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Divorce court order has priority over IRS lien.

Kiplinger Tax Letter, The, October, 2001

A divorce court order has priority over an IRS lien on a pension. A court awarded an ex-wife the full amount of her ex-husband's pension, but the order had some minor defects, and plan didn't honor it right away. In the interim, IRS filed a lien on the ex-husband's interest in the plan. The court then modified the decree so it could be treated as a QDRO... qualified domestic relations order. IRS claimed its lien was superior.

Order was issued before lien was recorded, so ex-wife is entitled to the pension, a court says. QDRO only clarified the original order... didn't alter its intent (Cooper Industries v. Compagnoni, D.C., Texas).

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