Lien

Lien means:
a charge or legal claim against property, making it security for the payment of a debt, judgment, mortgage, or taxes; it is a type of encumbrance. A specific lien is against certain property only. A general lien is against all the property owned by the debtor. IRC (check if this IRC provision is current here) §6321.

Lien and California Tax

For more information about taxes in California, click here.

A lien is a legal claim or charge against real or personal property to satisfy a debt.