People use "lien" and "levy" interchangeably. They shouldn't. A levy takes your property. A lien poisons it: a public claim attached to everything you own, sitting in the county records, wrecking financing and complicating every sale. The federal tax lien arises automatically when tax is assessed and unpaid; the Notice of Federal Tax Lien is the IRS telling the world about it.
The Toolbox
Liens are more negotiable than they look. Withdrawal removes the public notice entirely. It's available under the Fresh Start rules when balances drop below thresholds with a direct-debit agreement, or when withdrawal facilitates collection. Discharge under Section 6325 frees a specific property from the lien, which is how Tampa real estate gets sold while the seller still owes the IRS: the government releases the parcel, takes its share of proceeds at closing, and the deal closes. Subordination lets a lender jump ahead of the IRS so you can refinance. The Service approves these more often than people expect, because a refinance that frees up payment money serves its interest too.
When the Lien Itself Is the Fight
Sometimes the lien is simply wrong: attached to property that isn't the taxpayer's, clouding title held by a spouse or a third party, or filed on a liability that's no longer enforceable. Those disputes get litigated: lien challenges in collection due process hearings with Tax Court review, quiet title actions, wrongful levy and erroneous lien claims in district court.
A lien on your record is the IRS playing a long, patient game with your largest assets. The counter-moves exist. Most people just never learn their names.