Lien for Taxes

Lien for Taxes

The U.S. Treasury, as part of its tax collection effort, may attach a lien (a legal claim) on the property of a taxpayer who is delinquent in the payment of amounts owed to the IRS and who has not made arrangements to pay.
References in periodicals archive ?
Section 11 of the ordinance mirrors the procedure referred to in [section] 162.09, but additionally provides that when a certified copy of such an order is recorded, it becomes a lien "superior to all other liens, except a lien for taxes." The court found that the county's attempt to assert that a code enforcement lien created by ordinance was superior in right to a prior recorded mortgage was a substantial impairment of the first mortgage lien for federal and state constitutional purposes.
Melgen has an outstanding $11 million IRS lien for taxes owed, according to the Miami Herald's report.