G Notice to Internal Revenue Service and Missouri Department of Revenue

• Library: Foreclosures Guidebook (2017 Ed.)

G. Notice to Internal Revenue Service and Missouri Department of Revenue

Notice must be provided to the IRS (Internal Revenue Service). This requirement is not found in the Missouri statutes and can easily be overlooked by an attorney who is unfamiliar with the foreclosure of deeds of trust. If an IRS notice of lien on the real estate involved in the foreclosure sale is filed more than 30 days before the date of the sale (which usually means that the notice of lien names a person who has an ownership interest in the real estate at any time on or after the date of filing of the lien notice), written notice of the sale must be given to the IRS. This notice must be given by personal service or by registered or certified mail to the IRS District Director at least 25 days before the date of...