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Taxation & Estate Planning

: California Tax Attorney Blog

Can The IRS File A Federal Tax Lien On Property Not Belonging To The Taxpayer?

By californiataxattorneyblog-1

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The IRS must establish that when unpaid employment taxes are due and it wants to file a Notice of Federal Tax Lien againt the taxpayer to protect its interests, the IRS must establish that the taxpayer held an interest in the property under state law when the taxpayer no longer appeared to own it at the time the lien was filed.

Full post as published by California Tax Attorney Blog on January 18, 2008 (boomark / email).

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