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My mother lived with me in her later years up until her death. Recently, I received a Notice of a Federal Tax Lien against my mother at her residence, which happens to be my house. First, this is an obvious mistake that I am attempting to correct, but it may take time. Second, I confirmed that a search on my property reveals this lien, which will make my house more difficult to sell. Third, my mother never owned or had title in any of my property.

I've been unwired for several days or I would have responded earlier. Since I spent years clearing liens, supervising those who did, and writing Nationwide instructions for the process, I'll offer myself as the definitive expert.

As has been noted, the IRS doesn't file liens against specific pieces of property. The notice of lien shows the taxpayer's last known address, but makes no claim to that piece of property. Think of a renter in a 100 unit apartment building. There is no presumption that the lien attaches to the apartment building.

I don't know what kind of title search you ran, but if your mother never held an interest in that property, the lien should not show. If it does, the solution is a Certificate of Nonattachment. If you don't contemplate selling the property any time soon, I wouldn't worry about it until you do. If it's keeping you up at night, call the number on the notice (if there is one) or 1-800-829-1040 and ask them for the instructions.

If push comes to shove and the IRS won't clear an erroneous lien, your judicial remedy is a suit to quiet title in state court. The Federal consent to be sued is 28 USC section 2410.

Phil
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