When you owe the IRS and fail to pay, a federal tax lien can attach to everything you own — your home, car, bank accounts, and even future assets. But the lien doesn’t last forever. By law, most IRS tax liens expire after a certain period, even if you haven’t paid the balance in full.
Understanding how long a lien lasts — and what can extend or remove it — can help you protect your property, rebuild credit, and plan for financial recovery.
📘 Official References:
What Is an IRS Lien and Why Does It Exist?
An IRS tax lien is the government’s legal claim against your property when you fail to pay a tax debt after formal demand. It attaches to:
- All property you currently own
- Future assets acquired during the lien period
- Business property and accounts receivable
The lien doesn’t seize your assets — but it secures the IRS’s interest and allows them to collect proceeds if you sell, refinance, or transfer property.
💡 Key Point: A lien gives the IRS priority over other creditors, meaning they get paid first from your property or income if sold.
How Long Does an IRS Lien Last?
In most cases, an IRS tax lien lasts 10 years from the date the tax was assessed. This period is known as the Collection Statute Expiration Date (CSED). After the 10-year mark, the lien automatically expires, and the IRS must release it.
Events That Can Extend the Lien Beyond 10 Years
Certain actions pause (“toll”) the IRS’s collection statute, effectively extending the lifespan of the lien.
| Action or Event | Impact on Collection Statute (CSED) / Lien Duration |
|---|---|
| Filing Bankruptcy | The CSED is tolled (paused) during the period the automatic stay is in effect. An additional six months is added to the CSED after the automatic stay ends. |
| Offer in Compromise (OIC) | The CSED is paused while the IRS reviews your OIC. It remains paused for 30 days after a rejection. If you appeal the rejection, the statute is paused until the appeal is resolved. |
| Installment Agreement Request | The CSED is paused while your request is pending review by the IRS. If the IRS rejects the installment agreement proposal, the suspension of the CSED doesn’t end immediately. The collection statute remains paused for an additional 30 days. This period gives you time to appeal the decision. |
| Collection Due Process (CDP) Appeal | A timely filed CDP appeal pauses the CSED. This pause lasts until the appeal is resolved, including any subsequent court review. |
| Taxpayer Residing Abroad | The CSED is suspended while the taxpayer is outside the U.S. for at least 6 consecutive months. |
| Partial Payment Installment Agreement (PPIA) | A PPIA allows a taxpayer to make reduced monthly payments until the CSED expires. It does not automatically extend the CSED. The IRS sometimes asks taxpayers in a PPIA to voluntarily agree to an extension of the CSED, particularly if the 10-year period is approaching. |
💡 Pro Tip: Before agreeing to an Offer in Compromise or payment plan, confirm how it affects your CSED date to avoid unintentionally extending the lien.
📘 Reference: IRM 5.1.19 — Collection Statute Expiration
How to Check When Your IRS Lien Expires?
You can determine your lien’s expiration by requesting your IRS account transcript for a particular tax year
💡 If you’re unsure how to read your CSED or lien codes, a tax professional can interpret your transcript and estimate expiration accurately.
📘 Reference: Get Your Tax Transcript
What Happens When the Lien Expires?
Once the 10-year collection period ends and the debt is no longer legally collectible, the lien becomes unenforceable. The IRS must then issue a Certificate of Release of Federal Tax Lien within 30 days.
Impact of an IRS Lien on Credit and Property
Even if the lien expires, its credit impact can last for years.
- Credit reports: Liens are no longer reported by all bureaus, but public record databases may still show them.
- Home sales or refinancing: Title companies will require lien release certificates before closing.
- Business owners: Liens can affect financing and vendor credit terms.
How to Remove or Shorten an IRS Lien?
Even before your lien naturally expires under the 10-year statute, you can often remove or mitigate it early through one of several IRS-approved relief methods. Each option serves a different purpose, depending on your financial situation and objectives.
