If a taxpayer owes back taxes to the IRS there are many ways the IRS can file against you such as a federal tax lien. If someone refuses or neglects to pay any such tax, the amount owed can be filed as a lien against your property, any rights that you may have to property, real or personal that belong to you. This helps the IRS in its efforts to collect the taxes that are owed. It will give the IRS a legal interest to your property securing payment for your tax obligation. This is different than a bank levy or a garnishment of wages.
The IRS must first evaluate the tax debt and then notify the taxpayer of the amount owed and that they must be paid before they file a Notice of Federal Tax Lien. After being notified by the IRS concerning their tax liabilities, a taxpayer has ten days to pay the back taxes or otherwise a lien can be filed. When the lien is filed it becomes public record and is given to the taxpayers creditors stating that the IRS has a right demanded to all their property. This would even affect property that has become acquired after the lien has been filed, also any land, vehicles, homes and rights to property.
Before the IRS will even consider releasing a tax lien the taxpayer must acquire a Release of the Notice of Federal Tax Lien. However, the IRS usually does not release the lien unless it has been fully satisfied or they no longer have an interest in collection. If a situation warrants a release of the lien, it usually takes 30 days upon which the taxpayer will receive a copy of the Certificate of Release of Federal tax Lien.