An IRS federal tax lien is a legal claim placed on a property for the purpose of securing payment of past due taxes. The lien can be placed on both real and personal property. The lien remains with the property even if it changes ownership until such time the lien is removed or expires. The federal tax lien is valid for 10 years and the IRS must re-file the lien at the end of 10 years if the agency wants the lien to stay in force. When a lien is filed, the taxpayer will get a Notice of Federal Tax Lien. But a lien is not imposed until after the IRS has sent a Notice and Demand for Payment and gives you a chance to pay the tax, penalties and interest first. The Notice and Demand for Payment gives you 10 days to pay the tax debt and avoid the tax lien. If a tax debt is paid in full after the lien is imposed, the IRS has 30 days to release the lien. Sometimes a tax attorney can have a lien lifted if it would enable the individual or business to settle the tax debt quicker or if an installment agreement is put in place.