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26 U.S. Code 7403 - Action to enforce lien or to subject
A civil action to be filed in a district court of the United States to enforce the lien of the United States under this title with respect to such tax or
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PRIORITY OF FEDERAL TAX LIEN
May 29, 2009 State and local tax liens cannot achieve priority over the Federal tax lien by being characterized under state law as judgments. United States v
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426.690 Procedure in action to enforce lien where other
The plaintiff in an action to enforce a lien on real property shall state in his petition the liens, if any, which are held thereon by others, and make the
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