Document Type
Article
Publication Date
7-30-2001
Publication Title
Tax Notes
Publication Title (Abbreviation)
Tax Notes
Volume
92
First Page
655
Last Page
660
Abstract
The IRS is a super creditor in the sense that its efforts to collect tax debts are free of restrictions imposed by state law on other creditors. This principle is no novelty. Several recent developments, though, have involved interesting applications of it. Part I of this article explains the principle. Part II examines recent applications of it.
Rights
© 2001 Steve R. Johnson
Faculty Biography
http://www.law.fsu.edu/our-faculty/profiles/johnson
Recommended Citation
Steve R. Johnson,
The IRS as Super Creditor, 92
Tax Notes
655
(2001),
Available at: https://ir.law.fsu.edu/articles/279
Included in
Constitutional Law Commons, Taxation-Federal Commons, Taxation-State and Local Commons, Tax Law Commons
Comments
First published in Tax Notes.