Escrow & Title

A Washington buyer purchases a property and later discovers that the prior owner had an unpaid IRS tax lien that wasn't paid at closing. The buyer's title insurance policy will:

ANot cover federal tax liens because they are government encumbrances
BCover the buyer's loss if the lien was a defect existing before the policy date✓ Correct
COnly cover state tax liens, not federal IRS liens
DRequire the buyer to sue the IRS directly

Explanation

An owner's title insurance policy covers losses from title defects existing at or before the policy date, including federal tax liens (IRS liens) that were not discovered during the title search or were not properly paid off at closing.

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