Q: Concerning 28 USC 3001 et seq, after what amount of time is a quitclaim between one family member to another with no
Concerning 28 USC 3001 et seq, after what amount of time is a quitclaim between one family member to another with no cost attached to it not able to be legally reversed or have a 3rd party lien placed against the property by the IRS?
28 USC 3001(b) reverts to 26 USC 6503(a)(1) which contains a 10 year collection period that can be paused upon specific occurrences.
26 USC 6901 also has rules for extension of assessment under specific situations and allows collection of third party transfers form transferrees and transferees of transferrees without consulting the DOJ.
You also should review Internal Revenue Manual 5.1.19 Collecting Process.
If the transfer is considered civil tax fraud there is no statute of limitations. 26 USC 6531(8).
Linda Simmons Campbell agrees with this answer
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