I have IRS's Confidential Tax/Lien Levy Book. Here is what it says for the filing of liens:



Please take note where it says 'vessels' are to be filed!!





Place of Filing



(1) IRC 6323(f) provides specific rules with repsect to the place of filing a notice of federal tax lien against both real and personal property. As against real property, a a notice of tax lien is to be filed in the one office designated by the State where the property is physically located. As against personal property, the situs of both tangile or intangible property is the residence of the taxpayer at the time the notice of lien is filed.



A notice of tax lien is therefore to be filed in the one office designated by the State where the taxpeyer resides at the time the notice of lien is filed. Where the State fails to provide an office or designates more than one office, the notice of the lien is to be filed in the office of the clerk of the United States District Court for the judicial district in which the property subject to the lien is situated. Where, however, State law merely conforms to or reenacts Federal law establishing a national filing system, e.g., airplanes, vessels, the State is not considered to have designated more than one office for the filing of the notice of lien which would necessitate the filing of a lien with the United States District Court.



For purposes of filing a notice of tax lien, a taxpayer who resides abroad is deeds to reside in Washington, D.C., Thus a notice of tax lien filed against personal property is to be filed with the Recorder of Deeds for the District of Columbia.





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Now read this:



When I assign partial interest from my indemnity bond I send a letter called 'Letter of Advise' Here's what it says about vessel:





Found and determined that the Ens Legis debtor named inthe enclosed Commerical Security Agreement is a citizen of the United States within the meaning of Section 2 of the Shipping Act 1916 as amended.



Found and determined that the Ens Legis Debtor named in the enclosed Commerical Security Agreement is a documented vessel of the United States for the purpose of Foreign trade, Coasting trade or Home traffic due to the registered and recorded Certificate of Birth.