Homeowners/Lexington, SC/IRS Tax Lien

IRS & Federal Tax Lien in Lexington, SC

Homeowners in Lexington, SC with an IRS tax lien can still sell with proper planning. Find IRS offices, tax attorneys, and lien discharge procedures.

Local Lexington resourcesVerified contactsUpdated regularly

Situation overview

An IRS federal tax lien in Lexington, SC attaches to all your property but does not prevent selling. File Form 14135 for lien discharge at least 45 days before closing. In SC, federal tax liens are filed with the county Register of Deeds. The IRS Fresh Start program offers expanded payment options for qualifying taxpayers.

What to do first

An IRS federal tax lien attaches to all your property but does not mean you cannot sell. Lien discharge (Form 14135), subordination, and the Fresh Start program offer paths to clear title. Acting before the 10-year collection statute expires gives you leverage.

Start with

  1. Request a lien discharge (Form 14135) at least 45 days before your planned closing date.
  2. Explore the IRS Fresh Start program — installment agreements up to $50,000 and OIC for qualifying taxpayers.
  3. Consult the Taxpayer Advocate Service (1-877-777-4778) if you are facing financial hardship or timing pressure.

Avoid

  1. Assume an IRS lien prevents selling — lien discharge allows property sales with IRS cooperation.
  2. Ignore the lien and hope the IRS does not enforce it — the 10-year collection period can be suspended.
  3. Try to transfer or hide property to avoid an IRS lien — this can result in criminal penalties.

Step-by-step action plan

A starting path you can follow before committing to any contract or agreement.

  1. Request a transcript from the IRS (1-800-829-1040) to confirm the exact amount owed and assessment dates.
  2. Search the SC Secretary of State or county records to confirm whether a Notice of Federal Tax Lien has been filed.
  3. Contact the IRS Taxpayer Advocate Service (1-877-777-4778) if you are facing financial hardship or need help.

Who to contact in Lexington

IRS Lien and Debt Attorneys

William J. Condon Jr. (serving Lexington County)

Bankruptcy attorney profile listed for Lexington-area representation through Columbia practice, including consumer Chapter 7 and Chapter 13 matters.

Lexington bankruptcy attorney directory

Jane H. Downey (serving Lexington County)

Bankruptcy profile in Lexington attorney listings describing representation for debtors and creditors in Chapters 7, 11, 12, and 13.

Lexington bankruptcy listings

HUD and Homeownership Counseling

Tax, Utility, and Hardship Support

Government Offices and Courts

Lexington County Clerk of Court

Civil, criminal, and family-court filing office led by Clerk Lisa M. Comer for Lexington County.

(803) 785-8212

205 E Main St, Lexington, SC 29072

Monday-Friday 8:00am-5:00pm

Visit website

Lexington County Probate Court

County probate court for estate administration, guardianships, conservatorships, and marriage licenses.

(803) 785-8324

205 E Main St, Lexington, SC 29072

Monday-Friday 8:00am-5:00pm

Visit website

Lexington County Treasurer

Tax collector for real-estate and vehicle taxes, with online and phone payment options for county residents.

(803) 785-8217

212 S Lake Dr, Suite 101, Lexington, SC 29072

Monday-Friday 8:00am-5:00pm

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Lexington County Code Enforcement

County code-enforcement function for zoning and nuisance violations in unincorporated Lexington County.

(803) 785-8121

Monday-Friday 8:00am-5:00pm

Visit website

U.S. Bankruptcy Court, District of South Carolina (Columbia)

Federal bankruptcy court location serving Lexington-area Chapter 7, 11, 12, and 13 filings.

1100 Laurel St, Columbia, SC 29201

Visit website

Free and Low-Cost Legal Aid

South Carolina Legal Services - Columbia Office

Regional legal-aid office handling civil legal intake for eligible Lexington County residents.

(803) 799-9668

2109 Bull St, Columbia, SC 29201

SC Legal Services locations

IRS Tax Lien Real Estate Agents in Lexington

Chamiese Evans — Licensed Realtor

Specializing in helping Lexington homeowners navigate irs tax lien situations — whether that means selling, negotiating, or exploring every option before making a decision. NorthGroup Real Estate.

Visit listrobin.com

Common questions

Can I sell my house if the IRS has a tax lien on it in Lexington?

Yes, but you need IRS cooperation. File Form 14135 at least 45 days before closing to request a lien discharge. The IRS will discharge the lien from the property if they receive the proceeds or the remaining assets cover the debt.

How long does an IRS tax lien last?

The IRS has 10 years from the date of assessment to collect, but this period can be suspended by installment agreements, offers in compromise, or bankruptcy. The lien is released when the debt is paid, the statute expires, or you negotiate a settlement.

Where do I search for IRS liens on my property in SC?

In North Carolina, federal tax liens are filed with the NC Secretary of State — search free online at sosnc.gov. In South Carolina, federal tax liens are filed with the county Register of Deeds or Clerk of Court in each county where you own property.

Related situations in Lexington

Homeowners dealing with irs tax lien often face overlapping issues. These resources may also help.

IRS Tax Lien in other cities

Researched by CC Evans, Marketing Analyst — RobinOffer

Licensed Real Estate Broker · NC License #332092

NorthGroup Real Estate · Charlotte, NC

Last reviewed: February 2026

This directory is for informational purposes only. It does not constitute legal, financial, or tax advice. Confirm all options with licensed counsel or a qualified financial professional before signing any agreement.

Sources: SC Code of Laws · HUD.gov · CFPB.gov

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