A Filed IRS Notice of Federal Tax Lien Beats an Unfiled Homeowners Association Lien
The IRS is empowered by federal law to claim a lien against the property of a taxpayer who fails to timely pay its tax. The IRS tax lien arises upon assessment and notice to the taxpayer when the tax goes unpaid.[1] However, in order for the federal tax lien to have priority over many other…
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