IRS Logo
Print - Click this link to Print this page

ITG FAQ Answer #4-Can the IRS file a lien against trust land?

No. Any interest in restricted land held in trust by the United States for an individual Indian (and not for a tribe) shall not be deemed to be property, or a right to property, belonging to such Indian.

However, any other assets, such as, but not limited to, improvements such as buildings on trust land, vehicles, bank accounts, earnings, and fee simple land, owned by individuals, are subject to seizure, Federal Tax Liens, garnishments, and levies.

Return to List of FAQs

Page Last Reviewed or Updated: 02-Aug-2016