Daily Tax Report ®

Case: Expired Lien Does Not Create Case or Controversy in Attempt to Remove From Property (W.D. Pa.) (IRC §6532)

Feb. 14, 2020, 5:00 AM

Federal district court lacks jurisdiction to hear case attempting to remove federal tax lien after the lien expired due to IRS inaction, a district court held. In 2005, the IRS filed a lien against Taxpayer’s property. On the same day, a state court entered judgment in favor of the government. However, mostly due to a clerical order, the IRS never acted upon the lien and it expired after 10 years under tax code Section 6532 and is now unenforceable. Taxpayer brought suit to remove the lien from his property. The court dismissed for lack of jurisdiction and remanded to...

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