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C. Conflicts Between Federal and State (and Local) Governments Although federal, state and local governments cooperate in the determination and collection of their taxes through exchange of tax information,' reciprocal withholding of income tax,2 and other ways, they often become bitter competitors when the fund available for collection is inadequate to satisfy all their claims. A major part of the litigation over the priorities of federal taxes has involved conflict with state and local tax claims, since one who is delinquent in his federal taxes is likely to default other tax obligations as well. In fact, the priorities problem has sometimes been viewed as essentially a contest between "those who sought to maintain the supremacy of the National Government and those who were anxious to sustain undiminished power of the states. ' 3 This is not as it should be. There may be legitimate differences of opinion concerning the proper scope of the functions of each level of government; but there can be no doubt in anyone's mind that the functions actually performed by each are of vital importance to the welfare of the nation, and that the nation has a stake in the financial soundness of all levels of government.4 Whether we shall ever come to

Federal Liens and Priorities. Agenda for the Next Decade III