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1 1 (December 5, 2023)

handle is hein.crs/govenpr0001 and id is 1 raw text is: A WHO holds the lien? The government holds the lien against property of the delinquent taxpayer. 2 WHAT property does the lien attach to? The lien attaches to all property and rights to property, whether real or personal, belonging to the taxpayer, including property acquired after the lien arises. Administrative Levy 26 US.C. 463312 3 WHEN does the lien arise? The lien automatically arises when the taxpayer fails to pay a tax liability after the Internal Revenue Service (IRS) assesses the liability and gives the taxpayer notice and demand for payment. Judicial Foreclosure 26 U.S.C4 7403 WHO brings the action? WHAT can be seized? WHAT review is available for taxpayers? WH AT protections are available for third parties with interests in the seized property? 1

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