When a federal tax lien has been recorded subsequent to a lien or mortgage being foreclosed, the federal tax lien will not be extinguished by the foreclosure unless certain steps are taken. If a judicial foreclosure procedure is being utilized to foreclose the prior lien; the United States must be joined as a party. If the senior lien is being foreclosed pursuant to a non-judicial procedure, proper notice must be given to the district office of the Internal Revenue Service by certified mail at least 25 days prior to the sale date. The agent should obtain satisfactory evidence that the proper procedure was followed and that the notice requirements were satisfied. If not, the federal tax lien is not extinguished, and remains an encumbrance upon title.