The United States District Court for the Western District of Michigan, Southern Division, in Case No.: 1:00-CV-885, Decided December 20, 2019 ruled that the government could sell a property that was sold to buyers other than the taxpayer, if the federal tax lien was attached at the time of the lien, unless the third party had a prior lien or comes within one of the exceptions of section 6323. The taxpayer in this case put forth a handful of futile arguments regarding improper assessment of tax and invalidity of the federal tax lien. The Court ruled on the plain language of the statutes and found that the assessment was proper, and that the lien arises at the time of assessment and continues until the liability is satisfied or becomes unenforceable due to the statute of limitations. Therefore, the government had an interest in the property at issue before it was transferred, and the government’s interest remained intact. The Court ordered the property sold.