tax lien

(redirected from Income Tax Lien)
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Noun1.tax lien - lien of which a tax collector may avail himself in default of taxes (analogous to a judgment lien)
lien - the right to take another's property if an obligation is not discharged
federal tax lien - lien of the United States on all property of a taxpayer who fails to pay the federal government the taxes for which he or she is liable
state tax lien - a lien on the property of a taxpayer that the tax collector can use upon default of payment of taxes
References in periodicals archive ?
Unlike the income tax lien, the general estate tax lien does not need to be recorded, and thus been characterized as a silent lien [see CCA 201129037, citing Beaty v.
(302) The model law provides for an income tax lien upon docketing a warrant, (303) but it does not expressly authorize the expansion of the lien.
But it could be related to the $2.55 million federal income tax lien that the IRS filed against her in July.