Opinion of the Court — Salmon v. NDC

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Type: Opinion of the Court
Filed: June 24, 2002
Case: Salmon v. NDC
Case status: Decided

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Opening text

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MEMORANDUM ** Taxpayer Sam Salmon, dba Salmon Construction (Salmon), appeals from the district court’s summary judgment holding that: (1) the Internal Revenue Service had a tax lien with priority over attorney fees earned by Salmon’s attorney, Kevin Mirch; and (2) the IRS was entitled to the full *561 amount of the tax lien. We have jurisdiction under 28 U.S.C. § 1291 . Salmon argues that the district court erred in finding that only one of the lodestar elements under Kerr v. Screen Extras Guild, 526 F.2d 67 , 69-70 (9th Cir.1975) had been satisfied. The district court correctly determined, however, that the documentation in support of attorney’s fees satisfied only one of the 12 Kerr factors. Salmon challenges the validity of the tax lien and levy. A federal tax lien arose on March 28, 1994, when the IRS assessed penalties against Salmon. The hen attached to Salmon’s property, including his interest in the settlement proceeds. The Certificate of Assessment and Payments shows that Salmon was sent a notice and demand for payment, that payment was not made in full, and that a notice of federal tax hen was filed on May 20, 1994. The IRS sent a notice and demand for payment and a notic…

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