Escrow & Title

A Kentucky buyer wants to purchase a property that has an IRS tax lien. For the buyer to receive clear title, the IRS lien must be:

ASubordinated to the buyer's mortgage
BReleased or discharged, typically by paying it off from the sale proceeds✓ Correct
CLeft on the title if it is less than $10,000
DTransferred to the seller's next purchase

Explanation

An IRS tax lien attaches to all property of the taxpayer and must be released before clear title can pass. It is typically paid off from closing proceeds and the IRS issues a Certificate of Release.

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