Federal Tax Lien

If a person liable to pay any tax refuses to pay the tax after demand, a tax
lien arises on the date of the assessment and the IRS is a lien creditor from
then onward. A notice of federal tax lien may be filed (usually in the county
where the taxpayer resides or owns real property) and this document
consitutes public notice. It can also affect the government's priority interest
in the taxpayer's real and personal property. A notice of feferal tax lien may
also adversely affect the taxpayer's credit or business. Liens are generally
filed only after the IRS has made numerous attempts to contact the
taxpayer or representative and afforded an opportunity to pay.

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