What is the duration of a federal tax lien from the date of assessment, including refiled time?

The duration of a federal tax lien from the date of assessment is generally 10 years plus an additional 30 days. This timeline is critical for understanding the longevity of a tax lien's effects on real property.

Once a federal tax lien is filed, it gives the government a legal claim to the taxpayer's property until the liability is satisfied through payment or other arrangements. The 10-year period is significant because it defines how long the lien remains enforceable against the taxpayer's assets.

After this period, if the tax liability is not paid, the lien could potentially be refiled to extend its duration. The additional 30 days is typically associated with the time allotted for the lien to be recognized before it may be considered for renewal or refiling. This knowledge is particularly important for those involved in title insurance, as it affects the marketability of a property and the risk assessment for title insurers.

The other options reflect durations that exceed the established legal timeframe and therefore are not applicable in this context. Understanding these specific durations allows individuals in the title and real estate industries to navigate and communicate effectively regarding liens and property matters.