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tax leins


Sent to Legal Experts October 29, 2004 12:41 a.m.

In the state of Georgia, what legal requirements should be met before an IRS tax lein can be legally applied against a citizen’s property? Can a "Notice of Lein" be treated the same as a Lein?

I would like to know what the state law says about this question.

thanks.

Edited by Customer (name blocked for privacy) on November 11 2004 at 12:53am
Customer (name blocked for privacy)
Status: Closed   Value: $20   
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November 10, 2004 7:54 p.m. (12 days and 19 hours later)
REPLIED Check Mark

I think that you will find the answers you are looking for at this site:

http://www.law.upenn.edu/bll/ulc/fnact99/1980s/uflraa82.htm

THE IRS FILES A NOTICE OF INTENT TO LIEN. WHAT SHOULD BE DONE?

The IRS will file a lien against a business when they continue to be ignored. A business has 30 days to protest the action. If you disagree with the placement of the lien, you can protest the action with the Manager of the Revenue Officer placing the lien. This must be done within the requisite time frames. If you still disagree, an appeal to the IRS Appeal’s Office and then to the U.S. Tax Court and further to U.S. District Court may be filed. If you choose to go further with protesting the lien, it is strongly recommended that you retain counsel familiar with the IRS Code and rules and procedures in appearing before the requisite courts. Time is of the essence. You must adhere to the guidelines or you will lose your rights to protest.

From: http://law.freeadvice.com/tax_law/corporate_tax_law/irs_intent_lien.htm
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Sent November 11, 2004 1:05 a.m. (5 hours and 10 minutes later)

Response to tfalkner's Post: I am afraid your answer falls short of what I am looking for. It didn't answer the question about, what legal authority do Georgia county officials have which authorizes them to place a lein on personal property of citizens based on a "Notice of lein" from the IRS? Can a "Notice of Lein" be treated the same as an actual "Lein"?

I'd like to know the particular state statute that addresses this issue.

Thanks!
Customer (name blocked for privacy)

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