American Bankers Association Urges Reversal of Tax Lien Decision
AUG. 10, 2005
United States v. Crestmark Bank et al.
DOCUMENT ATTRIBUTES
- Case NameUNITED 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.)
- CourtUnited States Court of Appeals for the Sixth Circuit
- DocketNo. 04-1053
- AuthorsBirkhold, Jeffrey O.Breay, James H.
- Institutional AuthorsWarner Norcross and Judd LLP
- Cross-ReferenceFor the Sixth Circuit opinion in United States v. Crestmark Bank
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2005-18746
- Tax Analysts Electronic Citation2005 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 NameUNITED 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.)
- CourtUnited States Court of Appeals for the Sixth Circuit
- DocketNo. 04-1053
- AuthorsBirkhold, Jeffrey O.Breay, James H.
- Institutional AuthorsWarner Norcross and Judd LLP
- Cross-ReferenceFor the Sixth Circuit opinion in United States v. Crestmark Bank
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2005-18746
- Tax Analysts Electronic Citation2005 TNT 180-28