What happens to tax liens that survive the Chapter 7 Discharge?
If the discharge in the Chapter 7 case eliminates the debtor’s personal liability for the tax year or years for which there is a lien, the lien survives only as a charge on the equity in the property that the debtor owned at the beginning of the case. The lien, though not discharged, does not attach to assets that you acquire after the case is filed.
