Legal Question in Credit and Debt Law in Massachusetts

: Real Estate and the IRS

The IRS or any othe creditor can force a partition sale to recoup its debt.

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Re: Real Estate and the IRS

If there is a valid IRS lien on a parcel of real property, the IRS can levy upon such property to satisfy the lien. Generally speaking, the IRS will only levy after 3 requirements have been met: 1) the IRS assessed the tax and sent a "Notice and Demand for Payment", 2) you neglected and refused to pay the tax and 3) the IRS has sent a "Final Notice of Intent to Levy" and a "Notice of Rights to a Hearing" at least 30 days prior to levy. Further, pursuant to IRS Compliance & Enforcement Regulations , any interest the delinquent taxpayer has in property may be levied upon, including jointly owned or community property.