Skip to main content
profile image
Selected Works of T. Keith Fogg
Contribution to Book
Obtaining Relief From Federal Tax Lien
Effectively Representing Your Client Before the IRS, 6th edition (2015)
  • T. Keith Fogg
  • Frank Agostino
Link
Abstract

The Supreme Court has said that Congress could not have chosen broader language than it did when setting out the scope of the federal tax lien. This chapter discusses the scope of the lien as well as how the federal tax lien is created, the priority issues present when the federal tax lien competes with other liens, and how to remove the lien.

Keywords
  • federal tax lien. representing taxpayers
Disciplines
Publication Date
2015
Editor
Keith Fogg, Editor-in-Chief
Publisher
American Bar Association Section of Taxation
Citation Information
T. Keith Fogg and Frank Agostino. "Obtaining Relief From Federal Tax Lien" 6thEffectively Representing Your Client Before the IRS, 6th edition (2015)
Available at: http://works.bepress.com/t_keith_fogg/31/