This article will discuss the rules of bankruptcy law that are most relevant to the treatment of prepetition secured tax claims. It also will discuss the consequences of these rules and how they affect the various parties to the bankruptcy proceeding: the debtor, the secured tax claimant, and the unsecured creditors.
Veryl Victoria Miles, Bankruptcy Relief From Secured Tax Liens, PRAC. LAW., Apr. 1996, at 35.