A federal tax lien is a legal seizure of property based on a debt owed. The IRS is the lien claimant and holder. A federal tax lien may be released after a set period of time. It may be removed after the debt to the IRS is paid. It is up to you to ensure you meet the measures for release. A federal tax lien commonly requires the debtor arrange with the IRS for some type of payment plan. The issue of arrears - usually substantial or there would be no need of a lien, and accruals are imperative. If you are seeking a release, federal tax lien measures must meet certain criteria. Fortunately, the IRS treats cases on an individual basis. The government wants its money. It is frequently willing to allow you to make partial payments. Such payments will include the penalties and rates of interest accruing. These do not stop just because the government now holds the property. Be aware that there is a statutory period of what is called "Redemption." You have this amount of time to come up with a plan or arrangement with the government to achieve property ownership.