does a tax lien expire
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.