| There are different kinds of tax liens that can be | | | | most cases, this does not happen since real estate |
| imposed upon an individual's property or real estate. | | | | researchers are often hired to research the specifics |
| One of the most frequently seen types of tax liens in | | | | of the property, including whether or not any tax liens |
| the United States are federal tax liens. Federal tax | | | | are in existence. In some cases, tax liens are |
| liens are imposed by the United States government in | | | | mistakenly overlooked and the federal tax liens are |
| conjunction with a number of different types of taxes | | | | transferred from one individual to another through the |
| required of individuals to the United States | | | | transfer and sale of the property. |
| Government. Some of these different categories that | | | | However, with federal tax liens there is a statute of |
| can lead to the placement of tax liens include failure to | | | | limitations that exists. Tax liens put in place by the |
| pay the total amount due of income tax, gift tax or | | | | federal government after November 6, 1990 become |
| real estate and property taxes. | | | | void, or unenforceable, after ten years from the date |
| After the failure to pay owed taxes in any of these or | | | | of the implementation of the federal tax liens has |
| other categories, federal tax liens are imposed on a | | | | elapsed. Sometimes extensions to the tax liens or |
| person's property until the taxes are paid in full. If the | | | | various circumstances can affect this statute of |
| home is sold, the federal tax liens are then inherited by | | | | limitations on federal tax liens. |
| the person or persons who purchase the property. In | | | | |