Federal Tax Liens-A Certificate of Discharge is Construed Narrowly.


To facilitate the sale of property encumbered by a federal tax lien, the Internal Revenue Code provides that the IRS can issue a certificate of discharge in specific circumstances. This post discusses a recent First Circuit that makes clear that a certificate of discharge is to be construed narrowly and does not alter the government’s lien priority on other property rights.

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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© James R. Malone, Jr., MALONE LLC | Attorney Advertising

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