If you own a tax certificate from ANY state, does the IRS and/or Bankruptcy Court have Juristiction and/or precedence over a Tax certificate ???

I would appreciate any advice in this area. Please copy any responses to my personal email address:

vlidaz@san.rr.com.

Vincent L. Diaz

Each State has different statutes on tax liens and tax certificates and they are almost never the same. A tax lien is Not the same thing as a Tax certificate for one thing.

Order of precedence is generally according to file date. IRS liens may be attached to real or personal property and can often be released to the individual and real estate cleared. What a bankruptcy does depends on what type. Personal or entity, and which type within that group. Some will allow for reorganization and others it removes the burden at the cost of credit worthiness but you do not generally get to keep the property when real estate is involved.

Your question is a bit broad.. like how do you build a clock.