The IRS will generally not file a real lien with the county clerk or state until at least 150 days after the liability was established (but in practice, it will generally only file the lien if the tax liability is over $25,000 or there is something else that jeopardizes the collection of the tax).
The IRS will generally not file an actual “paper” tax lien with the county clerk or state until at least 150 days after the liability was established (but in practice, it will generally only file the lien if the tax liability is over $25,000 or there is something else jeopardizing the collection of the tax).