您是否正在努力支付您的业务或就业税负债？如果您不付款，您可能会面临税收留置权。

For a small business owner, a tax lien can have devastating effects. That’s why you must understand tax liens to prevent them.

Below you will learn:

• What a tax lien is
• How tax liens work
• How to avoid a lien
• How to get rid of a lien

What is a tax lien?

A business tax lien is a government claim against your property when you fail to pay a tax debt, such as business or employment taxes. In the case of your business, this will include all business assets.

When a government files a lien, it has priority over all other debtors. The government isn’t collecting anything at this time. It is simply claiming the first spot in line for future collections.

Federal, state, and local governments can impose a tax lien. This article focuses on federal tax liens created by the IRS.

How a lien affects your business

联邦税收留置权可能会对您的业务产生一些影响。

A tax lien attaches to your business assets, including property, vehicles, andaccounts receivable. The lien also attaches to any assets you receive during the lien.

The IRS files the lien notice in public records where it can be viewed by creditors. The lien might affect your credit score and your ability to get credit.

If you file forbankruptcy for small business, the tax debt and lien may continue after the bankruptcy.

In some cases, the IRS will hold corporate officers and their spouses responsible for the unpaid taxes.

Tax liens vs. tax levies

A tax lien is different from a tax levy.

A tax lien secures the government’s interest in your assets. You do not lose assets from a lien.

A tax levy actually takes your business assets to pay your debts. If you don’t pay or make arrangements to settle your tax debt, the IRS can levy your assets.

How tax liens work

If you don’t pay your taxes in full when you file the return, the IRS will send you a notice for the amount you owe. The IRS Notice of Tax Lien will explain the amount and demand you pay it.

If you fail to pay the debt in full within 10 days after the IRS sends the first notice, a tax lien automatically arises. The IRS may file a Notice of Federal Tax Lien in public records, which lets other creditors and governments see it.

The lien will remain in effect until you pay your debt.

How to avoid a lien

The best way to avoid a tax lien is to file and pay your business and employment taxes. If you pay your taxes, the IRS doesn’t have any reason to impose a lien.

尽力按时支付税单。Reduce business expensesif necessary. If you notice that your business has cash flow problems, plan to make sure you can make your deposits on time.

如果您绝对无法缴税，请提交退货和contact the IRS当彼得ible to start payment negotiations. You might qualify for a different payment option, including:

• Monthly installments
• 妥协的要约
• A temporary collection delay

如果国税局确实向您发送了付款通知，请不要忽略它们。遵循美国国税局给您的任何说明。

How to get rid of a lien

A tax lien is only lifted after all debts, fees, and interest are paid. Until then, your current and future assets are at risk.

Do not ignore IRS notices. Promptly address them.

After you pay your debt in full, the IRS releases your lien within 30 days.

You might want to get help from an accountant. The accountant can help you sort out your business’s finances and make a plan for paying the debt. You might also want to hire a lawyer who is familiar with tax law and liens.

You have three options for reducing the impact of the lien (discharge of property, subordination, and withdrawal), which are国税局概述. These options only reduce the impact; they don’t get rid of the lien or the amount you owe.

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This article is updated from its original publication date of 10/20/2015.