

An erroneously-released federal tax lien can be reinstated, and the lien can reattach to a debtor’s pre-petition property, even in the wake of a bankruptcy discharge.Ĭase cite. If you need assistance with a similar matter, please call me at 31 or email me at Also, don’t forget that you can follow me on Twitter or on LinkedIn, or you can subscribe to posts via RSS or email as noted on my home page. I represent parties involved in real estate and loan-related disputes.

Lender And IRS Battle Over Rental Income.Subsequent Federal And State Income Tax Liens: Priority And Redemption.Reinstated Federal Tax Liens On Property Owned Pre-Bankruptcy.I’ve written about tax liens on several occasions.

Who enforces the lien arising out of a restitution order? Federal law empowers the United States Attorney’s Office to do so. The Court further stated that “while there is certain property that is exempt, the statutory language applies broadly and is intended to reach every interest in property that a taxpayer might have.” Thus, a restitution order permits the government to "step into the defendant's shoes" and acquire his or her rights to property. Why is a criminal case the subject of a post on Indiana Commercial Foreclosure Law? Because the Court’s opinion reminds us that a "restitution order is a lien in favor of the government on 'all property and rights to property' of the defendant and is treated as if it were a tax lien." United States v. 2022) dealt with a criminal conviction and resulting order to pay restitution.
