Barker
Loanstar Mortgagee Services, LLC v. Barker
Opinion
Lead Opinion
MEMORANDUM **
Melissa Barker (“Ms. Barker”) appeals the district court’s summary judgment in favor of the Internal Revenue Service (“IRS”), wherein the district court found the IRS’ claim to the property at issue in this case, the Calle Alondra Property, superior to Ms. Barker’s claim, thus entitling the IRS to the full value of the funds in question. Because the parties are familiar with the facts and procedural history we do not include them here, except as necessary to explain our disposition. We have jurisdiction under 28 U.S.C. § 1291 and we affirm.
The IRS’s Claim Is Superior to Ms. Barker’s Claim
Ms. Barker filed a lis pendens, or Notice of Pendency of Action (“NPA”), with respect to the Calle Alondra Property on March 10, 2004. On May 12, 2004, the IRS recorded a Notice of Federal Tax Lien (“NFTL”) which attached to “all property and rights to property, whether real or personal, belonging to [the debt- or],” her spouse at the time, Stephen Barker. See 26 U.S.C. § 6821 . The Calle Alondra property was subject to the NFTL. See Drye v. United States, 528 U.S. 49, 56 , 120 S.Ct. 474 , 145 L.Ed.2d 466 (1999); Babb v. Schmidt, 496 F.2d 957, 959 (9th Cir.1974) (noting the…