05/06/2026
๐๐๐๐ฒ๐ ๐ฃ๐ฟ๐ผ๐๐ฒ๐ฐ๐๐ถ๐ผ๐ป ๐ง๐ฟ๐๐๐ ๐๐ฎ๐ปโ๐ ๐ฆ๐ต๐ถ๐ฒ๐น๐ฑ ๐ฅ๐ฒ๐ฎ๐น ๐ฃ๐ฟ๐ผ๐ฝ๐ฒ๐ฟ๐๐ ๐ถ๐ป ๐ข๐๐ต๐ฒ๐ฟ ๐ฆ๐๐ฎ๐๐ฒ๐.
In United States v. Huckaby (No. 2:23-cv-00587, March 2, 2026), the California District Court considered the question of whether the Internal Revenue Service could reach real property held in a trust to satisfy a federal tax lien, ultimately concluding that the real property was accessible to satisfy the lien.