IRS Liens. IRS Levy. Tax Consultant. Offer in Compromise Tax Help

Therefore, the IRS has the power to collect its debt almost immediately and, most importantly, push other creditors (like the state) out of their way. The statutory lien (and later when a Notice of Federal Tax Lien (NFTL) is publicly filed) has a vast amount of law behind it to enforce collection action.

Client Experience: I had a client in Tampa, Florida who owed the IRS $100,000 but did not have a NFTL filed. He passed away suddenly and I learned about the power of the statutory lien. By Law, the IRS is not required to file a Claim to the estate, the Claim is automatic upon the death of the taxpayer.