United States Bankruptcy Court, E.D. Virginia March 3, 1995, 19-31119 (Reid v. Internal Revenue Service (In Re Reid))

MEMORANDUM OPINION

STEPHEN S. MITCHELL, Bankruptcy Judge.

This adversary proceeding to determine the validity of a lien requires the Court to determine whether a notice of Federal tax lien recorded in the name of Gary A. Reid, Jr. is sufficient to create a lien against the property of Gary A. Reid, Jr., the debtor in this case.