Illinois Compiled Statutes
770 ILCS 110/2 (2026)
(a) Notices of liens, certificates and other notices affecting federal tax liens or other federal liens must be filed in accordance with this Act
✓ laws through the 2026 session (checked Sept. 2026)
Find cases:
SyfertCases citing this section
IL-ILGAilga.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
(770 ILCS 110/2)
(from Ch. 82, par. 402)
Sec. 2.
(a) Notices of liens, certificates and other notices
affecting federal tax liens or other federal liens must be filed in
accordance with this Act.
(b) Notices of liens upon real property for obligations payable to the
United States and certificates and notices affecting the liens shall be
filed in the office of the Recorder of the county in which the real
property subject to the liens is situated.
(c) Notices of federal liens upon personal property, whether tangible or
intangible, for obligations payable to the United States and certificates
and notices affecting the liens shall be filed as follows:
(1) if the person against whose interest the lien applies is a
corporation or a partnership whose principal executive office is in this
State, as these entities are defined in the internal revenue laws of the
United States, in the office of the Secretary of State;
(2) if the person against whose interest the lien applies is a trust
that is not covered by paragraph (1), in the office of the Secretary of State;
(3) if the person against whose interest the lien applies is the estate
of a decedent, in the office of the Secretary of State;
(4) in all other cases, in the office of the Recorder of the county
where the person against whose interest the lien applies resides at the
time of filing of the notice of lien.
(Source: P.A. 86-254.)
Notes of Decisions
Cited in 1
case, 1997–1997 · leading case: Cleary v. United States (In re Cleary), 210 B.R. 741 (Bankr. N.D. Ill. 1997).
Cleary v. United States (In re Cleary), 210 B.R. 741 (Bankr. N.D. Ill. 1997). “770 ILCS 110/2(c)(4) (West 1993). The IRS has provided a declaration of one of its employees and documentary evidence indicating that it followed the proper procedure and filed and recorded in the proper office its tax lien for the years in question.”
770 ILCS 110/2(c)(4): 1 case
Cleary v. United States (In re Cleary), 210 B.R. 741 (Bankr. N.D. Ill. 1997). “770 ILCS 110/2(c)(4) (West 1993). The IRS has provided a declaration of one of its employees and documentary evidence indicating that it followed the proper procedure and filed and recorded in the proper office its tax lien for the years in question.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.
|