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Federal / State Tax Liens

Q1. What is a federal tax lien?

A1.  A federal tax lien is a lien filed by the Internal Revenue Service (IRS) against the real or personal property of a person, trust, business or estate for unpaid federal income taxes.


Q2. Are all federal tax liens filed with your office?

A2.  No. Notices of liens against real property are recorded in the county clerk and recorder's office where the property is located. For more information, see section 38-25-102, C.R.S.


Q3. When do federal tax liens expire?

A3.  Federal tax liens do not expire- the lien remains effective until the IRS releases it.


Q4. Are Colorado state tax liens filed with your office?

A4.  No. Colorado state tax liens are filed with the Colorado Department of Revenue's Division of Taxation. For more information on state tax liens, contact the Department of Revenue.


Q5. Can I file a federal tax lien?

A5.  No. Only the IRS can file a federal tax lien.


Q6. Can I terminate a federal tax lien?

A6.  No. Only the IRS can terminate or release a federal tax lien. In some cases, the IRS will prepare a release or withdrawal form and give it to the taxpayer to file.


Q7. Where can I find more information about federal tax liens?

A7.  For more information about federal tax liens in Colorado, see 38-25-101 through 38-25-107, C.R.S.

For information about federal tax liens in general, contact the Internal Revenue Service.