California, United States of America
The following excerpt is from People v. Vermouth, 116 Cal.Rptr. 675, 42 Cal.App.3d 353 (Cal. App. 1974):
Even in the federal court system the court in a criminal proceeding is not the forum to determine the validity of a federal tax lien on money claimed by the criminal defendant. (United States v. Rubio, 7 Cir., 404 F.2d 678, 681.)
Chapter 26, U.S.Code Anotated, section 6323, declares the persons against whom its tax lien is not valid.
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