Voidability of transfers: property dispositions made to defeat government tax claims are ineffective against tax recovery. Transfers or charges created after any amount is due, made with intention to defraud Government revenue, are void against claims for tax or other sums payable; however, transfers for adequate consideration, in good faith and without notice of proceedings or of the tax payable, or made with prior permission of the proper officer, are not void.
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Provisions expressly mentioned in the judgment/order text.
Voidability of transfers: property dispositions made to defeat government tax claims are ineffective against tax recovery.
Transfers or charges created after any amount is due, made with intention to defraud Government revenue, are void against claims for tax or other sums payable; however, transfers for adequate consideration, in good faith and without notice of proceedings or of the tax payable, or made with prior permission of the proper officer, are not void.
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