Govt. Claims/Sovereign Immunity

Fourth and Third Circuits Give Priority to Obamacare’s Individual Mandate Penalty

The Fourth Circuit sides with the Third on the Affordable Care Act’s ‘individual mandate.’ Majority says it was a tax measured by income, thus giving the IRS a priority tax claim.
Court: 

Supreme Court to Hear Two More Bankruptcy Cases This Term

The high court will decide whether a real estate tax foreclosure can violate the Takings Clause and whether Section 106 abrogates sovereign immunity as to Native American tribes.

Ninth Circuit Splits on Avoiding and Preserving a Lien on Exempt Property

The Ninth Circuit dissenter interpreted the statute to mean that the debtor must pay a tax lien twice if the lien was avoided and preserved.
Court: 

Differences Between Judicial and Statutory Liens Explained by Judge Heston

Only judicial liens that impair exemptions may be avoided under Section 522(f)(1).

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