A tax warrant (lien) may be issued. You will be asked to complete a financial statement.Every such judgment shall be a lien thereupon to commence as provided in RCW 4.56. In Washington, a property lien can be used to collect a court judgment. Here's how it works. A judgment lien is a lien that arises because of a past court case that found the debtor liable for breaching express or implied contract terms. 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. A federal tax lien is the government's legal claim against your property when you neglect or fail to pay a tax debt. Information and sample forms to be used when you need to claim that some of your property is exempt (protected) from being taken to pay a debt. Washington State is not a tax lien state.