Legal Question in Landlord & Tenant Law in Massachusetts
I am a tenant who has recently received a notice of levy that is a summons for me to pay my rent to the IRS rather than my landlord. How does this affect my lease and can I be evicted without notice if the property is seized by the government? I had also been planning to sublet at one point within the next year and wonder if this lien will affect the ability to sublet this apartment. Thank you in advance
2 Answers from Attorneys
It seems your landlord owes money to the IRS and you have been served with a third party execution. As the third party payor, you have certain rights and responsibilities. Generally speaking, the IRS must give Notice of Seizure to the party from which the property is to be taken;))
Generally, speaking the IRS can obtain no greater rights over the property than your landlord had. Accordingly they need to make sure your lease is honored. They can levy against your landlord's right to the rent, but they need to give notice to any lender on the property as well.
If the IRS is seizing the property, they need to give a formal Notice of Seizure to all interested parties including any tenants.
If you have additional questions, please feel free to contact me.