In 1988, Jennifer and Terral Croft divorced. The court awarded Jennifer use of the jointly owned family home and ordered Terral to pay child support for their children. But Terral was not faithful in making child support payments. In 1992, the state court entered judgments against him for the accruing unpaid child support payments. Purchase Bob Bruss reports online. In 1996, the Internal Revenue Service filed and recorded a federal tax lien for $73,857 in unpaid federal taxes against Terral. In 2004, Jennifer obtained a judgment against Terral for $131,495 for unpaid child support payments. The court granted her an equitable lien against Terral's half-interest in the house. She then filed this lawsuit against the IRS, alleging her interest in Terral's half of the house was superior to the IRS tax lien that was recorded in 1996. The IRS argued that because its tax lien was recorded in 1996 against Terral, under the "first in time, first in right" rule, the $73,857 tax lien has priority...
by Amber Taufen | Apr 18
by Bernice Ross | Apr 17
by Amber Taufen | Today 12:27 P.M.
by Marian McPherson | Apr 21
by Gill South | Apr 4