6.3 Regardless Of Exemptions

• Jurisdiction: United States

6.3 TO WHAT DO TAX LIENS ATTACH?

See also remarks at ¶ 6.1(g)(2)

As stated at ¶ 6.1(d)(2), above, an IRS tax lien creates a property interest " ... in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person." IRC § 6321.In order to understand how liens affect the debtor's property, it helps to keep some distinctions in mind. We should know if we are talking about the debtor's property, rather than property that is not the debtor's; whether it...