Homeowners/Selma, NC/IRS Tax Lien

IRS & Federal Tax Lien in Selma, NC

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

Local Selma resourcesVerified contactsUpdated regularly

Situation overview

An IRS federal tax lien in Selma, NC attaches to all your property but does not prevent selling. File Form 14135 for lien discharge at least 45 days before closing. In NC, federal tax liens are filed with the Secretary of State — search free at sosnc.gov. The IRS Fresh Start program offers expanded payment options.

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 NC Secretary of State database 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 Selma

Tax & Lien Attorneys

Lucas, Denning & Ellerbe, P.A.

Founded in 1979 by Robert V. Lucas, this firm has served Johnston County for over 46 years from its Selma office at 208 N Webb St — one of only two law firms physically located in Selma. Handles real estate closings, foreclosure defense, title disputes, and property transactions. Also practices estate planning, probate, and business law.

(919) 965-8184

208 N Webb St, Selma, NC 27576

Lucas Denning & Ellerbe Selma attorneys

Housing Counseling and Foreclosure Prevention

HUD Housing Counselor Referral Line

Federal HUD counselor locator and hotline for Selma homeowners needing foreclosure-prevention counseling, loan-workout planning, and loss-mitigation guidance in Johnston County.

Find a HUD-approved housing counselor

North Carolina Housing Finance Agency Homeowner Help

State mortgage-delinquency and foreclosure-prevention guidance for North Carolina homeowners, with referrals to HUD-approved counseling agencies serving Johnston County.

NCHFA homeowner assistance

Free and Low-Cost Legal Aid

Legal Aid of North Carolina — Raleigh Office

Legal Aid office serving Johnston County residents with free civil legal assistance including housing, foreclosure, family law, and consumer issues for income-qualifying individuals.

(919) 828-4647

1425 Promise Beacon Circle, Suite 201, Raleigh, NC 27610

Legal Aid of North Carolina Raleigh

Legal Aid of North Carolina — Statewide Helpline

Statewide legal aid helpline for North Carolina residents needing assistance with housing, foreclosure, family law, and consumer issues. Serves Johnston County residents who qualify based on income guidelines.

Legal Aid of North Carolina

Johnston County Government Offices

Johnston County Clerk of Superior Court

Handles probate filings, estate administration, foreclosure proceedings, and civil case records for Johnston County. Located in the Johnston County Courthouse in Smithfield.

(919) 209-5400

207 E Johnston St, Smithfield, NC 27577

Monday–Friday 8:00 AM – 5:00 PM

Johnston County Clerk of Court

Johnston County Tax Administration

Collects property taxes for Johnston County including the Town of Selma. Online search and payment available. Office in the Johnston County Courthouse in Smithfield.

(919) 989-5130

207 E Johnston St, Smithfield, NC 27577

Johnston County tax administration

Town of Selma — Planning & Code Enforcement

The Town of Selma maintains its own code enforcement, zoning compliance, and development permitting under its Unified Development Ordinance (adopted 2004). Contact the Planning & Economic Development Department for property maintenance complaints, zoning permits, and building inspections.

(919) 965-9841

114 N Raiford St, Selma, NC 27576

Town of Selma permits and planning

U.S. Bankruptcy Court — Eastern District of North Carolina

Federal bankruptcy court serving Johnston County. Chapter 7 and Chapter 13 petitions for Selma residents are filed in the Eastern District of North Carolina, Raleigh Division.

Eastern District NC Bankruptcy Court

Community Resources

Harbor, Inc. — Johnston County

Domestic violence shelter serving Johnston County since 1984. Provides 24/7 temporary emergency shelter, crisis intervention, safety planning, support groups, victim advocacy, and court advocacy. Call the 24-hour crisis hotline for immediate help.

(919) 631-5478

Smithfield, NC 27577

Harbor Inc. crisis services

Johnston County Veterans Services

Assists eligible veterans, dependents, and surviving spouses with VA benefits applications, disability claims, and referrals to federal and state veteran programs.

(919) 989-5067

309 E Market St, Smithfield, NC 27577

Johnston County veterans services

Central Pines Regional Council — Area Agency on Aging

Regional Area Agency on Aging supporting Johnston County seniors with caregiver support, long-term care options counseling, and benefits navigation. The Harrison Center for Active Aging in Selma — a certified Center of Excellence — provides local programming for Selma-area older adults.

(919) 549-0551

4307 Emperor Blvd, Suite 110, Durham, NC 27703

Central Pines Area Agency on Aging

IRS Tax Lien Real Estate Agents in Selma

Chamiese Evans — Licensed Realtor

Specializing in helping Selma 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 Selma?

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 NC?

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 Selma

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

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: NC General Statutes · HUD.gov · CFPB.gov

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