[rushpat]

Well, the UCC office is the one who has the actual lien on record. The notice of lien is filed in the county where the property is located. I believe that the lien office is part of the SoS in most states. My state has moved that UCC part over to the Clerk of the Superior Court.



I'm not entirely sure why the IRS/state tax agencies don't just file a UCC-1 form with the UCC office. Perhaps they need some supporting documentation like a signed security agreement or maybe a proof of court judgment to do it without getting caught.



I've done a bit of web searching and found that thenotice of levy can be on file in the county recorder's office as well. I'm not sure if it is as mandatory as having a notice of lien on the county recorder's file. Also, I've read that a true Notice of Levy is accompanied by a Writ of Execution, which comes from a judgment.



What I can't figure out is:



1) Why doesn't the tax agency just go get a summary judgment for these liens and levies which could prevent someone from having them removed from the record?



2) Like a notice of lien and true lien, would a real levy have to be filed in the state where the target lives? Would simple court search for the judgment and Writ of Execution be sufficient in one's current state, or would it have to be done in the state where the tax agency is located (California, in the FTB's case)?



3) What is the simplest way of doing a court records search? In the case of a lien search, it is the UCC-11 form. After that, you get a signed document stating that there is no lien on file against this alleged debtor, which you can then use to get the notice of lien removed from the county recorder's office. What is the equivalent for a levy? Some sort of affidavit from the court clerk's office that there is no judgment on file, or Writ of Execution against this victim? If the notice is on file in the county recorder's office, then this could be used to remove it. However, the UCC-3 is used for lien removal. What would be the equivalent for levy notice removal?



Also, all this paperwork could be used on a bank or employer to stop them from honoring it if it looks official enough. The problem is to convince them that the tax agency isn't all powerful and don't have the force of law due to their scary-sounding letters. Most people still don't know about the limited nature of the IRS/FTB powers. The trick is to get them to realize that the tax agency is bluffing and that the required steps haven't been taken and that they need to get proof of judgment before they can comply with the notice of levy, else they will face legal penalties.



That's what I'm striving for. Like I said before, I'm not in a position to need this now, but it would be good to know it and it could possibly help those that are.