A Statutory Primer: The Federal Tax Lien Act

Authors

• Robert Laurence, University of Arkansas School of Law

Keywords

Federal tax liens, Creditor priorities, IRS enforcement, Tax collection, Secured transactions

Abstract

This article offers a practical guide to the Federal Tax Lien Act, focusing on its operation, priority rules, and impact on competing creditors. The author explains the attachment and perfection of federal tax liens and their interaction with state law interests. Emphasizing common pitfalls, the article assists practitioners in navigating lien disputes involving the federal government. The article concludes that careful statutory analysis is essential to protecting client interests when federal tax liens are implicated.

Recommended Citation

Robert Laurence , A Statutory Primer: The Federal Tax Lien Act, 1983 Ark. L. Notes