The Residential Mortgage Banking segment directly originates primarily first lien residential mortgage loans on a nationwide basis with a significant presence within the retail banking footprint, and also originates loans through majority and minority owned affiliates.

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The Treasury is working on a plan to let primary mortgage servicers compensate second lien holders, but those details have not been worked out.

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At any rate, the Court concluded, the federal tax lien had priority over the alleged Windsor I mortgage, since the U.S. filed its tax lien and Windsor I had never recorded it.

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Name a bank, Wells Fargo, or a mortgage company, Countrywide Financial , or a one-time tax lien investor, and this issue affects its business.

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