Federal Tax Lien

Lien of the United States on all property and rights to property of a taxpayer who fails to pay a tax for which he is liable to the federal government.

A Debt attached against Property for unpaid federal taxes; most often used by the Internal Revenue Service to attach property for payment of owner's unpaid income taxes.
Example: Cecil sold his home but could not receive the equity because of the federal tax lien arising out of his failure to pay federal income taxes.