§ 27206 Federal Tax Lien Destruction

• •The county can throw away old federal tax liens after 8 years.
• •Before throwing them away, they must make a microfilm copy of any lien that hasn't been released.
• •The microfilm must meet quality standards set by the government.
• •The original microfilm must be kept in a safe place.

Imagine you owe the government money, and they put a lien on your house 10 years ago. You never paid it off, but the county wants to clean up old records.

The county can destroy the original lien paper, but only if they made a microfilm copy of it first. They have to keep that microfilm copy safe in case anyone needs to see it later.