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.
- federal tax lien. representing taxpayers
Available at: http://works.bepress.com/t_keith_fogg/31/