When a taxpayer has an unpaid tax liability, the IRS and California tax agencies have the ability to file a Notice of Tax Lien to secure the unpaid tax liability. The filing of a Notice of Tax Lien gives public notice of the unpaid tax liability to third parties and prevents taxpayers from selling many of their assets to third parties without getting permission from the tax agencies. The filing of these notices can adversely affect a taxpayer’s credit rating and in certain cases can destroy a taxpayer’s ability to conduct business. Our firm has extensive experience in effectively representing individuals, shareholders, partners, members, corporations, LLC’s, partnerships, estates and others who may be affected by the filing of a Notice of Tax Lien by the IRS, the FTB, the California State Board of Equalization or the Employment Development Department. In certain situations it may be possible to prevent the filing of a Notice of Tax Lien. In other situations, it may be possible to obtain a withdrawal of a Notice of Tax Lien or to challenge the filing of a Notice of Tax Lien administratively or in court. Our firm advises taxpayers how to deal with potential and existing Notices of Tax Lien filed by the IRS and California tax agencies.
Sometimes the IRS and/or California Tax Agencies will file Tax Lien Notices against third parties in an effort to collect taxes owed by the original taxpayer. This is often done if the IRS or California tax agencies is claiming that the third party is the nominee, alter ego or transferee of the original taxpayer. Our firm is experienced in dealing with these types of situations and advises third parties on how to deal with these types of Notices of Tax Lien.