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

ID:
UILC:
CCA_2014090309131414
6321.00-00
[Third Party Communication:
Date of Communication: Month DD, YYYY]
Number: 201439003
Release Date: 9/26/2014
From:
Sent: Wednesday, September 03, 2014 9:13:14 AM
To:
Cc:
Bcc:
Subject: RE: Lien referral
The guidance (SBSE-05-0913-0077) would apply with respect to the ½ interest conveyed prior to assessment. As to that portion, the taxpayer has no property interest for the tax lien to attach.