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Federal tax liens are against property and are registered in the county where the taxpayer lives as has registered property.
For real property, the lien is filed in the one office designated by the State where the property is physically located. States generally provide that the one office for filing the lien for real property is the county recorder or clerk of the county in the county in which the real property is located.
For purposes of filing a notice of federal tax lien, a taxpayer who resides abroad is deemed to reside in Washington, D.C. Thus, a notice of federal tax lien filed against personal property is to be filed with the Recorder of Deeds for the District of Columbia.
Liens filed against property are public records and can be accessed on any specific property by checking at the recorder or clerk where the property is held.
There are companies that offer to sale a list of properties that are under federal lien.
No, it means that while someone is under the installment agreement they are paying off the debt but the IRS will still place a lien to protect the governments interest in getting paid in case the taxpayer does not continue to pay the installment agreement.
The lien is placed so that if the property is sold and the debt is still active the government can get the remaining balance owed (at time of sale) on the debt. The lien is not a seizure it is merely a way to secure the government's right to payment.
Now if you mean can the taxpayer sale the property that is possible and they can request the IRS to make themselves subordinate lien holder on the property to help the taxpayer sale the home.
(Edited by Moderator)
Federal Tax Liens on personal residences are not generally published. Although they are open public records, this means that someone would need to request the info on a specific property at the county clerk's office.
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