Dave... The IRS must list the senior lien holders to the public. The Federal Tax Lien sale will extinguish any junior lien holder. In this particular case the only creditor listed is the IRS. The form that the IRS issues would have listed both senior and junior lien in addition to the Federal Tax liens. In fact the IRS is required to notify both junior and senior creditors. In this particular case there are none. How a Federal Tax Lien competes with various forms of creditor filings (UCC-1; Judgements;Liens etc) depends upon the property in question. I taught Federal Tax law for years while employed by the IRS and it is a difficult subject to understand. In this case (Delorean; Bentley; etc) the winner of the auction will be receiving a certificate of sale that can be used to secure a clean title upon registration of the vehicle. Roy 0893 In a message dated 11/23/2005 10:53:50 A.M. Eastern Standard Time, jtrealty@xxxxxxxxxxxxx writes: When you buy a car at an auction like this it is up to the bidder to know (or assume) any liens or encumberances that may or may not be on the title of these cars. The only thing the IRS can say is that THEY (the IRS) no longer have any claim on the title. As many of you may know the IRS can come before any other claims like a bank so if you bid on any of these cars be warned that before you will be able to title and register any of these cars you may have to satisfy a loan or a lien. If you do not you may find that the car will be repossesed by a bank. David Teitelbaum vin 10757 [Non-text portions of this message have been removed] To address comments privately to the moderating team, please address: moderators@xxxxxxxxxxx For more info on the list, tech articles, cars for sale see www.dmcnews.com To search the archives or view files, log in at http://groups.yahoo.com/group/dmcnews Yahoo! Groups Links <*> To visit your group on the web, go to: http://groups.yahoo.com/group/dmcnews/ <*> To unsubscribe from this group, send an email to: dmcnews-unsubscribe@xxxxxxxxxxxxxxx <*> Your use of Yahoo! Groups is subject to: http://docs.yahoo.com/info/terms/