Quantcast
Home / Opinion Digests / WDVA: No sovereign immunity in tax-lien discharge suit (access required)

WDVA: No sovereign immunity in tax-lien discharge suit (access required)

A bank’s suit seeking a determination that tax liens against a foreclosed property must be discharged was a quiet title action for which the United States has waived sovereign immunity. Background The Knapps, who owned real property in Richlands, Virginia, executed a credit line deed of trust for the benefit of Plaintiff First Sentinel Bank, granting the ...