8.14 Estate and Gift Tax Liens
Library | Enforcement of Liens and Judgments in Virginia (Virginia CLE) (2019 Ed.) |
8.14 ESTATE AND GIFT TAX LIENS
When a person dies or makes a gift of significant value, a special lien arises that protects the United States with respect to any estate or gift taxes that may be owed. 140 This lien is not recorded. Its purpose is to ensure the payment of any estate or gift taxes and to defeat claims of other creditors having an interest in property passing to the beneficiary that is superior to the interest of the United States and that arise from acts after the passage of the property.
The estate tax lien is a lien upon the...
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- 8.1 Introduction
- 8.2 The Federal Insolvency Statute
- 8.3 The Federal Tax Lien
- 8.4 Property to Which the Federal Tax Lien Attaches
- 8.5 Filing of the Federal Tax Lien
- 8.6 Priority of the Federal Tax Lien
- 8.7 Parties Defeating the Unfiled Federal Tax Lien
- 8.8 Parties Defeating the Filed Federal Tax Lien
- 8.9 Purchase Money Security Interests
- 8.10 State Tax Liens
- 8.11 Future Advances
- 8.12 Requesting Irs to Remove a Federal Tax Lien
- 8.13 Proceedings to Remove a Federal Tax Lien
- 8.14 Estate and Gift Tax Liens
- Appendix 8-1 Notice of Federal Tax Lien
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