The following is a section from this link:
http://famguardian.org/CDs/IRSCD/Res...Jennings,John/
Click on " A Big Suprise.rtf "
quote
IF you are troubled by the I.R.S., look at Title 26 U.S.C. sec. 9010 (c) and 6096(b) and you will see that the I.R.S. has to file a suit against you in a Three-judge District Court to determine an Income Tax Liability to enjoin you to pay a Tax.
However, the I.R.S. will file an illegal "Notice of Federal Tax lien" against you in your local county clerks' office and wait 60 days and get the Clerk to give the I.R.S. agent a certified copy of the illegal tax lien, now the certified "Notice of Federal Tax Lien" is a negotiable note and now the I.R.S. will impose a levy upon you and if you do not know the issues to take and where to take them, you are SCREWED, however there are methods that you can take to recover your property and your life.
Unquote
Here is the mother load of links on leins:
http://famguardian.org/CDs/IRSCD/Enforcement/Liens/