Contents
Agistors Liens
Child Support Liens
Colorado Housing and Financing Authority
Federal/State Tax Liens
General Lien Questions
Harvesters Liens
Hospital Liens
Mechanics Liens
Orders of Restitution
Redaction of Tax Identification Numbers
Searching Records
Spurious/Fraudulent Liens
Stud Service Liens

 

Federal / State Tax Liens

Q1. What is a federal tax lien?

A1.  A federal tax lien is a lien filed by the Internal Revenue Service against the real or personal property of a person, trust, business or estate to secure payment of unpaid federal income taxes.

 

Q2. Can a federal tax lien be filed or recorded in an office other than the Secretary of State?

A2.  Yes. Notices of liens against real property for obligations payable to the United States and certificates and notices affecting such liens shall be recorded in the office of the county clerk and recorder of the county where the real property is situated. For more information, see section 38-25-102, C.R.S.

 

Q3. What type of federal tax liens are filed with the Secretary of State?

A3.  A federal tax lien is filed in the office of the Secretary of State if the lien affects the personal property, whether tangible or intangible, of any of the following:

• a corporation, partnership, or limited liability company with a chief executive office in Colorado;
• a trust;
• the estate of a decedent; or
• an individual whose principal residence is in Colorado.

For more information, see section 38-25-102, C.R.S.

 

Q4. Where can I find more information on federal tax liens?

A4.  For more information on federal tax liens in Colorado, see the Uniform Federal Lien Registration Act, sections 38-25-101 through 38-25-107 of the Colorado Revised Statutes. For information on federal tax liens in general, contact the Internal Revenue Service.

 

Q5. Are Colorado state tax liens filed with the Secretary of State?

A5.  No. Colorado state tax liens are filed with the Colorado Department of Revenue. For more information on state tax liens, contact the Department of Revenue.