LIENS: Are They for Subtitle A Income or Subtitle B Estate Taxes?
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Right click here for IRS Due Process Hearing Worksheet showing lawful enforcement authority of IRS under Subtitles A and B

Here are documents that were received by Eddie Kahn from a friend regarding notices of lien that are recorded in the county recorders office against him by the IRS.  However, in reading through the Individual Master File (IMF) Privacy Act Transcript, it seems to us that the "1040 tax" identified on the notice of lien is in reality recorded in the IRS computer system as an inheritance tax under Subtitle B of the Internal Revenue Code.  The transcript code 582 on the individual master file identifies that code as representing a regular lien.  However, the 582 code on the IMF privacy transcript is more explicit as to the tax they are trying to collect.  It appears they are looking at my friend as the Executor of an estate.  The estate owes an inheritance tax and the Executor is the one made liable for the tax.  My friend has informed me that he is not an Executor of any estate.  All  the notice of liens that we have reviewed are written in the same manner.  

If you want to know how to get a copy of your Individual Master File (IMF) to see if the IRS has instigated this kind of fraud on you, we refer you to section 8.4.5 of our Great IRS Hoax book.

Copyright Chris Hansen

By: Chris Hansen
Last revision: July 11, 2002 09:28 AM
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