Trustee Assuming Previous Trustee Liens?

[Rich Hupper]

I have a client who became the trustee for an irrevocable trust that owns two properties. He ordered a title reported to see if the properties held in trust were encumbered. Apparently the IRS has recorded several tax liens over the years listing the prior trustee and one of the two addresses held in trust.

The the two properties were put into the trust back in 1997.  All the tax liens were filed after that. All the tax liens have language that say " for each assessment listed below unless notice of the lien is refiled by the date given in column x this notice shall on the day following such date operate as a certificate of release as defined in IRC 6325(a)." 

Does this mean that those liens no longer affect title because they haven't been refiled at the Registry of Deeds or does the refiling mean somewhere else?

Also because the other property is not listed in any of the tax liens does that mean it is unencumbered?

Additionally I would like to add that the previous trustee is named however the trust was never named in any of the tax liens recorded. Does this constitute the new trustee assumes clean title?

If anyone has an attorney referral who specializes in clearing title of tax liens it would be greatly appreciated if you could send me their contact information.

I am not exactly sure what type of attorney handles these cases.

Thank you