United States Bankruptcy Court, D. Massachusetts November 19, 1997, 19-10552 (Tourville v. Internal Revenue Service (In Re Tourville))

DECISION

JAMES F. QUEENAN, Jr., Bankruptcy Judge.

Albert Tourville (the “Debtor”) has brought this complaint seeking a determination of his tax liability owed the Internal Revenue Service and requesting the avoidance of the Service’s tax hen because of lack of perfection. Before the court are cross motions for summary judgment.