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Shelf Project: National Tax Lien Registry
Tax Notes (2008)
  • T. Keith Fogg

The current system for filing a notice of federal tax lien came into existence before the electronic age. It relies on myriad state laws and the filing of notices in localities more than 4,100 in all. The current system hurts both the IRS and taxpayers by requiring multiple filings and, thus, multiple removals when the underlying obligation is paid or discharged. With increasing complexity comes increasing costs and errors for the IRS, taxpayers, and taxpayers' creditors. A single Web-based system would be cheaper and more efficient. That possibility drives this recommendation.

  • system for filing notice of tax lien,
  • federal tax lien registry,
  • recommendation
Publication Date
August 25, 2008
Citation Information
T. Keith Fogg. "Shelf Project: National Tax Lien Registry" Tax Notes Vol. 120 (2008)
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