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References in periodicals archive ?
Once the court determined that each tenant individually possessed present rights under state law, the court held that under federal law, the federal tax lien attached to said property rights within the meaning of 26 U.S.C.
On March 14, one day after the March 13 response date, the SO concluded that the filing of the notice of federal tax lien should be sustained and forwarded the case to her manager for approval.
The IRS may file a federal tax lien on a taxpayer's real or personal property under Sec.
If an installment agreement is made, the IRS will probably file a Notice of Federal Tax Lien to secure the Government's interest until the final payment is made.
A federal tax lien grants the IRS a legal claim against a taxpayer's property when the taxpayer fails to pay taxes due and owing.
* Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320;
Eighteen months later, the IRS filed a notice of federal tax lien against the condo related to those unpaid taxes.
The Internal Revenue Service filed a federal tax lien against Gov.
According to a notice of federal tax lien obtained by TMZ, the star purportedly stiffed out 6,257,005 dollars he was to pay in income tax from 2007, reports the Daily Telegraph.
7 discharge, either the tax debt must be considered a "priority claim" rather than a "general unsecured claim," or a secured claim if a federal tax lien has been filed and the debtor owns pre-petition assets to which the tax lien attaches.
This proposal permits a record owner of property against which a Federal tax lien has been filed to obtain a certificate of discharge of property from the lien as a matter of right.
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