Mary O'Brien Miller and William Joseph Miller

IN THE UNITED STATES BANKRUPTCY COURT
FOR THE DISTRICT OF MARYLAND
at Greenbelt
In Re:
Mary O'Brien Miller and William 	Case No. 08-10543PM
Joseph Miller, Jr., 	Chapter 7
Debtors.
MEMORANDUM OF DECISION
This Memorandum is written to explain the Order that this court is entering herewith
denying the Debtors' Motion for an Order Avoiding Any and All Tax Liens of the State of
Maryland.
This bankruptcy case was filed under Chapter 7 on January 14, 2008. The Debtors' Motion,
filed February 19, 2008, seeks an order "voiding any and all taxes allegedly owed the State of
Maryland by the Debtor(s) and further voiding any and all secured and unsecured liens of the State
of Maryland against the Debtor(s) and granting such other relief as may be appropriate." The relief
sought is beyond the power of this court to grant for several reasons.
To begin, a proceeding to determine the validity of a lien must be brought by way of an
adversary proceeding, not by motion. The power to avoid a statutory lien, such as that held by the
State of Maryland, is limited to the Trustee. 11 U.S.C. § 545. Insofar as the Motion seeks a review
of the action of the Circuit Court for Montgomery County, Maryland, in the case of State Road
Comm. v. WJM Realty Inc., et al., Civil No. 93313, such action is barred by the Rooker Feldman
doctrine. Davani v. Virginia Dept. of Transp., 434 F.3d 712 (CA4 2006). Next, if the doctrine of
sovereign immunity is inapplicable, insofar as this Motion seeks monetary damages against the
State, the action is property of the estate and must be brought by the Chapter 7 Trustee. Finally, the
Debtors did not schedule any liens of record held by the State that would be subject to avoidance.
An appropriate order will be entered.
Date signed February 21, 2008
Entered: February 25, 2008 Case 08-10543 Doc 25 Filed 02/25/08 Page 1 of 2

cc: 	Debtors
Chapter 7 Trustee
United States Trustee
End of Memorandum of Decision
Case 08-10543 Doc 25 Filed 02/25/08 Page 2 of 2