Sue Ellen from Turbotax discusses tax liens and removal.

A tax lien gives the IRS a legal claim on your assets.  Commonly discussed is a tax lien on your residence or personal property. Many a seller has come to the crossroads where the seller cannot sell his property as a tax lien is in place holding up the sale.

In some cases, a seller may want the sale to continue so that the proceeds from the sale can be used in paying off back taxes. This can often be done, where the IRS is in agreement and the sale is structured so that the IRS will be guaranteed payment upon the sale of liquidation.

Taxpayers can also appeal tax liens on various grounds.  For example, if the lien was obtained and it can be shown the IRS did not follow proper procedure.