A federal tax lien is the government's legal claim against your property when you neglect or fail to pay a tax debt. In collecting a judgment for taxes, the trial attorney can rely upon either the judgment lien or the federal tax lien, or both.A tax warrant is equivalent to a civil judgment against you, and protects New York State's interests and priority in the collection of outstanding tax debt. One such scam involves fake property liens. It threatens taxpayers with a tax bill from a fictional government agency. Fill out a Notice of Small Claim form. Hand in the completed form to the clerks at any King County District Court location. All liens must be against Essex County residents or property. A money judgment in favor of the United States in a tax case should state one figure that is the entire amount to which the United States is entitled. One such scam involves fake property liens.