Section 2.33 Federal Tax Liens

LibraryCreditors' Remedies (2009 Ed. + 2014 Supp)

4. (§2.33) Federal Tax Liens

The rendition or filing of the judgment in the county in which the judgment debtor's real property is situated perfects the judgment creditor's lien and gives the judgment lien creditor priority over a subsequently filed federal tax lien. Merideth v. United States, 327 F. Supp. 429 (N.D. Miss. 1970), aff'd, 449 F.2d 186 (5th Cir. 1971).

The notice provision of the Federal Tax Lien Act of 1966, Pub. L. No. 89-719, 80 Stat. 1125, should also be complied with in the sale of real...

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