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i often get asked what a tax lien is and how to get it removed in the interest of time weamp;#39;ll be discussing federal irs liens in general today a tax lien is a lien imposed on real property and assets of a taxpayer by operation of law welcome to tax facts the most frequently asked questions i receive as a tax attorney iamp;#39;m your host eli noff there are generally two types of federal tax liens the secret lien and the recorded lien the secret lien takes effect upon notice and demand where the irs sends their demand for payment and itamp;#39;s not met that first notice they send out it is secret in the sense that itamp;#39;s not public what it operationally does is encumber the taxpayeramp;#39;s property as soon as possible the recorded lien is a lien filed publicly normally in the courthouse in the jurisdiction where the taxpayer resides it puts other creditors on notice of the liability and puts the irs in line to collect generally in the order the lien was filed a lien s
