In re Eschenbach
United States Bankruptcy Court for the Northern District of Texas
267 B.R. 921 (2001)
Relevant factsFree
The IRS (creditor) filed a notice of federal tax lien against the Eschenbachs (debtors) in Florida, where they resided, for delinquent federal taxes; the Eschenbachs later moved to Texas and filed for bankruptcy, arguing the lien didn't attach to property they acquired after the move because the IRS never refiled notice in Texas.
IssueFree
Whether a federal tax lien, properly filed in the state where a debtor resided at the time, attaches to property the debtor acquires after relocating to a different state, absent the IRS refiling notice in the new state.