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American Bankers Association Urges Reversal of Tax Lien Decision

AUG. 10, 2005

United States v. Crestmark Bank et al.

DATED AUG. 10, 2005
DOCUMENT ATTRIBUTES
  • Case Name
    UNITED STATES OF AMERICA, DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE, Defendant-Appellant, v. CRESTMARK BANK, A MICHIGAN BANKING CORPORATION, AND CRESTMARK FINANCIAL CORPORATION, A MICHIGAN CORPORATION, Plaintiffs-Appellees. (In re: SPEARING TOOL AND MANUFACTURING CO., INC., Debtor.)
  • Court
    United States Court of Appeals for the Sixth Circuit
  • Docket
    No. 04-1053
  • Authors
    Birkhold, Jeffrey O.
    Breay, James H.
  • Institutional Authors
    Warner Norcross and Judd LLP
  • Cross-Reference
    For the Sixth Circuit opinion in United States v. Crestmark Bank

    et al., No. 04-1053 (6th Cir. Jun. 21, 2005), see Doc 2005-

    13444 [PDF] or 2005 TNT 119-10 2005 TNT 119-10: Court Opinions.
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2005-18746
  • Tax Analysts Electronic Citation
    2005 TNT 180-28

United States v. Crestmark Bank et al.

 

IN THE UNITED STATES COURT OF APPEALS

 

FOR THE SIXTH CIRCUIT

 

 

ON APPEAL FROM THE UNITED STATES DISTRICT COURT

 

FOR THE EASTERN DISTRICT OF MICHIGAN

 

 

BRIEF AMICUS CURIAE OF THE AMERICAN BANKERS ASSOCIATION

 

IN SUPPORT OF APPELLEES' PETITION FOR REHEARING WITH SUGGESTION

 

FOR REHEARING EN BANC

 

 

-- SUPPORTING APPELLEES --

 

 

Attorneys for Amicus Curiae

 

Warner Norcross And Judd LLP

 

Jeffrey O. Birkhold (P27905)

 

James H. Breay (P 11151)

 

111 Lyon Street NW

 

Grand Rapids, MI 49503-2487

 

616.752.2000

 

 

                       TABLE OF CONTENTS

 

 

 STATEMENT OF INTEREST OF AMERICAN BANKERS ASSOCIATION

 

 

 INTRODUCTION

 

 

 ARGUMENT

 

STATEMENT OF INTEREST OF AMERICAN BANKERS ASSOCIATION

 

 

The American Bankers Association is the principal trade association of the financial services industry in the United States. It has members in each of the fifty states and the District of Columbia and includes financial institutions of all sizes and types. Members of the American Bankers Association hold approximately 90 percent of the domestic assets of the banking industry in the United States. The American Bankers Association frequently appears in litigation as an amicus curiae where the issues raised in the case have widespread importance and concern to the financial services industry.

This case presents the question of whether the Internal Revenue Service must use a taxpayer's registered name on notices of federal tax liens. As more fully explained in its Motion for Leave to File Amicus Curiae Brief, this is an issue of great importance to the members of the American Bankers Association who, as commercial lenders, deal with computerized lien searches on a regular basis. The American Bankers Association files this brief under Fed. R. App. P. 29 to give these commercial lenders a voice in this important issue.

 

INTRODUCTION

 

 

The American Bankers Association files this Amicus Curiae brief in support of Appellees' Petition for Rehearing With Suggestion for Rehearing En Banc.

 

ARGUMENT

 

 

This case raises the following question: As a matter of federal law, should the Internal Revenue Service be required to use an entity's registered name on a notice of federal tax lien so as to conform the procedures for filing federal tax liens to the procedures for filing private liens set forth in Article 9 of the Uniform Commercial Code as adopted by all fifty states? For all of the reasons set forth in the Amici Curiae Brief of the Kentucky Bankers Association, the Michigan Bankers Association, the Ohio Bankers League, and the Tennessee Bankers Association, the American Bankers Association submits the answer to this question must be "yes." Accordingly, the American Bankers Association supports the Appellees and requests that this Court grant the Appellees' Petition for Rehearing With Suggestion for Rehearing En Banc.
Warner Norcross & Judd LLP

 

Dated: August 10, 2005
By:

 

Jeffrey O. Birkhold (P27905)

 

James H. Breay (P 11151)

 

Business Address:

 

900 Fifth Third Center

 

111 Lyon Street NW

 

Grand Rapids, Michigan 49503-2487

 

616.752.2000

 

 

Attorneys for Amicus Curiae

 

American Bankers Association

 

CERTIFICATE OF SERVICE

 

 

Susan R. Acklin deposes and says that she is an employee of Warner Norcross & Judd LLP and on August 10, 2005, she caused to be served a copy of the American Bankers Association's Motion for Leave to File Amicus Curiae Brief and Amicus Curiae Brief on:

 

Steven P. Ross and William R. Huffman

 

Shaheen, Jacobs & Ross, P.C.

 

1425 Ford Building

 

615 Griswold

 

Detroit, MI 48226-3993

 

 

Steven O. Weise

 

Heller Ehrman LLP

 

601 S. Figueroa Street

 

Los Angeles, CA 90017-575

 

 

Teresa E. McLaughlin

 

Dept. of Justice, Tax Division

 

Appellate Section

 

Ben Franklin Station, P.O. Box 502

 

Washington, DC 20044

 

 

Michael J. Haungs

 

Dept. of Justice, Tax Division

 

Appellate Section

 

Ben Franklin Station, P.O. Box 502

 

Washington, DC 20044

 

 

John A. Nolet

 

Dept. of Justice, Tax Division

 

Appellate Section

 

Ben Franklin Station, P.O. Box 502

 

Washington, DC 20044

 

 

Richard E. Shaw, P.C.

 

6915 Rochester Road., Ste. 400

 

Troy, MI 48085-1285

 

Susan R. Acklin
DOCUMENT ATTRIBUTES
  • Case Name
    UNITED STATES OF AMERICA, DEPARTMENT OF TREASURY, INTERNAL REVENUE SERVICE, Defendant-Appellant, v. CRESTMARK BANK, A MICHIGAN BANKING CORPORATION, AND CRESTMARK FINANCIAL CORPORATION, A MICHIGAN CORPORATION, Plaintiffs-Appellees. (In re: SPEARING TOOL AND MANUFACTURING CO., INC., Debtor.)
  • Court
    United States Court of Appeals for the Sixth Circuit
  • Docket
    No. 04-1053
  • Authors
    Birkhold, Jeffrey O.
    Breay, James H.
  • Institutional Authors
    Warner Norcross and Judd LLP
  • Cross-Reference
    For the Sixth Circuit opinion in United States v. Crestmark Bank

    et al., No. 04-1053 (6th Cir. Jun. 21, 2005), see Doc 2005-

    13444 [PDF] or 2005 TNT 119-10 2005 TNT 119-10: Court Opinions.
  • Code Sections
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2005-18746
  • Tax Analysts Electronic Citation
    2005 TNT 180-28
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