A Global Tax Law Firm

Discharge of IRS Tax Liens In Connection With A Florida Short Sale Part I

The IRS uses powerful methods to collect unpaid taxes. At the heart of the IRS collection procedures is the federal tax lien which arises automatically after the conditions precedent to the creation of the tax lien have been satisfied, i.e. - assessment of tax liability, demand for payment, and failure to pay.

Once these requirements have been met, the tax lien is automatically in place, under Internal Revenue Code (IRC) §6303(a), and enforceable against the taxpayer, according to IRC §6321. In essence, once a person fails or neglects to pay any federal tax after the IRS's demand, then the amount of the tax liability automatically becomes a lien in favor of the United States from the time of assessment.

IRC § 6321 also asserts that the lien automatically attaches to property and rights to property, whether real or personal. The tax lien attaches not only to all property and rights to property belonging to such person at the time during the period of the lien, but also to any property or rights to property acquired after the lien arises. For example, in Florida the bankruptcy court has held that the United States had a valid tax lien against the funds of a Chapter 7 debtor's bank accounts because the IRS had assessed the tax, the debtor had refused to pay the taxes, and therefore the tax lien existed against all properties, including the bank accounts which were opened after the lien arises. In re Morgan, 213 Bankr. 609 (Bankr. MD Fla. 1997).

A federal tax lien can be perfected by filing notice with states and any other creditors explaining that the IRS is first in line to receive payment as a result of back taxes. In addition, the tax lien is perfected against certain third parties if a Notice of Federal Tax Lien is recorded or filed. Florida state law controls where the federal tax lien must be filed to be effective and to give proper notice. IRC § 6323(f).

No Comments

Leave a comment
Comment Information
  1. AVVO Client Choice
  2. AVVO Avvo Rating
  3. AV Preeminent
  4. BBB | Accredited Business BBB Rating: A+
  5. Rated by Super Lawyers | Christin M. Bucci | SuperLawyers.com
  6. ABA
  7. Florida institute of certified public accountants | CPA
  8. The Florida Bar | 1950
  9. Seal of the Supreme Court of the United States of America
  10. United States Tax Court
  11. The Ohio Society of CPAS | CPA
  12. AICP
  13. Avvo | Clients Choice  Award 2012 | Christin Marie Bucci | Five Stars
  14. Reviews | Five Stars | out of 16 reviews | Christin Marie Bucci | Avvo
  15. Avvo Rating 10.0 | Christin Marie Bucci | Top Attorney
Bucci Law Offices

Fort Lauderdale Office
2600 North Andrews Avenue
Fort Lauderdale, FL 33311

Toll Free: 800-743-4263
Phone: 954-900-9107
Fax: 954-764-4401
Fort Lauderdale Law Office Map

Miami Beach Office
1130 Washington Avenue
3rd Floor, Suite B
Miami Beach, FL 33139

Toll Free: 800-743-4263
Phone: 305-340-2275
Miami Beach Law Office Map

Email Us For A Response

Get Help With Your Tax Matter

Bold labels are required.

Contact Information

The use of the Internet or this form for communication with the firm or any individual member of the firm does not establish an attorney-client relationship. Confidential or time-sensitive information should not be sent through this form.


Privacy Policy