MONTAVON v. U.S.

Civ. A. No. 94-265-A.

864 F.Supp. 519 (1994)

Michael C. MONTAVON, et al., Plaintiffs, v. UNITED STATES of America, Defendant.

United States District Court, E.D. Virginia, Alexandria Division.

October 11, 1994.


Attorney(s) appearing for the Case

Richard A. Lash, Buonassissi, Henning, Campbell & Moffet, David Leo Duff, Law Offices of David L. Duff, PC, Fairfax, VA, for plaintiffs.

Gerard J. Mene, U.S. Dept. of Justice, Tax Div., Washington, DC, Dennis E. Szybala, Asst. U.S. Atty., Alexandria, VA, for defendant.


MEMORANDUM OPINION

ELLIS, District Judge.

This is a contest of liens, an attorney's lien for services rendered in winning an attorney's fee award against the General Services Administration (GSA), versus an IRS lien on the award based on taxes owed by the attorney's client, the recipient of the award. Ordinarily, the IRS tax lien would prevail, as it is the first in time. Congress, however, has set aside the first in time rule for certain attorney...

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