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Tax Lien

Jan 31, 2020

Civil Practice: Tax Lien-Non-Lawyer Representation

  Where appellant challenged the grant of adverse summary judgment in a suit brought by the government to reduce tax assessments to judgment and to enforce a tax lien, the appeal is dismissed because the appellant as a non-lawyer may not represent the entities involved. Judgment is affirmed. U.S. v. Mengedoht (MLW No. 74436/Case No. […]

Jan 4, 2019

Administrative Law: Taxation-Tax Lien-Statute Of Limitations

Where taxpayers challenged the dismissal of their petition for a declaratory judgment against the director of revenue, arguing that the trial court should find that the collection of taxes pursuant to the certificate of tax liens was barred by the statute of limitations of Section 516.120(2), dismissal for failure to state a claim was proper […]

Apr 24, 2017

Administrative : Tax Lien – Limitations Period – Tolling

U.S. v. Giaimo (MLW No. 70423/Case No. 16-2479 – 8 pages) (U.S. Court of Appeals, 8th Circuit, Melloy, J.)

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