{"id":4865,"date":"2017-09-08T09:25:36","date_gmt":"2017-09-08T13:25:36","guid":{"rendered":"http:\/\/resources.evans-legal.com\/?p=4865"},"modified":"2017-09-08T09:25:36","modified_gmt":"2017-09-08T13:25:36","slug":"federal-tax-lien-has-priority-over-claims-of-executor","status":"publish","type":"post","link":"https:\/\/resources.evans-legal.com\/?p=4865","title":{"rendered":"Federal Tax Lien Has Priority over Claims of Executor"},"content":{"rendered":"<p>When notices of federal tax liens are filed during the decedent\u2019s lifetime, the federal lien has priority over expenses of administration of the decedent\u2019s estate.\u00a0 <em>In re Estate of Simmons (United States v. Spiekhout)<\/em>, <a href=\"https:\/\/apps.fastcase.com\/Research\/Public\/ExViewer.aspx?LTID=vNVJPuze\/hCIcAYJ5QvYhZkBv1+Fljaf22aSaUrww87o3IN0Jlh0Sf3dNnxB88V0vH145vQMB4sDiVq8dxp5MUW3\/0LKKyhpwGzXhhnxU1+4sfHN4yDIMI85aIqe7VOGsngl1DcSh7QoqRBkmNeu8UhDYnK9nR1o2CU2ywCQ1nk=\">No. 1:15-cv-01097-TWP-MPB<\/a> (U.S.D.C. S.D. Ind. 7\/31\/2017); <em>Estate of Friedman v. Cadle Co.<\/em>, No. 3:08CV488 RNC, 2009 WL 7271206, at *3 (D. Conn. Sept. 8, 2009).\u00a0 However, IRM 5.5.2.4(3) provides that the government &#8220;may in its discretion not assert priority over reasonable administrative expenses of the estate.&#8221;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>When notices of federal tax liens are filed during the decedent\u2019s lifetime, the federal lien has priority over expenses of administration of the decedent\u2019s estate.\u00a0 In re Estate of Simmons (United States v. Spiekhout), No. 1:15-cv-01097-TWP-MPB (U.S.D.C. S.D. Ind. 7\/31\/2017); &hellip; <a class=\"more-link\" href=\"https:\/\/resources.evans-legal.com\/?p=4865\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","footnotes":""},"categories":[34],"tags":[612,369],"class_list":["post-4865","post","type-post","status-publish","format-standard","hentry","category-opinions","tag-administration-expenses","tag-tax-liens","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/4865","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4865"}],"version-history":[{"count":1,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/4865\/revisions"}],"predecessor-version":[{"id":4866,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=\/wp\/v2\/posts\/4865\/revisions\/4866"}],"wp:attachment":[{"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4865"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4865"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.evans-legal.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4865"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}