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IRS liens and Michigan Non-Judicial Mortgage Foreclosures

There are a few steps that must be followed to extinguish an IRS lien recorded at least 30 days before the sheriff’s sale.

To extinguish an IRS lien recorded at least 30 days before the sheriff’s sale you must:

1. Give the IRS notice no less than 25 days prior to the sheriff’s sale.

The notice must provide:

  • the name and address of the person submitting the notice;
  • a copy of each notice of federal tax lien on the property;
  • a legal description and street address of the property and, if available, a copy of the abstract of title;
  • the date, time, place, and terms of the proposed sale;
  • the approximate amount of the principal obligation, including interest, secured by the mortgage and a description of other expenses (e.g., legal expenses, selling costs) that may be charged against the sale proceeds.

2. Serve the notice by Certified Mail to the Lien Enforcement office of your state. For Michigan, the address is:

Internal Revenue Service

985 Michigan Ave., 10th Floor

Detroit, MI 48226

Categories: Tax Law

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