The IRS can rule that its lien will be secondary to another lien, such as that of a lending institution, if it determines that taking a subordinate position will ultimately help with the collection of the tax debt. [anything to get the booty]
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1 Comments in Response to IRS offers to help people sell their homes
Two great books to read to prevent this from happening to you. "the federal zone" and "cracking the code" found at losthorizons.com