IRS Debts Tax Procedure

IRS Benefits from the Texas Homestead Exemption

In United States. v. Cobos, No. 3:13-CV-4924-L (N.D. Tex. 2017), the court addressed whether a third party who files a lien notice against a taxpayer before the IRS files its lien notice has a superior claim to the taxpayer’s home. The case highlights how the Texas homestead exemption can benefit the IRS to the detriment […]