Voidability of fraudulent transfers: property dispositions designed to defeat tax recovery are ineffective unless valid exceptions apply. A transfer or charge on property created after a tax liability arises is void against tax claims if made with the intention of defrauding the Government ... Summary
Voidability of fraudulent transfers: property dispositions designed to defeat tax recovery are ineffective unless valid exceptions apply.
A transfer or charge on property created after a tax liability arises is void against tax claims if made with the intention of defrauding the Government revenue; however, transfers for adequate consideration, made in good faith without notice of proceedings or of the tax, or with prior permission of the proper officer are not void.
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