A tax lien is a legal claim against the assets of the taxpayer who fails to pay taxes owed to the government. If you fail to pay back taxes after the IRS sends you a notice demanding your payment, they will proceed to the seizure of the property for your tax debt. The IRS may eventually file a notice of federal tax lien against your property. You most likely won't be able to sell or refinance your property, so the best option may be to request a tax lien discharge.
When you apply for a tax lien discharge, you will have to show the IRS that you are willing to pay your tax debt and protect their interests. If you apply for a lien discharge and the IRS grants your request, You will then receive a certificate of discharge that removes the tax lien from your property, and you can now sell or refinance your property. Without the lien discharge grant by the IRS, anyone who buys your property takes it subject to the IRS tax lien. However, the IRS can still seize your property. The tax lien will discharge any potential buyers because they won't want to be responsible for your tax debts and problems.