PART 6 Demand Letter Procedure

• Jurisdiction: United States

6.1 TAX LIENS & LEVIES GENERALLY

1. Lien and levy distinguished

2. Tax lien and security interest - distinguished

3. Tax liens - how created

4. Effect of filed lien

5. How liens are executed

6. Right to hearing

7. Lien must be filed

8. Duration of lien

9. Mandatory release of tax lien

10. Bond to release lien

11. Discretionary release of lien

6.2 DO LIENS SURVIVE BANKRUPTCY?

1. General rule - yes

2. Defective or expired liens

3. Underlying tax discharged

4. Underlying tax not discharged

5. Regardless of exemptions

6. Stripping down the lien

7. Trustee's avoidance of tax lien

6.3 TO WHAT DO LIENS ATTACH?

1. Taxpayer's property

2. Unless invalid or avoidable

3. What is property of the debtor?

4. What is not property of the debtor?

5. Property having no equity

6. Property of the estate

7. What is not property of the estate?

6.4 PRIORITY OF TAX LIENS

1. Distribution from Chapter 7

2. Seniority of competing liens

3. In relation to competing liens - of same agency

6.5...