LLOYD GEORGE, Senior District Judge
James F. Sherrie S. Goode, Jr. (Goodes), defendants in this interpleader, have filed a notice of non-acceptance of removal (#21), which the court will treat as a motion for remand. The United States, who removed this action and are also defendants, has opposed (#23). Removal of this action against the United States was appropriate pursuant to 28 U.S.C. § 1444. Accordingly, the motion will be denied.
In addition, the United States has moved for summary judgement (#22), which motion the Goodes have opposed (#24). Under 26 U.S.C. § 6321 6322, a federal tax lien attaches to all property and rights to property belonging to any person who fails to pay any tax for which he is liable. The general tax lien arises upon assessment and remains valid until the tax is paid in full or becomes uncollectible due to the running of the statute of limitations. 26 U.S.C. § 6321 6322; United States v. Wilkes, 946 F.2d 1143 (5th Cir. 1991). Once a federal tax lien has attached to a taxpayer's property or rights to property, federal law determines the priority of the competing liens asserted against the taxpayer's property. Aquilino v. United States, 363 U.S. 509, 513-14 (1960). "Absent a provision to the contrary, priority for purposes of federal law is governed by the common-law principle that `the first in time is the first in right.'" United States v. McDermott, 507 U.S. 477, 499 (1993).
In this matter, the United States filed its notice of tax lien against the Goodes on March 16, 2001. The tax lien attached to the interplead funds on May 6, 2002, when the escrow on the property closed and the Goodes' right to the funds became fixed. 26 U.S.C. § 6321, McDermott, 507 U.S. at 449 (1993); United States v. Hemmen, 51 F.3d 883, 886-887 (9th Cir. 1995) (Section 6321 provides the United States with a lien on all property or rights to property of an individual who owes taxes). The amount of the Goodes' unpaid tax liability is greater than the amount of the interplead funds. There are no other claimants to the interplead funds, other than the United States and the Goodes. Accordingly, as the United States is entitled to the funds,
THE COURT ORDERS that the Goodes' Motion for Remand (#21) is DENIED.
THE COURT ORDERS that the United States' Motion for Summary Judgment (#22) is GRANTED.