Estate Tax Lien

An estate tax lien is a legal claim the government can place on a deceased person's assets when they owe estate taxes. When someone passes away, their estate may be liable for taxes based on its value. If these taxes are not paid, the government can secure its interest by filing a lien, which prevents the estate from distributing assets to heirs until the tax debt is settled. This ensures that the taxes owed are collected before beneficiaries receive their inheritance, protecting the government's right to those funds.