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All archived webinars are merely for educational and viewing purposes ONLY. NO CLE CREDIT will be given for watching the archived webinar.

Categories: Financial/Economic

The Federal Tax Lien - What is It?

TASA ID: 3935

On Thursday, April 12, 2012, at 2 p.m. ET, The TASA Group, Inc., in conjunction with tax expert Robert Shoreman, presented a free, one-hour, interactive webinar, The Federal Tax Lien - What Is It, for all legal professionals.

During this program, the presenter discussed:
  • How, when, and why the Federal Tax Lien arises
  • The purpose of the publicly recorded Notice of Federal Tax Lien (NFTL)
  • The place of filing of the NFTL, including jurisdictions and national registries
  • The broad scope of the government’s lien
  • The participant's need to know and the NFTL’s impact on other matters
  • The statutory authority
  • Right, title, and interest in real property
  • Right, title, and interest in personal property including titled and untitled assets
  • Rights to property (tangible and intangible)
  • Lien priorities
  • Statutory ‘super-priority’ recorded and unrecorded liens
  • The concept of ‘joint and several liabilities’ for married taxpayers
  • After-acquired assets


About the Expert

Robert Shoreman was a Revenue Officer Advisor/Reviewer, GS-12, in the IRS Advisory Group at Jacksonville, Florida, until his retirement at the end of 2010. He was recognized service-wide for the depth of his knowledge of lien law. He served as the IRS advisor to the Office(s) of the U.S. Attorney for the Northern, Middle, and Southern District(s) of Florida on matters specifically related to the Federal tax lien, and he routinely provided investigative support to the U.S. Department of Justice, Tax Division, in Washington, D.C. Shoreman was commended for assisting the Secretary of the Treasury in perfecting Federal tax liens related to matters on the national stage. He has investigated high profile cases involving internationally recognized foreign dignitaries, nationally prominent personalities, and notorious criminal offenders.

Robert Shoreman is enrolled to practice before the Internal Revenue Service.
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