Whether the United States has standing to enforce a tax debtor's contract defenses against a third party senior lienholder

QUESTIONS PRESENTED 1. (a) Whether the United States of America, as a junior lienholder on a tax debtor’s property, has standing to sue to enforce the tax debtor’s contract defenses under a separate contract with a third party senior lienholder? (b) Whether 26 U.S.C. § 7403 and United States v. Rodgers, 461 U.S. 677 (1983), must be abrogated or distinguished consistent with the party standing requirements of Article III of the United States Constitution? 2. (a) Whether an appellate court is obligated to resolve a question of state law presented by the factual record concerning whether past consideration is sufficient to support an agreement giving rise to the security interest or may properly defer those questions to the trial court for resolution? (b) Whether an appellate court is obligated to resolve a question of state law presented by the factual record concerning whether a debtor’s past agreement to allow the recording of a security interest should be considered in analyzing whether the recording of the security interest was a fraudulent transfer? ii ALL