A tax lien is a lien imposed by law upon a property to secure the payment of taxes. A tax lien may be imposed for delinquent taxes owed on real property or personal property, or as a result of failure to pay income taxes or other taxes. ==Federal tax lien in the United States== In the United States, a federal tax lien may arise in connection with ... Found on http://en.wikipedia.org/wiki/Tax_lien
The right of a tax authority to claim assets belonging to a company or individual who default on tax payments Found on http://www.encyclo.co.uk/local/22643