What does a federal tax lien pertain to?

A federal tax lien pertains specifically to the non-payment of federal taxes. When an individual or business fails to pay federal taxes owed to the government, the IRS can file a lien against their property to secure the government's interest in that asset. This means that the government can claim the value of the property up to the amount owed in taxes, ensuring that there is a legal claim against the property until the debt is satisfied.

This type of lien can impact the taxpayer's ability to sell or refinance their property, as it becomes a recorded encumbrance that must be addressed. In contrast, the other options relate to different aspects of tax obligations or debts that do not pertain directly to federal tax liabilities. Proper payment of state taxes and city taxes relates to different levels of taxation, while private debt obligations concern financial loans or credit agreements, which do not involve government tax liabilities. Thus, a federal tax lien is explicitly connected to the issue of federal tax debt, making this answer accurate.