It may, after exhaustive methods have been done to collect the unpaid taxes, up to and including seizure of property. If your Collection Statute Expiration Date (CSED) is near, the IRS may act aggressively to get you to pay as much as possible before the deadline or agree to extend it.If the period for collection has ended, there is a ten year statute of limitations on IRS collections. This means that the IRS can attempt to collect your unpaid taxes for up to ten years from the date they were assessed. Subject to some important exceptions, once the ten years are up, the IRS will stop its collection efforts. (In this case, the release is automatic.)Here are two publications which give excellent information about liens: https://www.irs.gov/pub/irs-pdf/... and Understanding a Federal Tax LienHope this information is helpful.