not listed as an owner or lienholder.
> >
> > Me being a poor poor trustee wants to sell debtor's vehicle and pay the
> > equity to unsecured creditors, Holly wants to save that equity for the
> > benefit of the State of Idaho, which is generous.
> >
> > I believe  Gugino v. GMAC provides the law supporting my position.
> >
> > Any input from the members.
> >
> > Also see you all  soon at the BEST SEMINAR EVER........
> >
> >
> > Patrick J. Geile
> > Attorney
> > [cid:image001.png at 01D81D03.C106DEF0]
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> --
>
> Alexandra O. Caval
>
> Caval Law Office, P.C.
>
> P.O. Box 1716
>
> Twin Falls, ID 83303-01716
>
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> alex at cavallawoffice.com
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