⏰This might be the most dangerous advice in estate planning.Here's what most practitioners miss: 📚While everyone focuses on the 10-year NFTL expiration, the IRS has a nuclear option hiding in plain sight.Under IRC §7401, the IRS can file suit in federal district court before the Collection Statute expires and convert your "temporary" tax problem into a renewable judgment lien lasting 20+ years.The timing game becomes Russian Roulette with a countdown timer.

Quote from @Scott Mac: What problems are you guys having with the Housing Court From a Landlord's point of view?  

I got a letter from the county to attend court.

@Johnathan Trimble you left out the part about the Chiefs.

There are a number of “tests” that have been established by courts, yet each situation is somewhat unique.  

The U.S. housing market will finally turn the corner in 2026, with a double-digit increase in home sales supporting a 4% increase in home prices, according to new predictions from the National Association of Realtors®.NAR Chief Economist Lawrence Yun forecasts sales volume for existing homes will rise 14% next year after three years of stagnation, and sees new-home sales rising 5%.

.: Meta is cutting 600 jobs within its AI Superintelligence Lab, the company’s artificial intelligence division.In an internal memo first obtained by Axios and later confirmed by Scripps News, Meta Chief AI Officer Alexandr Wang said the downsizing is intended to streamline decision-making.

NAR’s Chief Economist said it best — mortgage rates trending toward three-year lows should help unlock more affordability heading into winter.The takeaway: Some buyers paused earlier this fall when rates jumped.

Thats all dependent on what was ordered by the courts . 

Not advertising a deal, just trying to understand what “market” looks like.Hypothetical (but based on a real situation):- Location: Central Los Angeles, Jefferson Park–type area- Asset: Existing 4-unit multifamily on a single parcel- Context: Within walking distance (~0.5 miles) of an E Line / K Line rail station, so it appears to fall into a transit-oriented development (TOD) pocket that should benefit from SB 79 upzoning (higher minimum density / height / FAR if standards are met)- Ownership: Held in a family trust tied to a probate / conservatorship, with a court-supervised mandate to (a) preserve the asset and (b) use it to support an elderly beneficiaryThe family side can realistically contribute **land only**; they don’t have the balance sheet or cash to run a full entitlement + construction process.