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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.
Generally an IRS tax lien will automatically release 10 years (from the date of assessment) after it was filed. However, the IRS may re-file liens under certain circumstances. So the key date is ten years from the date of the final notice and assessment of tax due for the tax year in question. If subsequently, you have not been notified that the tax lien was re-filed you should request a Certificate of Release of Federal Tax Lien. IRS Publication 1450 can give you specific instructions on how to do this. See it at http://www.irs.gov/pub/irs-pdf/p1450.pdf.