Dealing With A Federal Tax Lien

A Federal tax lien is not a piece of paper.   It is a legal claim to a taxpayer's property.  It arises by operation of law when Federal tax is assessed against the taxpayer's property, and remains unpaid after demand for payment by the United States.  A Federal tax lien attaches all property and interests in property owned by the taxpayer at the time it arises, or acquired by the taxpayer during the ensuing ten years.