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The tax lien will still expire at the end of 10 years â even if the IRS has more than 10 years to collect â unless the IRS timely refiles the lien. If the IRS timely refiles the tax lien, it is treated as continuation of the initial lien.he tax lien will still expire at the end of 10 years â even if the IRS has more than 10 years to collect â unless the IRS timely refiles the lien. If the IRS timely refiles the tax lien, it is treated as continuation of the initial lien.
Understanding Federal tax liens: How they work, when they expire and why they can be refiled. by Howard S. Levy, Esq. on. in IRS collection notices, Tax liens. The Internal Revenue Code does not make it easy to understand how Federal tax liens work.Hopefully, that is what I am here for. The starting point to understanding your tax lien is to know that it lasts for the amount of time the IRS has to collect from you â 10 years.nderstanding Federal tax liens: How they work, when they expire and why they can be refiled. by Howard S. Levy, Esq. on. in IRS collection notices, Tax liens. The Internal Revenue Code does not make it easy to understand how Federal tax liens work.