The Priority of Federal Tax Liens; A Commercial Lender’s Perspective
People often assume that federal law takes precedence over state law, and, in many cases, it does. However, when it comes to perfecting securities under the UCC, federal law preserves the priorities established by states. Stephen Brodie and Tzvi Weisz examine the interplay between security interests under the UCC and federal tax liens.
June 6, 2017 Herrick Feinstein | Notice of Federal Tax Lien | Stephen D. Brodie | Tzvi Weisz | UCC ABF Journal