Shirley Dionne secured a loan from Plymouth Savings Bank (Bank) (plaintiff) and gave the Bank a security interest in property she owned individually or as proprietor of Greenlawn Nursing Home, and proceeds from services, receivables, and contract rights. Dionne defaulted. Dionne failed to make payments under the Federal Insurance Contribution Act, 26 U.S.C. § 3101, et seq. (FICA). The Internal Revenue Service (IRS) (defendant) filed tax liens on December 19, 1994 and February 15, 1995. Dionne contracted to help Jordan Hospital (Hospital) get a nursing home license on March 31. The Bank sued the Hospital to recover Dionne’s final payment in Massachusetts court. The court granted summary judgment to the Bank but refused to transfer the funds. The Bank filed a declaratory suit, seeking confirmation of its priority. The IRS removed the case to federal court. The Bank and the IRS moved for summary judgment. The court held that Dionne did not perform the contract within forty-five days of the tax-lien filing and the Bank’s interest did not attach to the payment under the Federal Tax Lien Act, 26 U.S.C. §§ 6321, 6323(c) (FTLA). The court granted summary judgment for the IRS. The Bank appealed to the United States Court of Appeals for the First Circuit.