We represent clients from all U.S. and International locations regarding Federal Tax and California Issues.
What is a tax lien? A tax lien is a legal claim against your current and future property as security for an outstanding tax liability. A statutory lien provided by IRC § 6321 is created when the following occurs:
A statutory notice exists prior to filing a Notice of Federal Tax Lien (NFTL). Once the NFTL is filed with the County Recorder’s Office, it provides public notice to creditors and is filed to establish priority of the IRS claim versus the claims of other creditors.