Quoted from Ausse
How exactly would there be a fine, per your first paragraph, if no crime were committed? Upon what would they base their lien on "homesteaded property?" In "recording states", an IRS lien does not stand before a properly recorded mortgage. The mortgage would have to be paid prior to the taxes. Do you understand under which circumstances crimes are committed? Also, I don't believe that the IRS can have a local SWAT team kick down your door to serve a warrant. The IRS has their own Criminal Division.
Ausse, you are not correct regarding "recoding states" and an IRS lien. An IRS lien CAN supercede a first lien position mortgage, as does a lien placed by a State Attorney General's office, for unpaid Real Estate taxes. If you don't believe it, explain why (1) A mortgage lender will make certain by way of a Mortgagee policy on ALL funded loans, that NO IRS liens are present on a property previous to funding a loan for a either a buyer or a person refinancing an existing Homesteaded property.
A mortgage DOES NOT have to be paid prior to the taxes being paid, and in fact, the IRS, and the County Sheriff hold auctions on the courthouse steps for enforcing judgements. Buyers are almosty always the insured mortgagee, if a lien is placed and an auction held for a property secured by a deed of trust previous to a lien judgment being enforced, and the house sold. They buy the property by paying the taxes due, and turn it over to the Real Estate section for a short sale on the balance due of the mortgage.
And if you don't believe the IRS can have a local SWAT team do that, then you don't live in Hays County, San Marcos Texas, where the incident occurred during this year.
Yes, I am aware that the IRS has their own criminal division, as I am an aquaintance of two CID employees. However, that does not change the fact that an interdepartmental agreement can be made with a local sherrif office for assistance on serving a warrant. Because it happened in Hays County Texas. I know, because a lot of us in Hays County have have been joking about the IRS using a SWAT team to serve a warrant on an accountant, as it seems to be a little bit of overkill.
Anyway, an IRS lien or a local tax authority supercedes a mortgagee's deed of trust in Texas. And we in Texas record our deeds of trust.