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Home / Opinion Digests / IRS’s release of lien makes its debt unsecured (access required)

IRS’s release of lien makes its debt unsecured (access required)

Where the Internal Revenue Service voluntarily released a lien after receiving notice of the debtor's discharge, and the trustee later sold the debtor's real property for the benefit of creditors, no tax lien existed on the date of the closing of the sale of the real property, and no lien attached to the proceeds of ...