Who's Liable for IRS Tax Lien Complex Situation
Thanks in advance for the help!
John has 5 properties. John has a $100,000 IRS Tax Lien. Buyer 1 buys one of John's property through a tax foreclosure sale, no notice is given to IRS of sale and it is in a non-judicial foreclosure state. Buyer 1 has 10 other properties. Buyer 2 buys another property John owned a year later, same circumstance of sale. Buyer 2 has only 1 property. Buyer 1 and Buyer 2 did not send notice to IRS after buying. John still has 3 properties.
Who is liable for IRS Lien?
Does John owe the IRS $10,000 anymore?
If Buyer 1 is liable for the tax lien does it attach to all 10 of his properties. So if tried to sell another property of his he wouldn't be able to without curing the defect?
I'm interested in learning how IRS Tax liens flow when not cured correctly through closing. So I could add that Buyer 1 sold foreclosure property that John owned through a quitclaim deed. Maybe the grantee of the quitclaim would be liable.