IRS tax liens on real estate can follow the property when it is sold.
A buyer learned this lesson the hard way after purchasing realty in a foreclosure sale.
Four years earlier, the Service had recorded its notice of tax lien on the property after the former owner fell behind on her income taxes.
According to a federal court, IRS can enforce its lien against the new owner.
Shirehampton Drive Trust, D.C., Nev.