Can I sell my personal property if I received notice of a tax lien?

Probably. Even though the IRS lien attaches to all property as well as real estate, exceptions known as “super priorities” permit the sale of cars, boats, motorcycles, personal property, and securities if the buyer is unaware of the lien. The seller can keep the sale proceeds, but the IRS can try to levy the proceeds if reachable. However, the savvy taxpayer can use legal strategies to protect the sale proceeds from levy.

With real estate, the lien affects it differently. You may be prevented from selling real estate if the lien has been perfected in the county recorder’s office or register of deeds. The lien must be filed in the county in which the real estate is located, not where you live.

For more information on how to resolve an IRS tax lien, get the free book, How to Get Tax Forgiveness.