I studied and determined that generally a mechanics’ lien against a client’s property (or corporation) is given priority even over a FTL properly filed in the applicable County. I realize state law might have an effect. But still, if you are a general contractor, you have to have your mechanic’s lien protected. Am I right?
Brett, the IRS NFTL is just like any other lien, so if the mechanics lien is legitimate and recorded first then, unless there is some state or local rule that says otherwise, it would take priority over the IRS lien.