Statutory Liens

STATUTORY LIENS – §545

In re Berg, 188 B.R. 615 (9th Cir. B.A.P. 1995), aff’d, 121 F.3d 535 (9th Cir. 1997)

“A trustee standing in the shoes of a BFP under Bankruptcy Code § 545(2) does not fall

within the beneficial protection of IRC § 6323 for the avoidance of a perfected federal tax lien,

because § 6323 requires a higher standard.

In re T.H. Richards Processing Co., 910 F.2d 639 (9th Cir. 1990)

A producer who agrees to deferred payment arrangements for purchase of the produce does

not release the producer lien as a matter of California law.

In re Loretto Winery, Ltd., 107 B.R. 707 (9th Cir. B.A.P. 1989)

California statutory producer’s lien not avoidable under 11 U.S.C. § 545(2).

In re Badger Mountain Irrigation Dist., 885 F.2d 606 (9th Cir. 1989)

§ 545(2) – lienholder’s statutory lien not avoidable