Finding the Flaws in IRS Tax Liens

Lien perfection follows state law

The secret tax lien attaches to all of a taxpayer’s property of any kind, wherever located. However, a tax lien is perfected against other creditors only by compliance with state laws on perfection of liens.

AND during the pendency of a bankruptcy case, counsel only has to deal with the properly perfected tax lien. State law controls lien perfection.

Tax liens on realty

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moran_cathy
Head of Moran Law Group

Cathy Moran has headed her own small firm Moran Law Group in Redwood City, California, for nearly 30 years. Family law and tax issues as they play out in bankruptcy are areas of particular interest to Cathy.

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