Idaho House bill would require state court approval of all federal tax liens

March 15th, 2012 by Bill Raftery Leave a reply »

It is not often (if ever) that state courts sit in judgment of federal actions. The last several years, however, have seen several such efforts, including bills to create a civil right of action against federal employees and law enforcement for failure to follow various and sundry state laws as they relate to healthcare.

Idaho’s HB 666, however, takes a different tack. Under its provisions, no federal tax lien would be allowed to be filed in the state without first being approved by a state court judge.

Neither the state of Idaho nor any state court shall deprive any person of life, liberty or property without due process of law, and neither shall the state of Idaho nor any state court deny any person within its jurisdiction equal protection of the law. Due process of law shall occur in perfecting and attaching proceeds from a lien if the amount attached is five thousand dollars ($5,000) or more by a district court or if the amount attached is less than five thousand dollars ($5,000) by a magistrate court.

The bill was introduced yesterday (March 14) and is awaiting committee assignment.

1 comment

  1. Deb says:

    Way to go Idaho!