| Relief Option | Detailed Description | IRS Form / Publication |
|---|---|---|
| Pay in Full | The fastest and most straightforward way to remove a lien. Once your full balance (tax, penalties, and interest) is paid, the IRS is legally required to issue a Certificate of Release of Federal Tax Lien (Form 668(Z)) within 30 days. You’ll receive a copy, and another is filed with your local county recorder. | Form 668(Z) – Certificate of Release of Federal Tax Lien |
| Withdrawal | A lien withdrawal completely removes the lien’s public notice — as if it never existed — even if your balance isn’t fully paid. You remain liable for the debt, but the lien no longer affects your credit or property title. | Form 12277 – Application for Withdrawal of Filed Notice of Federal Tax LienIRS Fresh Start Program |
| Discharge of Property | A Certificate of Discharge removes the lien from a specific property, allowing you to sell or refinance it even though the IRS lien remains on your other assets. The IRS uses this to facilitate sales where the lien would otherwise block a transaction. | Publication 783 – Procedures for Discharge of Property from Federal Tax LienForm 14135 – Application for Certificate of Discharge |
| Subordination | A subordination doesn’t remove the lien but reorders lien priority, allowing another creditor (like a mortgage or refinance lender) to move ahead of the IRS. This makes refinancing or selling property possible and can actually help pay your tax debt faster. | Publication 784 – Procedures for Subordination of Federal Tax Lien Form 14134 – Application for Certificate of Subordination |
Hypothetical Scenarios for Choosing a Lien Relief Strategy
Selecting the right lien relief method depends on your financial profile, goals, and timing:
| Situation | Best Option | Why It Works |
|---|---|---|
| You can pay the full amount now | Pay in Full | Fastest release |
| You’re in a payment plan under $25,000 | Withdrawal via Fresh Start | Removes lien from credit while continuing payments |
| You’re selling property tied to a lien | Discharge of Property | Lets sale close even if IRS not paid in full |
| You’re refinancing to pay IRS debt | Subordination | Lets lender take priority over IRS |
💡 Pro Tip: Always consult a tax attorney before applying — errors or missing documents can delay approval for months.
How a Tax Attorney Can Help With IRS Liens?
Dealing with an IRS lien isn’t just about understanding the rules — it’s about knowing how to use them to your advantage. A qualified tax attorney can help you protect your property, reduce penalties, and resolve your lien faster through direct negotiation with the IRS. Here’s how experienced legal representation makes a difference:
1️⃣ Determine Your Exact Lien Expiration Date (CSED)
The IRS doesn’t always make it easy to find your Collection Statute Expiration Date (CSED).
A tax attorney can:
- Request your official IRS Account Transcript
- Calculate your CSED for each tax year
- Identify any tolling events (bankruptcy, appeals, etc.) that may have paused the statute
💡 Result: You’ll know exactly when the lien expires — and whether the IRS still has legal authority to collect.
2️⃣ Challenge Improper or Expired Liens
Liens are sometimes filed in error or left on record past expiration. Your attorney can file a demand for immediate release or appeal an improper filing.
3️⃣ Negotiate Early Lien Removal or Withdrawal
Attorneys can leverage the IRS’s own rules to remove a lien early by demonstrating that:
- The lien was filed prematurely
- Withdrawal would increase the likelihood of collection (such as through refinancing)
- Handle form applications
4️⃣ Secure a Certificate of Discharge or Subordination
If you’re selling or refinancing property, an attorney can:
- Prepare Form 14135 (Discharge Request) or Form 14134 (Subordination Request)
- Negotiate directly with IRS to expedite processing before your closing date
This prevents lost sales, loan denials, and escrow delays caused by active IRS liens.
5️⃣ Negotiate Settlement or Payment Options
If full payment isn’t possible, your attorney can help you pursue:
- Offer in Compromise to settle for less than owed
- Installment Agreements with lien withdrawal eligibility
- Currently Not Collectible (CNC) hardship status to pause collections
6️⃣ Protect Your Rights During Appeals or Enforcement
If the IRS refuses to release or withdraw a lien, your attorney can file:
- Collection Due Process (CDP) appeals using Form 12153
- Collection Appeals Program (CAP) requests for faster review
- Emergency intervention with the Taxpayer Advocate Service if your rights are being violated
These actions immediately suspend enforcement while your case is under appeal.
Why Legal Representation Matters?
IRS liens are both legal filings and collection tools — meaning they sit at the intersection of tax law, property law, and credit reporting. Without proper guidance, you could inadvertently extend your collection statute or lose refinancing opportunities.
A tax attorney provides:
- Immediate relief through direct IRS negotiation
- Legal protection from wrongful enforcement
- Strategic planning to prevent future liens
📘 Power of Attorney Form: Form 2848 – Power of Attorney and Declaration of Representative
Need help with a similar issue? Contact our firm today for a consultation.
An IRS tax lien can be intimidating — but it’s not permanent. Most liens automatically expire after 10 years, and you can often remove them even sooner through payment, settlement, or withdrawal.
If you’re unsure when your lien expires or want to explore early release options, Pelham PLLC can review your IRS transcripts, verify your CSED, and negotiate with the IRS for a faster resolution.
FAQs
Does an IRS lien automatically expire after 10 years?
Yes — unless extended by bankruptcy, appeal, or other tolling events. The IRS must release it within 30 days of expiration.
Can the IRS refile a lien after it expires?
No. Once the collection statute has expired, the IRS loses its legal right to collect or refile.
Can I get the lien removed before it expires?
Yes — through full payment, an accepted Offer in Compromise, or a lien withdrawal under the Fresh Start Program.
What’s the difference between a lien and a levy?
A lien secures the IRS’s interest in your property; a levy actually takes it.
