An IRS tax lien can be problematical for the person who has managed to accrue back taxes. However, it is perfectly legal in the United States for the IRS to impose a tax lien on one's personal property such as a car, boat or house, in order to secure the payment of the taxes owed. This is usually not implemented until other attempts to collect back taxes have been exhausted.

Back taxes might be owed on real estate or on personal property. An IRS tax lien might result from someone's failure to pay his or her income taxes or any other type of tax owed to the Federal Government.

IRS tax liens on real estate are not like personal debts. The owner of the real estate instantly becomes responsible for payment of the tax on the property once he or she buys it, regardless of whether or not the debt belonged to the previous owner. Laws can vary from state to state, or jurisdiction to jurisdiction, but the owner of the property can be personally liable and can incur an IRS tax lien if the taxes are not paid in a timely manner.

If someone is served with notice of an IRS tax lien, this means serious business. That person should immediately seek counsel from a qualified attorney. This IRS penalty is not the type of issue that one should try to fight on his or her own! Only a professional expert will know the ins and outs in terms of options. That person might be able to make the difference between keeping and losing one's personal property.

When the IRS files a tax lien against you they include what you owe in back taxes, plus any penalties and fines that are assessed against your account for failure to file your taxes on time or pay what you owe the IRS in back taxes. Outstanding tax liabilities can be collected by the IRS up to ten years from the due date. If you are found that you have filed a fraudulent return you not only will have your property seized but you may face criminal charges and go to prison. You can avoid an IRS tax lien by filing your on time and/or making an agreement to pay what you owe in a timely manner.

If one has incurred a lien from the IRS and wishes to have the record released, that person must get a Certificate of Release. In most cases, the Internal Revenue Service will not issue the release until the back taxes have been paid in full or an IRS tax payment plan has been legally established. A professional expert will be able to help the taxpayer make the best choices regarding an IRS tax lien.