Escrow & Title

An IRS tax lien filed against a West Virginia property owner affects:

AOnly the property specifically identified in the lien filing
BAll real and personal property owned by the taxpayer at the time of the lien and acquired afterward✓ Correct
COnly commercial properties owned by the taxpayer
DOnly the property's assessed value, not its ability to be sold

Explanation

A federal tax lien attaches to all property and rights to property of the taxpayer, including real property. All real estate owned by the taxpayer is encumbered by the lien, and it must be resolved to convey clear title.

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