The Internal Revenue Service has methods to ensure that they get their money from tax delinquent citizens. One of them is the federal tax lien. This is their legal way of claiming property when a homeowner fails to pay his tax debt to the government.
Federal tax lien protects the interest of the government in every property, real estate, and even financial assets of US citizens. The IRS may also have the power to lay claim to a business owned by a tax delinquent property owner. After the assessment of liability, the IRS can then submit a lien and a Notice and Demand for Payment, which also indicates the tax bill.