The IRS has the right and the ability to file a Notice of Federal Tax Lien with the counties in which it suspects a taxpayer possesses “property or rights to property”, in order to attempt to collect overdue taxes. The property or rights to property of any given taxpayer are determined under state law, but the IRS is authorized to enforce the lien or “to subject any property” to the payment of the tax liability. The Department of Justice files these lawsuits in federal court on behalf of the IRS, in order to foreclose federal tax liens and to sell the property for the payment of taxes. This type of collection action has become much more frequent with the strengthening U.S. economy.
David A. Sprecace has more than 23 years of experience disputing federal tax liens on behalf of clients in this situation. Call 303-454-8260 or email Dave at Dave@MyTaxLex.com to set up a phone consultation.