MEMORANDUM OF DECISION SUSTAINING TRUSTEE'S OBJECTION TO CLAIM
JAMES B. HAINES, Jr., Bankruptcy Judge.
The court has before it the trustee's objection to the secured claim of the Internal Revenue Service ("IRS"). The IRS asserts that by virtue of notices of federal tax liens filed in the Penobscot County Registry of Deeds on June 16, 1983; December 31, 1984; August 22, 1985; and July 16, 1979 (refiled March 6, 1985), its claims for taxes, interest and penalties...
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