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Court Services Division Manual / Volume 6 - Civil Management Bureau (CMB) / Manual of Civil Procedure / 6-33/000.00 Tax Collections and Liens

6-33/400.00 Internal Revenue Service Taxes


6-33/330.70 Warrants for Collection
6-33/400.10 Internal Revenue Tax Lien

An IRS tax lien is the government’s legal claim against your property when you neglect or fail to pay a tax debt. The lien protects the government’s interest in all your property, including real estate, personal property and financial assets. A federal tax lien exists after the IRS:

  • Assesses the taxpayer’s liability
  • Sends the taxpayer a bill that explains how much is owed (Notice and Demand for Payment); and
  • The taxpayer neglect or refuse to fully pay the debt

 

A lien is not a levy. A lien secures the government’s interest in your property when you don’t pay your tax debt. A levy actually takes the property to pay the tax debt. If you don’t pay or make arrangements to settle your tax debt, the IRS can levy, seize and sell any type of real or personal property that you own or have an interest in.