Therefore, the IRS has the power to collect its debt almost immediately and, most importantly, push other creditors (like the state) out of their way. The statutory lien (and later when a Notice of Federal Tax Lien (NFTL) is publicly filed) has a vast amount of law behind it to enforce collection action.

Client Experience: I had a client in Tampa, Florida who owed the IRS $100,000 but did not have a NFTL filed. He passed away suddenly and I learned about the power of the statutory lien. By Law, the IRS is not required to file a Claim to the estate, the Claim is automatic upon the death of the taxpayer.

IRS Liens. IRS Levy. Tax Consultant. Offer in Compromise Tax Help