Sir Paul McCartney’s immortal words (assisted by the immortal John Lennon) from 1966 ring out again in Harry G. Zavisch, III and Estate of Eddy M. Zavisch, Deceased, Harry G. Zavisch, III, Surviving Spouse, Docket No. 14576-22L, filed 6/27/23.

Harry Z’s trusty attorneys move for vacation of the toss of their petition, claiming first that Harry  Z never got the NFTL. Doesn’t matter, says STJ Adam B. (“Sport”) Landy; NFTL properly mailed to last known address by certified mail within five (count ’em, five) days of filing.

Next, NFTL was filed in a county where neither Harry Z nor the late Eddy owned any property.

“…petitioners argue that the NFTL was filed in Bexar County, Texas, in a county they did not own property, and for this additional reason, the… NFTL was not properly filed. The Commissioner may file a lien against ‘all property and rights to property, whether real or personal” of any person liable for taxes upon demand for payment and failure to pay. See § 6321.  The lien arises automatically on the date of assessment and continues until the tax liability is satisfied or becomes unenforceable by reason of lapse of time. § 6322.. Section 6321 ‘is broad and reveals on its face that Congress meant to reach every interest in property that a taxpayer might have. The purpose of filing the notice of the tax lien, originating under section 6321, is simply to protect the Commissioner’s interest in a taxpayers’ property against the claims of a purchaser, holder of a security interest, mechanic’s lienor, or judgment lien creditor. §6323(a).

“The NFTL filed by the Commissioner is valid and properly attached to all property and rights to property, whether real or personal, tangible or intangible, belonging to petitioners. Therefore, the … NFTL properly protected the Commissioner’s interest in petitioners’ personal property and future acquired property even though petitioners allegedly owned no real property in Bexar County, Texas, the county in which the Commissioner filed the NFTL.” Order, at p. 2. (Citations omitted).

Note that IRS maybe gets no benefit from the recording statutes as to real property if they don’t file NFTLs in the counties where Harry Z and the late Eddy do own real property. But that goes to priority of lien, not existence of lien. As for personal property, check your local laws; YMMV.