OPINION
O'SCANNLAIN, Circuit Judge:
We must determine the priorities of federal tax liens and a state-law lien in this dispute over surplus proceeds from a nonjudicial foreclosure sale.
I
A
In 1999, Ted and Karen Chapin executed a deed of trust secured by real property located at 24702 Pallas Way, Mission Viejo, California ("subject property"). Quality Loan Service Corporation ("Quality") was named the trustee.
Between...
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