In Re Roger G. Connor, Debtor. Roger G. Connor v. United States
Opinion
Opinion
Schroeder, J.
Opinion by Judge SCHROEDER.
The issue in this appeal is whether a federal tax lien had attached to the vested retirement benefits of a retired justice of the Alaska Supreme Court. We must decide whether these vested benefits represent property within the meaning of 26 U.S.C. § 6321 to which the tax lien had attached prior to bankruptcy, or whether the benefits should be regarded as “after acquired property” not subject to the lien. We conclude that the lien had attached prior to bankruptcy.
Roger G. Connor was an associate justice of the Alaska Supreme Court from December, 1968 until he retired in May, 1983. Upon retirement, Connor began receiving monthly payments as provided in Alaska Statutes §§ 22.25.010—26.25.900. Under the statutes, the amount of payment to which a retired justice is unconditionally entitled depends upon the number of years the justice was in active service, and the base salary for Alaska Supreme Court justices in effect at the time of payment.
On November 13, 1985, the IRS assessed Connor for unpaid income taxes for the years 1977 through 1979, totaling in excess of $65,000. A notice of federal tax lien was filed with the Anchorage recording dis- triet on…