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Tax Liens



IRS TAX LIENS:

Under IRC § 6321, a tax lien arises out of operation of law when a person that is liable to pay a tax fails to pay after demand has been made.

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Under IRC § 6321, a tax lien arises out of operation of law when a person that is liable to pay a tax fails to pay after demand has been made. However, under IRC § 6323 the lien lacks priority over most third parties dealing with the taxpayer unless they are on notice of the lien.

So how does the IRS give the whole world notice? The IRS can file a Notice of Federal Tax Lien (NFTL) against anyone that owes back taxes. But they must provide the taxpayer with NOTICE and OPPORTUNITY for a hearing not more that five business days after the filing of the lien. This is commonly referred to as a CDP Notice.