Daily Tax Tip Spotify Podcast and/or WordPress Blog Post and an IRS Lien Has Priority over Homeowner’s Association Lien

Don Fitch CPA Tax Tip and www.Paylesstax.com
IRS Lien Has Priority over Homeowner's Association Lien
IRS Lien Has Priority over Homeowner’s Association Lien

This Daily Tax Tip Spotify Podcast and/or WordPress Blog Post discusses when an IRS Lien Has Priority over a Homeowner’s Association Lien.

US Ninth Circuit Court of Appeals
US Ninth Circuit Court of Appeals

In Shirehampton Drive Trust v. Department of Treasury, 2020 PTC 347 (9th Circuit 2020), the Ninth Circuit affirmed a district court and held that IRS tax liens placed on a delinquent taxpayer’s condominium have priority over a homeowner’s association (HOA) lien because the HOA lien was not perfected at the time that the IRS recorded its notice of tax liens.

The court rejected the HOA’s assertion that its lien became choate as soon as the taxpayer failed to make an on-time payment because, the court noted, the relevant date for choateness purposes is the date of the first administrative step and the HOA took no administrative step to establish the lien until after the IRS recorded its notice of tax liens.

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Thank You for your Business. Don Fitch, CPA
Thank You for your Business. Don Fitch, CPA

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IRS Lien Has Priority over Homeowner's Association Lien
IRS Lien Has Priority over Homeowner’s Association Lien
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TB 11/03/2020 408-239

Published by Don Fitch, CPA

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