OfflineI found this excerpt from the Pittsburgh Business Times
http://pittsburgh.bizjournals.com/pittsburgh/stories/2008/03/03/story10....
It appears Uncle Sam is "trying" to keep up with our creative Investing 
I do have some questions regarding this tax if someone might be able to fill me in. Is this a tax that would be due on the spot when the assignment deal closes? Kind of like a sales tax on retail items at a store..or is this a tax you would have to include in the filing of your taxes at years end? I am a newbie here, hope this isn't too ignorant of a question.
Thanks in advance
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Just wanted to comment. First time I have ever heard of this tax thing. I am not a lawyer or am I giving tax advice, but it sounds like when you purchased a home the title company did not do their due diligence and check to see if there were any liens attached to the house. I thought that this kind of transfer they are speaking of applied to homes that went into probate. I think your best bet to find out what it means is check with our one and only expert....Dean Graziosi, Dean is brilliant at stuff like this. regards.....gar