If you get a chance, you might also ask Springer to explain why the validity of a notice of tax lien is even relevant to the case against him.The Observer wrote:I'm still waiting for Mr. Springer to explain why IRC 6323 or Regs 301.6323(d) omit any requirement that a signature must appear on a notice of tax lien
...
And I am still waiting for him to explain why the date and locale of preparation of the notice of lien is relevant and meaningful if the law itself does not require that this information appear on the notice.
The case in question is an action by the United States under section 7403 to enforce its liens against properties owned by Springer. The United States Supreme Court has stated that the "lien" referred to in section 7403 is, generally speaking, the lien created by section 6321. United States v. Rodgers, 461 U.S. 677, 681-682 (1983). In a related footnote, the court recognized that the validity and priority of the lien against third parties is determined under section 6323, which is an implicit recognition of the fact that the notice of tax lien under section 6323 has nothing to do with the rights of the government against the taxpayer himself.
Cf., United States v. Webb, KTC 2008-527 (D.Hawaii 2008) ("The United States' tax liens are perfected upon assessment, [citation omitted], and are effective against the taxpayer and other lienholders without filing notice.")
For a case in which the timing of the filing of the notice of federal tax was relevant to the rights of a third party in a section 7403 action, see United States v. McCombs-Ellison, 826 F.Supp. 1479, KTC 1993-340 (W.D.N.Y. 1993).
In other words, Springer is going to be disappointed (to say the least) when he learns that the US can prevail against him in a section 7403 action even if no notice of federal tax lien were filed at all, and so all of his "discovery" has been a waste of time.