4 ABR 71

UNITED STATES BANKRUPTCY COURT
FOR THE DISTRICT OF ALASKA

In re

GARY ROBERT CASAGRANDA,

Debtor(s)

Case No. A94-00537-HAR

Chapter 7

ORDER DENYING MOTION TO AVOID JUDICIAL LIEN

Debtor has filed a motion to avoid certain IRS tax liens under 11 USC § 522(f). Section 522(f) allows the avoidance of certain judicial liens if they impair exempt property. "Judicial liens" are defined under 11 USC § 101(37) and "statutory liens" are defined under § 101(53), as renumbered by the 1994 Bankruptcy Code Amendments. The IRS liens are statutory liens, not judicial liens. Therefore, they are not avoidable under § 522(f) of the Bankruptcy Code. In re O'Connell, 167 BR 928 (Bankr D Mont 1994) and In re Rench, 129 BR 649, 651-52 (Bankr D Kan 1991). Therefore,

IT IS ORDERED that debtor's motion to avoid the tax liens is DENIED.

DATED: February 17, 1995