If a federal tax lien is refiled, how many additional years is it extended?

When a federal tax lien is refiled, the lien is extended for an additional ten years. This is significant because a federal tax lien arises when the IRS issues a notice of lien due to an unpaid tax obligation, effectively creating a legal claim against the taxpayer's property.

Refiling the lien is a necessary legal step to maintain the government's claim against the taxpayer and ensure that if they were to sell property, the lien remains enforceable. The extension of ten years allows the IRS to pursue collection more effectively. After the initial lien period of ten years, if it is not refiled, the lien generally expires. Thus, understanding the implications of a refiled lien and the extension period is crucial for both taxpayers and title insurance practitioners in order to correctly assess any potential risks to title when considering real property transactions involving liened properties.