Receiving a Chapter 7 discharge can be an exciting time because it is a fresh start ahead. You are no longer personally liable for those personal debts existing at the time you filed your Chapter 7 Bankruptcy. But be beware of one snag in the machinery – the IRS. If an IRS federal tax lien existed at the time you filed your bankruptcy case, that federal tax lien may survive your Chapter 7 discharge. Even if the underlying tax liability is discharged by the Chapter 7, the federal tax lien still survives. While you are no longer personally liable on the discharged tax debt, the lien still attaches to your personal property you owned at the time of filing (but not post-filing acquired property). It can still be resurrected and used to collect against property you owned at the time of filing. The reason this is important is because many times taxpayers mistakenly believe the lien is also extinguished by the Chapter 7 discharge. This is not true. A recent 2020 case, Webb v. IRS, No. 1:17-cv-00058 (S.D. Ind. 2020) illustrates the nuances of a federal tax lien’s rebirth years after a Chapter 7 bankruptcy discharge.