Can the IRS attach a lien to ground lease improvements?

Answer The IRS treats improvements upon ground lease property like any other security or real estate holding. The IRS can seize or attach tax liens to such improvements, subject to rules of subordination ... Read More »

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Is a formal transfer required for ground lease improvements?

Execution of a ground lease implies permission to make improvements upon the land, including buildings, access roads and landscaping. A formal ground lease agreement should be in place to protect b... Read More »

How to Attach a Lien in Kentucky?

There are a variety of liens in Kentucky, including an architect lien, child support lien and a mechanic's lien. A mechanic's lien, the most common type, is used when a person fails to pay someone ... Read More »

How to Attach Ground Effects?

Ground effects, common among car racing enthusiasts, are auto body parts you can add to the exterior body of your car. Also known as side skirts, ground effects make your car appear lower to the gr... Read More »

Can the IRS levy on buildings affixed to a ground lease?

The IRS can only put a levy on property that is owned by the person who is delinquent in paying taxes. If a structure is on leased land but is owned by a delinquent taxpayer, then the IRS can put a... Read More »