There are different kinds of tax liens that can be imposed upon an individual's property or real estate. One of the most frequently seen types of tax liens in the United States are federal tax liens. Federal tax liens are imposed by the United States government in conjunction with a number of different types of taxes required of individuals to the United States Government. Some of these different categories that can lead to the placement of tax liens include failure to pay the total amount due of income tax, gift tax or real estate and property taxes.

After the failure to pay owed taxes in any of these or other categories, federal tax liens are imposed on a person's property until the taxes are paid in full. If the home is sold, the federal tax liens are then inherited by the person or persons who purchase the property. In most cases, this does not happen since real estate researchers are often hired to research the specifics of the property, including whether or not any tax liens are in existence. In some cases, tax liens are mistakenly overlooked and the federal tax liens are transferred from one individual to another through the transfer and sale of the property.

However, with federal tax liens there is a statute of limitations that exists. Tax liens put in place by the federal government after November 6, 1990 become void, or unenforceable, after ten years from the date of the implementation of the federal tax liens has elapsed. Sometimes extensions to the tax liens or various circumstances can affect this statute of limitations on federal tax liens.