Priority of Tax Lien

A federal tax lien for nonpayment of taxes has priority over most other liens. However, a federal tax lien is not valid against any purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor until the tax lien has been properly recorded. Certain “superpriorities” (e.g., on securities, automobiles) may be superior to a tax lien.

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