Hi! My name is XXXXX XXXXX I'll be the attorney assisting you.
No, they don't have to state the specific property - all property of yours of record is encumbered by the lien.
As to an IRS or Federal Tax lien - if they have filed the Notice of Federal Tax Lien then - at the time the notice is filed, public notice is deemed to have been given to the third parties (especially the taxpayer's other creditors, etc.) that the Internal Revenue Service has a claim against all property owned by the taxpayer as of the assessment date (which is generally prior to the date the NFTL is filed), and to all property acquired by the taxpayer after the assessment date (as noted above, the lien attaches to all of a taxpayer's property such as homes, land and vehicles and to all of a taxpayer's rights to property such as promissory notes or accounts receivable).
To "perfect" the tax lien (to create a priority right) against persons other than the taxpayer (such as competing creditors), the government generally must file the NFTL
in the records of the county or state where the property is located.,
The general rule is that where two or more creditors have competing liens against the same property, the creditor whose lien was perfected at the earlier time takes priority over the creditor whose lien was perfected at a later time (there are exceptions to this rule).
Thus, if the government (which is treated as a "creditor
" with respect to unpaid taxes) properly files a Notice of Federal Tax Lien (NFTL) before another creditor can perfect its own lien, the tax lien will often take priority over the other lien. To "perfect" the tax lien (to create a priority right) against persons other than the taxpayer (such as competing creditors), the government generally must file the NFTL
in the records of the county or state where the property is located.
Although the federal tax lien is effective against the taxpayer on the assessment date, the priority
right against third party creditors arises at a later time: the date the NFTL is filed.