When you are included in the lien sale, the City of New York sells your debt to an authorized buyer. The buyer then has the right to collect what you owe.A federal tax lien is the government's legal claim against your property when you neglect or fail to pay a tax debt. A lien is a legal claim against the property of a debtor in case they fail to fulfill the terms of a contract or some other financial obligation. First, the basics: A lien is a security interest in a specific piece of property granted to someone other than that property's owner. A flux of the bowels, in which the aliments are discharged undigested, and with little alteration either in color or substance. A lien is a claim placed against an asset. We often think of liens in terms of real estate. 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. And make sure to seal the edges really well to avoid the filling leaking out.