The article discusses a court case wherein the Court of Appeals ruled that a lender's purchase money mortgage had priority over the Kansas Department of Revenue's (DOR) tax lien on a property for unpaid sales tax, even if the tax lien was filed before the mortgage was created. In ...
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1040A Instructions, Internal Revenue Service, 2016, pp. 1-90 (Year: 2016). Primary Examiner: HARPER, GREGORY WILLIAM Attorney, Agent or Firm: Erise IP, P.A. (Overland Park, KANSAS, US) Claims: Having thus described various embodiments of the invention, what is claimed as new and desired...
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