### Question
How is the term tax lien filing defined?


### Answer
The term **tax lien filing** is defined in *26 U.S.C. § 6323* as the following:

> 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**

