Federal Tax Liens – Part II


This is the second part of a two-part article about the federal tax lien. The last article covered the nature of the lien, focusing primarily on its broad reach, attaching as it does to “all property and rights to property” of the taxpayer wherever situated. In the paragraphs below, we will consider the priority of the federal tax lien as compared to the liens of other creditors claiming interests in…
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...
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