Does the IRS lien prevent the exercise of CESPA's lien? This may buy time for ERHE in its quest to raise funds and/ or renegotiate its interest. Why would the IRS levy on their lien only to lose the property to CESPA? Now with confirmation of a dry hole and discussions of a new arrangement for the block, as part of this arrangement the IRS may consider releasing this lien in favor of a new lien on whatever interest ERHE can negotiate to retain.
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