### Question
What is the definition of tax lien filing?


### Answer
The definition of **tax lien filing** is as follows in *26 U.S.C. § 6323*:

> the filing of notice (referred to in subsection (a)) of the lien imposed by section 6321

#### Citation:
  - *26 U.S.C. § 6323*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter C-Lien for Taxes > PART II-LIENS**

