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Hallandale, Florida, the address at which petitioner resided at
the time the liens were filed, is in Broward County.
Petitioner argues that Florida statutes provide two places
for notices of Federal tax liens to be filed, to wit, with the
secretary of state, “by analogy to a Uniform Commercial Code
filing”, and in the Circuit Court for the county in which the
taxpayer resides, pursuant to the Uniform Federal Lien
Registration Act (Registration Act). Because, petitioner
contends, there are two places in which the notices of Federal
tax lien could have been filed, “the only proper place was in the
clerk’s office of the United States District Court.”
Under Florida’s version of the Uniform Commercial Code
(UCC), the office designated for filing is the Office of the
Secretary of State. See Fla. Stat. ch. 679.401 (1996) (repealed
effective Jan. 1, 2002, Fla. Stat. Ann. ch. 679.401 (West 2003)).
Under the Registration Act, the proper place for filing is in the
office of the clerk of the circuit court of the county where the
person resides. See Fla. Stat. ch. 713.901 (1996); see also In
re Wesche, 193 Bankr. 76, 77 (Bankr. M.D. Fla. 1996). Petitioner
argues that the two statutes together provide for two separate
places for the filing of a Federal tax lien. However,
petitioner’s argument fails because the Florida UCC does not
apply to Federal tax liens. The policy and the subject matter of
Florida’s version of the UCC cover consensual security interests
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