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Politics : Formerly About Advanced Micro Devices
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To: tejek who wrote (430696)10/27/2008 8:59:56 PM
From: i-node  Read Replies (1) of 1573427
 
By law, you are required to be notified if you owe taxes before a lien is placed. How can he not be aware?

I've represented many, many taxpayers who had liens many times the size of this one who had no idea why, when, or how they had a tax lien filed against them.

There is no requirement that you be "notified". The requirement is that the IRS send a letter to your "last known address", and the courts have held that even when the IRS had been notified of a more current address and made a reasonable effort to use the "last known address", the lien is valid.

Many, if not most, liens appear when a taxpayer tries to sell property or finds it in his credit report when buying property.

The two most common situations for liens to exist typically cause the taxpayer NOT to know the lien was filed --

a) Divorce -- when taxpayers agree that one or the other should settle a tax liability and that person fails to do so, a lien may be filed and the letter sent to the address they had on file for the married couple prior to divorce, and

b) 100% Penalty cases, where the taxpayer is the target of a 100% penalty for payroll taxes of his employer and the IRS does not know or can't easily obtain the target's current address.

In neither of these situations is the taxpayer typically aware of the lien, yet they probably constitute half or more of all liens filed.
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