Federal tax liens when recorded are liens against all the real property owned by the delinquent taxpayer at the time of the recording but is not a lien against future property acquired by the delinquent taxpayer.

Question

Quizplus · Accepted Answer

Federal tax liens attach to all property and rights to property, including future property acquired by the delinquent taxpayer, until the debt is satisfied or the lien becomes unenforceable.

Federal Tax Liens When Recorded Are Liens Against All the Real