Escrow & Title

A Minnesota property has an IRS tax lien recorded against the seller. How does this affect the closing?

AThe sale cannot proceed under any circumstances
BThe lien must be paid or discharged before closing can transfer clear title✓ Correct
CThe buyer's title insurance automatically covers IRS liens
DThe IRS lien transfers to the seller's next property

Explanation

An IRS tax lien must be satisfied before clear title can be conveyed. At a Minnesota closing, the title company will typically require that the IRS lien be paid from sale proceeds, or that the IRS provide a discharge or release.

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