Federal Tax Liens
A Public Claim on Everything You Own—Before You Even Know It’s There
A federal tax lien is not a bill. It is the government’s legal claim against your property and assets, securing its interest until your tax debt is resolved. Unlike a levy, which takes your money, a lien attaches to your home, your vehicle, your bank accounts, and even property you acquire in the future. It follows you until the debt is paid or the statute expires.
At Alan Goldstein & Associates, we help taxpayers understand, challenge, and remove federal tax liens—and resolve the underlying debt that caused them.
The Issue: How a Federal Tax Lien Works
When the Lien Arises
A federal tax lien arises automatically by operation of law when three things happen: the IRS assesses a tax liability, sends you a Notice and Demand for Payment, and you fail to pay the full amount within 10 days . You do not need to receive a notice in the mail for the lien to exist—it attaches silently to “all property and rights to property” you own, including property you acquire after the lien arises .
What the Lien Attaches To
The lien reaches virtually everything: real estate, vehicles, bank accounts, retirement accounts, accounts receivable, business assets, and even intangible interests like licenses and royalties . State law determines what you actually own; federal law determines how far the lien reaches into that ownership.
The Notice of Federal Tax Lien (NFTL)
The lien itself is not public. But when the IRS files a Notice of Federal Tax Lien (NFTL) with your county recorder or state authority, it becomes a matter of public record . This is what damages your credit, alarms lenders, and can trigger default clauses in business agreements .
The NFTL is also how the IRS establishes priority against other creditors. Under the “first in time, first in right” rule, a filed NFTL puts the government ahead of later lenders, buyers, and judgment creditors .
How Long It Lasts
The lien generally continues until the debt is satisfied or the collection statute expires—typically 10 years from the date of assessment . The IRS can refile the lien before it expires to extend its reach.
The Real-World Impact
A federal tax lien does not just sit on paper. It can:
- Block the sale or refinance of your home—title companies will not close without resolving the lien
- Prevent you from obtaining credit—lenders see the government’s claim ahead of theirs
- Harm your professional standing—certain licensed professionals and financial industry employees face employment consequences from a public lien
- Damage your business relationships—counterparties may treat the lien as a default event under contract terms
And unlike a private debt, a federal tax lien does not disappear through bankruptcy in most cases.
Why Choose Alan Goldstein & Associates?
- Lien Analysis: We pull your IRS transcripts, identify every lien, and determine whether the filing was procedurally correct or vulnerable to challenge.
- Removal Strategies: We pursue the right remedy for your situation—whether that is a release after payment, a withdrawal based on an installment agreement, a discharge of specific property, or subordination to allow refinancing.
- Underlying Debt Resolution: A lien cannot be permanently eliminated without resolving the tax debt. We negotiate installment agreements, Offers in Compromise, and other resolutions to clear the debt and the lien together.
- CDP Hearing Representation: If you received a Notice of Federal Tax Lien, you have the right to a Collection Due Process hearing. We represent you before the IRS Office of Appeals.
Take the First Step Toward Financial Freedom
A federal tax lien does not go away on its own. Every month it remains on the public record, it limits your options and damages your financial standing.
Contact Alan Goldstein & Associates today for a confidential consultation. Let us help you remove the lien and resolve the debt behind it.