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Ask Lane Your Own Question
Category: Finance
Satisfied Customers: 11827
Experience:  Law Degree, specialization in Tax Law and Corporate Law, CFP and MBA, Providing Financial & Tax advice since 1986
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My best friend had federal liens entered against m. He wants

Customer Question

My best friend had federal liens entered against him. He wants me to ask the IRS if they will assign the liens to me for me paying them. Can the IRS do this? Proof? Cites?
I do not trust my friend so what can I do if the IRS assigns the liens to me and he dosen't pay me back?
Submitted: 1 year ago.
Category: Finance
Expert:  Lane replied 1 year ago.



IRS will not let someone "assign" a lien.


THe lien is placed to protect their interest in being repaid. Their authority to place the lien in the first pace is that unpaid tax debt exists.


There are no citations here, because this is not something that exists in the code (Tiitle 26 U.S code) OR in case law (tax court, Federal District Court, or Supreme court).


THe only authority IRS has to place a lien is against the assets of an individual with unpaid tax debt.


IRC § 6331(a) authorizes the Secretary to levy upon or seize property to collect delinquent taxes. In this context, Secretary means the Secretary of the Treasury, or any officer, employee, or agency of the Treasury Department authorized to perform the function. See IRC § 7701(a)(11) & (12).

Expert:  Lane replied 1 year ago.

The Code imposes a number of conditions that must be met before the IRS may levy. In addition, there are certain restrictions that limit the timing of a levy. These include:

  1. the investigation of the status of the property;

  2. notice and demand;

  3. notice of intent to levy;

  4. collection due process (CDP) rights; and

  5. additional restrictions set forth in IRC § 6331

Expert:  Lane replied 1 year ago.

The best practice here would be to do this via contract ... That way you have recourse through a breach of contract action. (you agree to pay his tax debt and he repays you over time).


But in my 30 years experience in practice I have never see IRS actually assign the lien.


THey WILL, however, allow you to pay this person's tax bill.

Customer: replied 1 year ago.

My question was can the IRS sell ITS lien to me then I would be in the shoes of the IRS

Expert:  Lane replied 1 year ago.

No, they cannot and will not