Tax Lien Notice Invalidity Because It Is Not Signed
Seeking for tax lien relief, some taxpayers and their representatives present false legal arguments such as the notice of federal tax lien is invalid because the Secretary of the Treasury did not sign it or, because it was filled by someone without delegated authority.The IRS rejects this contention and offer legal explanations regarding the form and the content of the notice of federal tax lien.The form and the content of the notice of federal tax lien is controlled by the federal law. However, some taxpayers argue that a notice of federal tax lien that does not comply in form or content with a state or local law is invalid. The IRS considers this claim to be contentious.These frivolous arguments and similar claims are generally rejected in court. To inform taxpayers about frivolous positions they may take against paying taxes, the IRS displays relevant case law.