When a taxpayer owes the IRS an amount due for taxes, they can choose to file a Lien. This is a document that is recorded publicly in the County of Residence of the Taxpayer that announces to all that the taxpayer owes the IRS, and that the IRS has priority in regards to payment of creditors by the taxpayer. This attaches to all Personal and Real Property owned by the Taxpayer, even if it is acquired after the lien is filed. This is not an actual method of trying to Collect on the Debt owed, but a manner to secure potential future payment. It is difficult to remove a Lien, but not necessarily impossible. Additionally, if there is a Lien on Real Property, and a taxpayer wants to either a)refinance or b) sell the property, there are mechanisms to ask for a discharge or subordination of the Lien in order to do so. Don’t ever presume that just because there is a Lien on the Property from the IRS that it can’t be sold or refinanced. The law Offices of Marc J. Miles can help you see if your IRS Lien can be subordinated or discharged.