The purpose of this comment is to analyze the rationale, in terms of both statutory construction and policy, of the theory that only a choate garnishment lien is superior to a subsequent tax lien.
John B. Huck S.Ed.,
Taxation - Liens -Priority of A Subsequent Federal Tax Lien Over an Antecedent Inchoate Lien,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol54/iss6/5