Escrow & Title

An IRS tax lien on a Nebraska property is:

AA voluntary lien filed by the property owner
BA general lien that attaches to all property owned by the taxpayer and takes high priority✓ Correct
CLimited to only the property used to generate the unpaid tax
DJunior to all mortgage liens regardless of filing date

Explanation

An IRS federal tax lien is a general lien that attaches to all real and personal property owned by the delinquent taxpayer. Federal tax liens can have high priority and complicate real estate closings.

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