---
kind: "section"
citation: "27 C.F.R. § 70.145"
title: "27"
number: "70.145"
heading: "Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors."
url: "https://uscodex.org/cfr/27/70.145"
---

# §70.145. Purchasers, holders of security interests, mechanic's lienors, and judgment lien creditors.

- (a) **Invalidity of lien without notice.** The lien imposed by [26 U.S.C. 6321](/usc/26/6321.md) is not valid against any purchaser (as defined in [§ 70.143(f)](/cfr/27/70.143.md?p=f) of this part), holder of a security interest (as defined in [§ 70.143(a)](/cfr/27/70.143.md?p=a) of this part), mechanic's lienor (as defined in [§ 70.143(b)](/cfr/27/70.143.md?p=b) of this part), or judgment lien creditor (as defined in [§ 70.143(g)](/cfr/27/70.143.md?p=g) of this part) until a notice of lien is filed in accordance with [§ 70.148](/cfr/27/70.148.md) of this part. Except as provided by [26 U.S.C. 6323](/usc/26/6323.md), if a person becomes a purchaser, holder of a security interest, mechanic's lienor, or judgment lien creditor after a notice of lien is filed in accordance with [§ 70.148](/cfr/27/70.148.md) of this part, the interest acquired by such person is subject to the lien imposed by [26 U.S.C. 6321](/usc/26/6321.md).
- (b) **Cross references.** For provisions relating to the protection afforded a security interest arising after tax lien filing, which interest is covered by a commercial transactions financing agreement, real property construction or improvement financing agreement, or an obligatory disbursement agreement, see §§ [70.232](/cfr/27/70.232.md), [70.233](/cfr/27/70.233.md), and [70.234](/cfr/27/70.234.md) of this part, respectively. For provisions relating to the protection afforded to a security interest coming into existence by virtue of disbursements, made before the 46th day after the date of tax lien filing, see [§ 70.146](/cfr/27/70.146.md) of this part. For provisions relating to priority afforded to interest and certain other expenses with respect to a lien or security interest having priority over the lien imposed by [26 U.S.C. 6321](/usc/26/6321.md), see [§ 70.147](/cfr/27/70.147.md) of this part. For provisions relating to certain other interests arising after tax lien filing, see [§ 70.231](/cfr/27/70.231.md) of this part.

## Notes

### Source

Source: Sections 70.141 through 70.151 added by T.D. ATF-301, 55 FR 47616, Nov. 14, 1990, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5123, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6109, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805.

### Source

Source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.