Legal
Federal Tax Lien
A lien the IRS records against a taxpayer's property for unpaid federal taxes.
Local property taxes generally take priority over a federal tax lien, but federal law can give the IRS a right to redeem a property for 120 days after certain sales.
If a title search shows a federal tax lien, ask a title professional how it affects your purchase.
General information, reviewed 2026-10-12. Not legal advice. Rules change and each county publishes its own sale terms; confirm with the county before bidding.
Related terms
- Surviving LiensDebts or claims against a property that are not wiped out by a tax sale and pass to the buyer.
- Title SearchA review of public records to find who owns a property and what liens or claims affect it.
- Redemption PeriodThe window during which an owner can keep a property by paying the delinquent taxes, interest, and fees.