💥Here's why judgment collection is terrifying:Once the IRS gets a federal court judgment, you're no longer dealing with revenue officers following IRM procedures.

The sale requires either full lien satisfaction or discharge procedures under IRC 6325, typically processed through Form 14135 applications.

The key is proper documentation and following IRS procedures exactly.

What are the procedural requirements in Memphis to evict?

Document EverythingUse contracts that outline exact materials, finishes, and change-order procedures.

I agree with @Emily Koelsch, and I also understand sometimes personal situations delay response, but it’s important to follow procedure consistently to protect your position while giving them a fair chance to resolve it. 

You can also call the county clerk briefly to verify procedure; it’s a quick call and ensures nothing falls through the cracks.

I believe all real estate investors should learn the procedural steps of resolving disputes through court in the jurisdictions where their properties are located.

However, Even though the property is in service in 2025, you could still do a cost segregation study in 2026 and make a Section 481(a) adjustment to catch up missed depreciation......Anthony,as a tax professional, I'm confirming what Brian said.You will need to use the procedure he mentioned which involves completing Form 3115, as opposed to filing an amended return for 2025.

There's also continued issues on the part of the Sheriff's office with following procedural requirements leading up to the sales meaning there's often avenues to overturn the sales once they are completed.