Ago

QUESTIONS: 1. Does the levy upon the sale of personal property by the Internal Revenue Service extend to all liens for taxes? 2. Does the publication of notice of sale in the newspaper on the recording of a federal lien in the office of the clerk of the circuit court constitute sufficient notice to other taxing authorities requiring us to come forward at the time of sale to protect our lien?

SUMMARY: The relative priority ranking of competing Internal Revenue Service liens and county tax liens determines whether the enforcement of one lien extinguishes the other. Priority of competing…