It's important to have a good grasp of what is property that the IRS can go after when wanting to collect a tax debt. Sometimes this can cause debate. For example. the IRS takes the position that he sale of one's own blood is not the sale of property, but the performance of a service. Yet, when the blood bank sells that same blood to a hospital, then it is a sale of property. Thus, it would seem that the IRS cannot have a lien on my blood so long as it is in my body, because it is not "property" but it can have a lien on the same blood after I have sold it to a commercial blood bank.

What do you think? Are there other items that you think the IRS would consider property that you think are services, or vice versa? Also, is there property out there that you think should be exempt from being considered property that can be subject to an NFTL?