A seriously overdue tax liability may also prompt DOR to send the taxpayer a Notice of Intent to Lien, where DOR records a tax lien which will encumber the taxpayer’s real and personal property, and may prevent the sale or transfer of the property attached. Because the notice is a public record, it is also available to credit reporting agencies and may damage the taxpayer’s credit record.

A Notice of Massachusetts Tax Lien is recorded at the Secretary of the Commonwealth’s Office in Boston and at the Registry of Deeds of the county in which the taxpayer resides and/or where any real property is situated.

Sample Intent to Lien pdf format of Notice of Intent to Lien Sample