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Tax liens are usually filed with the county. If your credit report doesn't say which county it is filed with, start with the one you live in because that's the most likely place. Visit your County Clerk and Recorder and they can provide you a copy of the original filing. The actual lien copy should clearly show who the creditor is.

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Q: I have a tax lien on my credit report and own no real property it is not the IRS how do I find out who this is and what it is for?
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