1/30/2025 7:10:40 PM Security Interest Holders Beware: Know Whether Your Collateral Is a Contract or Commercial Tort Claim By Noah Weingarten Bethany D. Simmons In Sunz Ins. Co. v. United States Internal Revenue Service (In re Payroll Mgmt., Inc.), No. 22-12336, 2025 U.S. App. LEXIS 426, __ F.4th...