- 17 - 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 ch. 679.401 (1996) (repealed effective Jan. 1, 2002, Fla.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 interestsPage: Previous 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 Next
Last modified: May 25, 2011