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Maryland District Court Holds the IRS Tax Lien Does Not Attach After Fraudulent Conveyance Set Aside under MUFCA

ByJustin Hughes

In a recent case,[1] the Federal District Court for the District of Maryland held that the U.S.’s federal IRS tax lien did not attach to a piece real property after the transfer to the taxpayer was voided under the Maryland Uniform Fraudulent Conveyance Act (“MUFCA”).[2] Facts Transfer from Insolvent Estate Plaintiff, BG, is a nursing…

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Maryland Tax Court Holds Minority Member Partially Liable for Unpaid Income Tax Withholding

ByJustin Hughes

Overview In Judge v Comptroller, No. 17-IN-00-0724 (Sept. 25, 2018)(link), the Maryland Tax Court overturned the Maryland Comptroller’s finding that Petitioner was personally liable for Maryland income tax withholdings for the period after the Petitioner was no longer involved in the business operated by a Maryland limited liability company (“LLC”). Background At issue was the…