In In re Toledo , the U.S. Bankruptcy Court for the Southern District of Florida filed a motion for summary judgment seeking a determination that certain federal tax liens remained valid, secured claims, regardless of whether notices thereof lapsed. The case involved the distinction between the legal effects of a federal tax lien and a notice of federal tax lien, as well as the effect of certain tolling statutes. The court held that certain federal tax liens against a debtor’s property remained valid and secured, even though the notices of federal tax liens had lapsed, noting that the cessation of validity applies only to the notices and not to the underlying liens.
Facts and Background
On Oct. 3, 2007, the debtor, Ramon A. Toledo, filed a petition for relief pursuant to Chapter 13 of title 11 of the Bankruptcy Code, according to the opinion. On Oct. 31, 2007, the Internal Revenue Service filed a proof of claim, which it later amended, for federal taxes owed by Toledo. The proof of claim consisted of an unsecured non-priority claim, an unsecured priority claim and a secured claim. On July 18, 2008, Toledo filed an objection to the IRS’s amended proofs of claim, and, on Aug. 8, 2008, the United States moved for summary judgment as to the objection.
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