For how many years are federal tax liens valid?

Federal tax liens are valid for a specific duration, which is generally 10 years from the date of assessment. This duration is established under federal law, specifically within the Internal Revenue Code, which outlines how long the IRS retains a claim against a taxpayer's property due to unpaid taxes. The 10-year period allows the IRS to collect the owed taxes through lien enforcement before they lose legal rights to the lien.

While certain actions can extend the validity of the lien or impact its enforceability, the standard time frame recognized is indeed 10 years. Understanding this duration is critical for lease and title analysts, as it influences decisions regarding property transactions and the potential encumbrances that may be present.