| NOUN | possession | federal tax lien | lien of the United States on all property of a taxpayer who fails to pay the federal government the taxes for which he or she is liable |
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| Meaning | lien of the United States on all property of a taxpayer who fails to pay the federal government the taxes for which he or she is liable. | |
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| Broader | tax lien | lien of which a tax collector may avail himself in default of taxes (analogous to a judgment lien) |
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