{"id":147,"date":"2025-02-12T16:47:49","date_gmt":"2025-02-12T20:47:49","guid":{"rendered":"https:\/\/blogs.duanemorris.com\/businessreorganizationfinancialrestructuring\/?p=147"},"modified":"2025-02-12T16:47:50","modified_gmt":"2025-02-12T20:47:50","slug":"court-finds-a-commercial-tort-claim-giving-irs-tax-lien-priority","status":"publish","type":"post","link":"https:\/\/blogs.duanemorris.com\/businessreorganizationfinancialrestructuring\/2025\/02\/12\/court-finds-a-commercial-tort-claim-giving-irs-tax-lien-priority\/","title":{"rendered":"Court Finds a Commercial Tort Claim, Giving IRS Tax Lien Priority"},"content":{"rendered":"\n<p>In&nbsp;<em>Sunz Ins. Co. v. Internal Revenue Service (In re Payroll Management, Inc.)<\/em>, 125<sup>&nbsp;<\/sup>F.4th 1035 (11th Cir. 2025), the United States Court of Appeals for the Eleventh Circuit held that a debtor\u2019s claim for economic damages qualified as a \u201ccommercial tort claim\u201d under Article 9 of the Uniform Commercial Code at the time the IRS\u2019s tax lien attached to the claim and was perfected. As a result, the IRS\u2019s lien had priority over a competing lienholder\u2019s claim.&nbsp;<\/p>\n\n\n\n<p>Read the <em>Alert <\/em>on the <a href=\"https:\/\/www.duanemorris.com\/alerts\/irs_wins_priority_dispute_over_commercial_tort_claim_0225.html\">Duane Morris LLP website<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>In&nbsp;Sunz Ins. Co. v. Internal Revenue Service (In re Payroll Management, Inc.), 125&nbsp;F.4th 1035 (11th Cir. 2025), the United States Court of Appeals for the Eleventh Circuit held that a debtor\u2019s claim for economic damages qualified as a \u201ccommercial tort claim\u201d under Article 9 of the Uniform Commercial Code at the time the IRS\u2019s tax &hellip; <\/p>\n<p class=\"link-more\"><a href=\"https:\/\/blogs.duanemorris.com\/businessreorganizationfinancialrestructuring\/2025\/02\/12\/court-finds-a-commercial-tort-claim-giving-irs-tax-lien-priority\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Court Finds a Commercial Tort Claim, Giving IRS Tax Lien Priority&#8221;<\/span><\/a><\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[67,65,68,66,69],"ppma_author":[37],"class_list":["post-147","post","type-post","status-publish","format-standard","hentry","category-general","tag-economic-damages","tag-geoffrey-heaton","tag-irs","tag-ron-oliner","tag-tax-lien"],"authors":[{"term_id":37,"user_id":6,"is_guest":0,"slug":"duanemorris3","display_name":"Duane Morris","avatar_url":"https:\/\/secure.gravatar.com\/avatar\/843ff6e7a8fe5fc92109b47a45f34b6cf0ea499e6e788db23456c838b0ae6747?s=96&d=blank&r=g","0":null,"1":"","2":"","3":"","4":"","5":"","6":"","7":"","8":""}],"_links":{"self":[{"href":"https:\/\/blogs.duanemorris.com\/businessreorganizationfinancialrestructuring\/wp-json\/wp\/v2\/posts\/147","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blogs.duanemorris.com\/businessreorganizationfinancialrestructuring\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blogs.duanemorris.com\/businessreorganizationfinancialrestructuring\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blogs.duanemorris.com\/businessreorganizationfinancialrestructuring\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/blogs.duanemorris.com\/businessreorganizationfinancialrestructuring\/wp-json\/wp\/v2\/comments?post=147"}],"version-history":[{"count":0,"href":"https:\/\/blogs.duanemorris.com\/businessreorganizationfinancialrestructuring\/wp-json\/wp\/v2\/posts\/147\/revisions"}],"wp:attachment":[{"href":"https:\/\/blogs.duanemorris.com\/businessreorganizationfinancialrestructuring\/wp-json\/wp\/v2\/media?parent=147"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blogs.duanemorris.com\/businessreorganizationfinancialrestructuring\/wp-json\/wp\/v2\/categories?post=147"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blogs.duanemorris.com\/businessreorganizationfinancialrestructuring\/wp-json\/wp\/v2\/tags?post=147"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/blogs.duanemorris.com\/businessreorganizationfinancialrestructuring\/wp-json\/wp\/v2\/ppma_author?post=147"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}