Bankr. No.:
04-41154
Chapter:
7
Date of Decision:
December 20, 2004
Issue:
Whether a debtor may avoid a contractor’s excise tax lien pursuant to 11 U.S.C. § 522(f)(1)?
Ruling:
A contractor’s tax lien is a statutory lien, not a judicial lien. Therefore, a debtor may not avoid such a lien pursuant to 11 U.S.C. § 522(f)(1), even if it impairs the debtor’s homestead exemption.
Full Bankruptcy Court Decision:
