Defending Against Unjust Tax Liens: The Case of Cristian Eliezel Vazquez-Cardona

Introduction

In the complex world of tax law, it’s not uncommon for individuals to face legal challenges involving historical tax claims. One such case involves **Cristian Eliezel Vazquez-Cardona**, who is currently defending himself against a lawsuit filed by **US BANK NA**. This case focuses on an attempt to collect $8,941.11 in unpaid taxes dating back to 1977. We are providing crucial legal support to Mr. Vazquez-Cardona in challenging this claim, which raises several significant legal issues.

The Basis of the Lawsuit

US BANK NA claims that Mr. Vazquez-Cardona owes a substantial amount of money in unpaid taxes. The claim is based on the Municipal Claims and Tax Lien Act (MCTLA), which governs the collection of municipal taxes. The Plaintiff argues that tax liens were placed on the property to secure this debt. However, there are critical flaws in how these liens were processed, which we are addressing in court.

Key Legal Issues in the Case

Failure to Comply with Statutory Requirements

A cornerstone of our defense is that the Plaintiff did not meet the statutory requirements of the MCTLA, specifically under 53 P.S. § 7193. This section of the law requires that tax liens must be perfected (officially and legally established) within a certain timeframe and according to precise procedures. Our review has shown that the liens were not perfected correctly. This oversight renders the Plaintiff’s claim invalid, as it did not adhere to the legal standards set forth in the MCTLA.

Precedent from Previous Case Law

The defense is further bolstered by relevant case law. In the landmark case of *Keller v. Scranton City Treasurer*, 29 A.3d 436 (Pa. Cmmw. Ct. 2011), the court ruled that a tax lien cannot reattach to a property if there has been a change in ownership and an intervening purchaser is involved. Since the property in question has had several owners since 1977, with Mr. Vazquez-Cardona being the latest, this precedent supports our argument that the lien cannot be enforced against the current property owner.

Violation of Notification Requirements

Another significant issue is the Plaintiff’s failure to comply with notification requirements. According to 53 P.S. § 7142, before filing a tax lien claim, the claimant must serve a written notice of intention to file at least one month in advance, unless the amount due is paid. The Plaintiff did not provide this required notice to Mr. Vazquez-Cardona, further weakening their claim and highlighting procedural violations.

Errors in the Filing Process

The MCTLA also outlines specific requirements for the format and content of tax lien claims under 53 P.S. §§ 7143 and 7144. These requirements include providing detailed information about the property, the property owner, and the tax authority. Additionally, the claim must be signed by an authorized official and include an affidavit. The Plaintiff failed to meet these requirements, submitting incomplete and improperly formatted claims. These errors undermine the validity of the lien and support our motion to have it dismissed.

Our Legal Strategy

To address these issues, we have filed a Motion to Dismiss the Action and/or Strike the Lien. This motion argues that the Plaintiff's claim is invalid due to multiple statutory and procedural violations. By highlighting these deficiencies, we are working to ensure that the action is dismissed and the lien is removed.

Conclusion

This case illustrates the importance of adhering to legal procedures and statutory requirements in tax lien enforcement. We are dedicated to defending Mr. Vazquez-Cardona's rights and ensuring that the legal process is correctly followed. This lawsuit serves as a reminder of the need for meticulous compliance with legal standards in all tax-related claims.

Stay tuned to our website for further updates on this case and other important legal matters. We are committed to providing clear and accurate information to our clients and the public.