Sullivan Hill Associate Ashley Kerins wrote an article for the California Tax Lawyer discussing the priority of purchase money mortgages over IRS tax liens. Citing United States v. Heptner (Case No. 8:15-cv-1125-T-33MAP (M.D. Fla. Jun. 15, 2016)), she explains IRS treatment of purchase money mortgages in Florida and how the same set of facts would result in the State of California.
California Tax Lawyer, the Taxation Section’s official publication, is sent to members of the Section. The journal is designed to keep tax lawyers and other tax professionals apprised of the latest developments in the field, as well as up-to-date on the activities of the Section.