federal tax lien

Guest 0.10 Dollars($)

I got divorce in 1992 and was awarded use of the home that was jointly held and my ex was supposed to pay me child support. but he was not making the payments and in 1996 the court gave a judgment for the unpaid balance of the child support payments. there was a lien,federal on him by the irs for some unpaid taxes which I came to know was filed in 2001 by the irs, i had obtained a judgmnt for $60,347 for the unpaid balance of the child support money and was also granted lien(equitable) against his 1/2 interest of the house in 2005, my question is can I file a lawsuit for a superior lien against irs for my interest that the court had granted on his half rights in the house against the lien which irs has placed,ex had unpaid taxes lien of about $69,130

Guest 0.10 Dollars($)

Hi,

I would say that the federal lien will be supported instead of yours if you file a suit as the IRS lien was filed before your lien was placed on the house.

Daryn

colin · Posted: Thu Oct 26, 2006 2:24 pm Post subject:

Hi,

I also agree with Daryn. As you got the judgment granting you a lien on your ex's half share in the home in 2005 and the IRS has placed their lien in 2001. Their lien will be superior to yours.

Thanks
Colin

jameshogg · Posted: Thu Oct 26, 2006 4:59 pm Post subject:

Hi,

When it comes to determine which of the two liens have a priority - first in time, first in right priority is used. And as such the IRS lien was recorded earlier to yours.

Thanks
James

helping_user · Posted: Thu Oct 26, 2006 11:56 pm Post subject: RE: Lien superior to that of IRS

Hi Fedques,

I don't think you can file a lawsuit for a superior lien against the lien placed by the IRS. This is because, by the laws, liens for unpaid real property taxes and liens on real property for personal property taxes are given special priority with regard to real property. If taxes are unpaid, then the taxing authority places a primary lien on the real property. Any other lien on the real property is then considered to be subordinate.

Thanks

Guest 0.10 Dollars($)

i hold a mortgage on vacant property. If the irs liens the property due to the buyer having tax issues and i file to repothe property befor the tax lien is established who is subordinate? the irs or my lien.

larry · Joined: 27 Jun 2007 Posts: 3328 473.51 Dollars($)

Hi Harry,

Welcome to the forum.

Have you sold the property and even then you "hold a mortgage" on that vacant property?

"priority of mortgage and tax liens" IRS tax liens will get the priority. One has to pay the tax lien first.

Best of luck.

lisascherzer · Joined: 04 Jan 2008 Posts: 755 1.03 Dollars($)

Hi Harry,

Larry is correct in that the IRS has priority for claim on the property.

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