United States v. One 1985 Cadillac Seville, and Approximately $434,097.00 in United States Currency, and Michael Miroyan, Claimant-Appellant

Claimant-appellant Michael Miroyan appeals the district court’s order of summary judgment, and denial of his motion for declaratory judgment, forfeiting United States currency and an automobile to the United States under 21 U.S.C. § 881 (1982) for involvement with controlled substances. Miroyan argues that an Internal Revenue Service (“IRS”) lien on the property at is sue represents a prior equitable interest of the IRS in the res that is superior to any claim unperfected as of the date of lien. He attempts to assert the lien priority. He also objects to the forfeiture on constitutional and statutory grounds. We affirm the district court’s order forfeiting an automobile, and reverse and remand the order forfeiting currency for further jurisdictional findings.

I

On March 8, 1985, the California Highway Patrol stopped Michael Miroyan for erratic driving. The officers determined that Miroyan was under the influence of drugs, and arrested him for driving while under the influence. A subsequent search of Miroyan and his 1985 Cadillac Seville automobile revealed cocaine, marijuana, and $434,097 in cash. The Highway Patrol turned over the vehicle and the seized evidence to the Santa…