Lien for Taxes
Lien for Taxes
The U.S. Treasury, as part of its tax collection effort, may attach a lien (a legal claim) on the property of a taxpayer who is delinquent in the payment of amounts owed to the IRS and who has not made arrangements to pay.
Copyright © 2008 H&R Block. All Rights Reserved. Reproduced with permission from H&R Block Glossary