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UCC filing where the secured party is the IRS

April 14, 2022 Compliance Corner, Legal and Compliance Comments Off on UCC filing where the secured party is the IRS

If the IRS wants to file a statewide tax lien against a taxpayer’s personal property, the document evidencing the lien will be filed with the secretary of state’s office. Most states (if not all) index the IRS liens along with the UCC-1 financing statement liens. Although the tax lien is …

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Cresa is the world’s most trusted occupier-centric commercial real estate firm. We strategize for the best possible results for occupiers everywhere. We think beyond space. Partner without conflict. And apply our integrated expertise to make your business better.

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Our mission.
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