party, if it arises out of the transaction or occurrence that is the subject matter of the opposing party's claim....” 3 . It should be pointed out, however, that a properly filed proof of claim is deemed allowed unless contested. 11 U.S.C. § 502(a). Bankruptcy Rule 3001(f) also provides that "[a] proof of claim executed and filed in accordance with these rules shall constitute pri-ma facie evidence of the validity and amount of the claim.” 4 . The Court also questions whether § 522(f) is even applicable in this case as § 522(f)(1)(A) only permits a debtor to avoid judicial liens, and authority exists that liens placed by state agencies are statutory in nature. See, e.g., In re Braxton v. Bureau of Unemployment Compensation Benefits & Allowances, 224 B.R. 564, 569 (Bkrtcy.W.D.Pa.1998) (<HOLDING>). For example, in a case similar to this, the
holding that the lien bond releases the property from the lien but the lien is then secured by the bond holding that a lien holder who is not served and joined as a party to a tax suit cannot have his lien extinguished by the tax sale holding that a chapter 13 debtor had standing to avoid a judgment lien to the extent of her exemption amount but not the entire judgment lien holding state courts authority under iowa code section 59821 not the lien created there under prevented debtor from claiming the iowa homestead exemption and therefore the debtor could not avoid the lien because the lien did not impair an exemption to which the debtor would have been entitled but for the lien holding that a state tax lien was not judicial lien arising from judgment such that it could be avoided in bankruptcy by a chapter 13 debtor