All Forum Posts by: Nancy Nobles

@John Griswold Thanks for the reply but what you added

"In situations where a notice of Federal tax lien has not been filed or has been filed less than 31 days before the sale, it is not necessary to notify the Advisory group managers office of a sale of the taxpayer's property. In these situations, the sale shall have the same effect with respect to the discharge of the Federal tax lien/NFTL as provided by local law with respect to junior liens."

Is saying that if the Notice of Federal Tax Lien exists and is not filed with the county or has been filed 31 days before sale then 120 day rule apply.  In my case the lien was filed along time ago far before the sale. It seems that no matter what IRS has to know about the sale.

I found this:

https://www.law.cornell.edu/cfr/text/26/400.4-1

It seems it spells out the process in legal terms. I don't really understand it, although I'm trying.

I still am wondering if that lien applies to me... in regards to the fact I have 2 other houses and now I'm worried the IRS lien has attached to them.

@Jay Hinrichs and Brie thank you for the responses. I was told IRS doesn't sunset because the county doesn't have record of sending a notice to the IRS before or after the sale. So the IRS never had a notice.

Who are responsible for liens in general?

Person 1 has property and gets liens on it... Person 2 buys property through county tax sale (county doesn't notify irs in non judicial proceeding).. Person 3 buys from 2 in a quitclaim.. and I suppose you could keep going down the line. Is person 3 responsible for the lien? And Person 1 gets off free of a lien? maybe all 3 are. 

My uncle quitclaimed me a home in need of repairs. I hired some contractors to do some work on it and get it ready to sell. It is now finished and ready to sell. Apparently My uncle got the property through a tax lien sale (i was told I'm in a non judicial state). The previous owner before my uncle had a $8,000 irs tax lien.. well actually two. THe other was from late 90s I blieve for around 14,000.  I was told the one that is older then 10 years is not enforecable however the lower value one is since it is not 10 years old.  Should my uncle pay it or do I need to or does it even stick to the property. If I decide to sell anyway and quitclaim to someone else at what point does someone has to pay. doesn't make sense everyone would be on line to pay.

I wish I would of came to this website sooner! Thanks all for help! xxoox