Lien for Taxes (Lien Right v. No Lien Right)

ID:
Office:
UILC:
CCA_2010072616072938
6321.00-00
Number: 201034019
Release Date: 8/27/2010
From: ---
Sent: Monday, July 26, 2010 4:07:31 PM
To: ---
Cc: ---
Subject: RE: Request for Advice -- ( ---) Federal Tax Lien (“FTL”) pursuant to 26
U.S.C. § 6321
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The right of joint possession of property occupied as a principal matrimonial residence under N.J.S.A. § 3B:28-3 is property or a right to property to which a federal tax lien attaches under I.R.C. section 6321.
We find the facts of In re Rosa, 261 B.R. 136 (D.N.J. 2001), to be instructive. ---
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---Please do not hesitate to contact me if you have additional questions.
Sincerely,
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