This looks like a good program to deal with challenging IRS liens.
I have not investigated it thoroughly.
Paul Hansen 5-12-2013
UNIFORM FEDERAL LIEN REGISTRATION ACT
Is the Uniform Federal Lien Registration Act the Achilles heel of the IRS?
In the long and continuous fight against the IRS, Ken Hunter has used a variety of issues. Some of these issues worked and some didn’t work so well. However, these issues were all valid and had to be raised.
Now, Ken Hunter is using the Uniform Federal Lien Registration Act (UFLRA). This act has been adopted by every state in the Union and can usually be found in the Government Law section of Civil Procedures.
This act enforces 26 U.S.C. § 6065 which requires verification (sworn to under penalty of perjury) of returns, declarations, statements or any other document required to be made under any provision of the internal revenue laws.
Notices of liens upon real property or obligations payable to the United States and certificates and notices affecting the liens must be filed in a specified office where the real property is located.
This completely shoots down the scam that real property liens had to be filed in Washington, D.C.
Certification by the United States Secretary of the Treasury or his delegate of notices of liens, certificates, or other notices affecting federal liens entitles them to be filed and no other attestation, certification, or acknowledgement is necessary. (UFLRA -3)
In other words, the notice of federal tax lien must HAVE A CERTIFICATION AND THEN NO OTHER CERTIFICATION IS NECESSARY. Without this certification the notice of federal tax lien is not entitled to be filed for record. When this argument was first used, by Ken, it was used against the IRS and not against the County Recorders or the Registrars of Deeds.
The duties of the filing officer are stated in the UFLRA – 4 as:
1. If he is presented with a notice of federal lien, a refiling of a notice of federal lien, or a notice of revocation of any certificate……
2. …….. he must cause the notice to be marked, held and indexed in accordance with U.C.C. 9-403 (4) as if the notice were a financing statement……. (b) he must endorse thereon his identification and the date and the time of receipt and forthwith file it…… showing the name and address of the person named in the notice, the date and time of receipt, THE TITLE AND ADDRESS OF THE OFFICIAL OR ENTITY CERTIFYING THE LIEN, and the……..
In other words, if the notice of federal lien is not certified then the lien MUST be certified, or the notice is not entitled to be filed for record. The filing officer MUST make a list showing the name, title and address of the IRS official that certifies the lien. Ask yourself a question – if the filing officer (Registrar of Deeds, County Recorder, etc.) never sees the lien, how can they formulate such a list? Well, they can’t, and this is where the rub comes in.
Ken started this attack on the County questioning the county filing officer. The officer responded and stated that the law had been complied with. Another letter followed, asking for a copy of that list showing the name and authorization of the IRS official that certified the lien. There was no certification on the notice of federal lien so we were aiming directly at the lien and not the notice. A lawyer for the Secretary of State (State of Oregon) responded and gave us the Oregon code for removal of liens. Ken countered and simply asked for a copy of that list and the lawyer went “bonkers”.
Following this, we filed a notice of intent to sue for the list. What followed is still amazing.
Out of the Pacific Northwest District, the Chief-Special Procedures of the IRS, mailed a letter, along with a copy of a Withdrawal of Filed Notice of Federal Tax Lien! This withdrawal had been filed with the Secretary of State and the County filing officer.
We’ve never seen the IRS respond in this manner. They will usually “terminate” the notice as opposed to a withdrawal of it.
We can only assume that our intent to sue for the list would have exposed that there were no list(s) and that the notices of federal tax liens had been filed in violation of the UFLRA. This would have left the judge with no recourse but to expunge the records of unlawfully filed notices.
Get your information together, make sure it is accurate and get after these people. DO NOT USE TAX PROTEST JUNK, it won’t work.
Get a copy of the UFLRA for your state, then politely and nicely start requesting a copy of that list. If they balk, use the state disclosure laws and demand a copy.
If you need help contact: firstname.lastname@example.org
Nebraska Lien Registration Requirements are missing?
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