Can the IRS take a lien out on property for payroll taxes?

Do you owe 941 employment and payroll back taxes?

The answer is:

Yes the IRS take a lien out on property for payroll taxes.

Under IRC §6321, the federal government can encumber property with a general tax lien. Generally, this lien can be used to encumber any property that the taxpayer owns (this is generally determined under state law). A tax lien will be imposed on a taxpayer when he neglects or fails to pay taxes after demand by the government.


A general tax lien lasts indefinitely, until the tax is paid or becomes unenforceable due to lapse of time, and attaches to all property in which the taxpayer has an interest. A tax that has been timely assessed may only be collected by seizure of property by levy or by a court proceeding if the levy is made, or the court proceeding is begun, within ten years after the date of the assessment, or before the end of the period specified in an extension agreement entered into between the taxpayer and IRS.

Get professional IRS representation. Our firm represents taxpayers before all administrative levels of the IRS.

Please call us at 877-788-2937 or email us to schedule an appointment.

Mike Habib EA is an accredited member of the BBB better business bureau with an A+ rating. Mike is also an Endorsed Local Provider – ELP by Former Dave Ramsey ELP 2012-2019, the TV and financial expert. Mike is an active member of CSEA – California Society of Enrolled Agents, and NAEA – National Association of Enrolled Agents.

About Mike Habib, EA NTPI Fellow®:

Mike Habib, EA is an IRS licensed Enrolled Agent who owns and operates a specialized tax services boutique firm serving clients in various metro areas such as Los Angeles, Whittier, Pasadena, Glendale, Burbank, Orange County, Riverside, Palm Springs, San Bernardino, Palmdale, Bakersfield, New York, New Jersey, Chicago, Houston, Phoenix, Philadelphia, San Antonio, San Diego, Dallas, San Jose, Detroit, Jacksonville, Indianapolis, San Francisco, Columbus, Austin, Memphis, Fort Worth, Baltimore, Charlotte, El Paso, Boston, Seattle, Washington DC, Milwaukee, Denver, Louisville, Jefferson, Las Vegas, Reno, Hempstead, Tucson, Nashville, Davidson, Portland, Tucson, Albuquerque, Santa Fe, Anchorage, Atlanta, Long Beach, Fresno, Sacramento, Mesa, Kansas City, Cleveland, Virginia Beach, Omaha, Miami, Oakland, Tulsa, Honolulu, Minneapolis, Pittsburgh, Colorado Springs, Arlington, Wichita, Birmingham, Montgomery

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