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Call Now: 904-383-7448Certification by the secretary of the treasury of the United States or his delegate of notices of liens, certificates, or other notices affecting tax liens entitles them to be filed; and no other attestation, certification, or acknowledgment is necessary.
(Code 1933, § 67-2602, enacted by Ga. L. 1967, p. 549, § 1; Ga. L. 1968, p. 561, § 1; Ga. L. 1982, p. 3, § 44.)
§ 9-6-24 to enforce a public duty. - Appellant's petition for a writ of mandamus did not meet the necessary prerequisites for appellant to exercise standing under O.C.G.A. § 9-6-24 where the petition did not seek to procure the enforcement of a public duty, rather it sought to compel an action to correct what appellant believed to be the wrongful filing of uncertified tax liens under O.C.G.A. § 44-14-572. Brissey v. Ellison, 272 Ga. 38, 526 S.E.2d 851 (2000).
Certification requirement in O.C.G.A. § 44-14-572 is invalid, as the Georgia General Assembly cannot dictate the requirements of federal tax lien notices. Johnson v. IRS, F. Supp. 2d (S.D. Ga. Sept. 30, 2005).
- 35 Am. Jur. 2d, Federal Tax Enforcement, §§ 250, 252.
- 47B C.J.S., Internal Revenue, § 1128 et seq.
- Uniform Federal Tax Lien Registration Act (U.L.A.) § 2.
Total Results: 2
Court: Supreme Court of Georgia | Date Filed: 2006-11-20
Citation: 281 Ga. 305, 637 S.E.2d 687, 2006 Fulton County D. Rep. 3572, 2006 Ga. LEXIS 972
Snippet: Secretary of the Treasury as required by OCGA§ 44-14-572. Because the State of Georgia cannot impose its
Court: Supreme Court of Georgia | Date Filed: 2000-01-31
Citation: 526 S.E.2d 851, 272 Ga. 38, 2000 Fulton County D. Rep. 418, 2000 Ga. LEXIS 77
Snippet: that the notices' recordation violated OCGA § 44-14-572 because the notices were "uncertified."[2] After