Hi Sara,

Here's some info I found regarding federal tax liens...

The federal tax lien continues until the liability for the amount assessed is satisfied or becomes unenforceable by reason of lapse of time, i.e., passing of the collection statute expiration date (CSED). ... Generally, after assessment, the Service has ten years to collect the tax liability. IRC § 6502.


https://www.irs.gov/irm/part5/irm_05-017-002.html


As far as I am aware, Pennsylvania has no statute of limitations regarding Commonwealth Tax Liens, so I always report them when found against a party in title within the time of ownership.

Hope this helps.

Regards,
Scott Perry