OPINION AND ORDER
BRIAN K. TESTER, Bankruptcy Judge.
Before the Court are the conflicting memoranda of law presented by the Internal Revenue Service ("IRS") and Firstbank Puerto Rico ("Firstbank"). Each party claims entitlement to the amounts consigned by Medtronic Puerto Rico Operations, Co. [Dkt. Nos. 75 and 76, respectively]. For the reasons stated below, the Court concludes that the IRS's Notice of Federal Tax Lien was appropriately filed at the District...
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