Federal Tax Liens – Part I


The federal tax lien is at the heart of all enforced collection action taken by the IRS Collection Division. Accordingly, representing clients requires an understanding of how the lien arises, the kinds of property to which it attaches, the consequences of such attachment, the duration of the lien, the priority of the tax lien over the interests of other claimants to the taxpayer’s property, and the circumstances under which the…
Former IRS Special Agent, having worked in the IRS Criminal Investigation Division's office in Baltimore, Maryland. In 1980, he was named as Criminal Investigator of the Year by the Association of Federal Investigators. He holds a B.A. in Business Administration, an M.B.A., and a law degree, all from the University of Maryland. In addition to the University of Maryland, Mr. Haynes has attended MacMurray College, the University of Illinois, Southern Illinois University and Georgetown University Law School.
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