Which lien results from unpaid federal taxes?

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Multiple Choice

Which lien results from unpaid federal taxes?

Explanation:
Unpaid federal taxes create a claim by the IRS on a taxpayer’s property, known as a Notice of Federal Tax Lien. This lien attaches to all property and rights to property, including real estate, and serves as a public record that the government has a priority claim to collect the tax debt. This is distinct from other liens: a municipality’s property tax lien arises from local property taxes, a special assessment lien comes from local improvements assessed to the property, and a mortgage lien is the lender’s security interest created when a loan is made. So the lien that results from unpaid federal taxes is the federal tax lien filed by the IRS.

Unpaid federal taxes create a claim by the IRS on a taxpayer’s property, known as a Notice of Federal Tax Lien. This lien attaches to all property and rights to property, including real estate, and serves as a public record that the government has a priority claim to collect the tax debt. This is distinct from other liens: a municipality’s property tax lien arises from local property taxes, a special assessment lien comes from local improvements assessed to the property, and a mortgage lien is the lender’s security interest created when a loan is made. So the lien that results from unpaid federal taxes is the federal tax lien filed by the IRS.

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