#tax_lien__taxlien  lien of which a tax collector may avail himself in default of taxes (analogous to a judgment lien)
  supertype:  #lien  the right to take another's property if an obligation is not discharged
  subtype:  #federal_tax_lien__federaltaxlien  lien of the United States on all property of a taxpayer who fails to pay the federal government the taxes for which he or she is liable
  subtype:  #state_tax_lien__statetaxlien  a lien on the property of a taxpayer that the tax collector can use upon default of payment of taxes

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