How do you quiet title to an IRS Notice of Federal Tax Lien?
Often, when trying to quiet title to Georgia property, you will encounter an IRS Notice of Federal Tax Lien. Determining how to serve the Internal Revenue Service (IRS) with a quiet title action can be difficult if you don’t know where to look.
If your quiet title action is filed in federal court, then follow Federal Rule of Civil Procedure Rule 4(i)(1). “Service must be made upon the United States by delivering a copy of the summons and the complaint to the U.S. Attorney for the district in which the action is brought, or to an Assistant United States Attorney or designated employee, and by sending a copy of the summons and the complaint by registered or certified mail to the Attorney General of the United States in Washington, D.C. Fed. R. Civ. P. 4(i)(1).” See Internal Revenue Manual 126.96.36.199 (08-01-2010).
If your quiet title action is filed in state court, then 28 U.S.C. 2410 governs the procedure, but it is essentially the same as Federal Rule of Civil Procedure Rule 4(i)(1).