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i <br />i <br />1 <br />2 <br />3 <br />5 <br />6 <br />7 <br />e <br />9 <br />10 <br />it <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />21 <br />25 <br />provides that the words operator liability sad operator be <br />•ubstitntad for the rords tax and tax payez liability, <br />indicating that Coagraaa did sot area to oaks this into a <br />tax. <br />Shia Court Las already ooaaidsrsd sad rsjactsd a <br />•iailar arquaeat which was suds by the lBGC with ssspsct to <br />it• claims for peaaioa fondiag bnefits. The lBGC argued <br />that because ERISl1 provides that some portion of its claim <br />with zsspect to which a lien i• iapoaed is to b treated as <br />taxes due and wing the Dnitsd 8tatea, that aoaKhw lBGC's <br />claim became a claim foz tax which vas satitlsd to priority. <br />Neither the tzeatment of a elaia as fazes whoa certain <br />specified conditions arise nor the collection of a claim is a <br />mnner similaz or seen identical to that for which -- is <br />which taxes are collsctad sosehw rill transform sad <br />naderliae nasecursd claim into a tax which is satitlsd to <br />priority. <br />This same;arqument, again, was Gads by the <br />Departseat of Labor in the Blas Diamond Caae wham tbs court <br />rajactsd it as nothia4 aura thee, quota, 'pars speculation," <br />sad quota, on bhalf of the Dapart~sat of Laboz. <br />liaallp, the Depart tat of Labor Lea azgaed that <br />its claim is a ta: bcanaa ssetioa !34(b)(1)(e) provides that <br />is a baakrnptcy case a lien crsatsd seder tbs slack Lang <br />Benefits ]1ct should be treated is the same manner as a lien <br />~ 12 ~ <br />