{"ok":true,"canonical_url":"https://dealroom.so/glossary/active-tax-lien","api_url":"https://dealroom.so/api/public/glossary/active-tax-lien","data_freshness":{"sba_records_through":"2026-05-31","fdic_records_through":"2026-03-31","dealroom_last_updated":"2026-06-15","timezone":"America/Chicago"},"source_summary":["Public SBA 7(a) loan records","FDIC institution data","DealRoom lender and franchise enrichment"],"term":{"slug":"active-tax-lien","term":"Active Tax Lien","group":"People and paperwork","definition":"A legal claim by the IRS or state/local government against a person or business's assets due to unpaid taxes. This can block an SBA loan closing.","what_it_means":"An Active Tax Lien, whether personal or business, must be paid off or formally subordinated by the government agency before an SBA loan can close. Lenders will discover these during their lien searches. If a seller has one, make its resolution a condition of closing; if you have one, resolve it immediately.","url":"https://dealroom.so/glossary/active-tax-lien","official_sources":[{"slug":"sop-50-10","title":"SOP 50 10 — Lender and Development Company Loan Programs","official_url":"https://www.sba.gov/document/sop-50-10-lender-development-company-loan-programs","official_label":"View on SBA.gov","authority_tier":2,"publisher":"U.S. Small Business Administration","source_guide_url":"https://dealroom.so/sba-7a/sources/sop-50-10"}],"related":[{"slug":"lien","term":"Lien","url":"https://dealroom.so/glossary/lien"},{"slug":"irs-repayment-plan","term":"IRS Repayment Plan","url":"https://dealroom.so/glossary/irs-repayment-plan"},{"slug":"lien-search","term":"Lien Search","url":"https://dealroom.so/glossary/lien-search"},{"slug":"personal-judgment","term":"Personal judgment","url":"https://dealroom.so/glossary/personal-judgment"}],"related_questions":[{"question":"What happens if a buyer for an SBA 7(a) loan has an active tax lien, even if on a payment plan?","url":"https://dealroom.so/sba-7a/questions/what-happens-if-a-buyer-for-an-sba-7-a-loan-has-an-active-tax-lien-even-if-on-a-payment-pl"},{"question":"How does an open personal tax lien affect my eligibility for an SBA 7(a) loan?","url":"https://dealroom.so/sba-7a/questions/how-does-an-open-personal-tax-lien-affect-my-eligibility-for-an-sba-7-a-loan"},{"question":"Will having a significant tax lien against the acquired business prevent SBA 7(a) loan approval?","url":"https://dealroom.so/sba-7a/questions/will-having-a-significant-tax-lien-against-the-acquired-business-prevent-sba-7-a-loan-appr"},{"question":"Will a past tax lien or judgment on my credit report prevent SBA 7(a) loan approval?","url":"https://dealroom.so/sba-7a/questions/will-a-past-tax-lien-or-judgment-on-my-credit-report-prevent-sba-7-a-loan-approval"},{"question":"What if a business applicant has outstanding federal tax liens or delinquencies?","url":"https://dealroom.so/for-lenders/questions/what-if-a-business-applicant-has-outstanding-federal-tax-liens-or-delinquencies"},{"question":"Can a past federal tax lien, now paid in full, impact my eligibility for an SBA 7(a) loan?","url":"https://dealroom.so/sba-7a/questions/can-a-past-federal-tax-lien-now-paid-in-full-impact-my-eligibility-for-an-sba-7-a-loan"}]},"caveats":["Definitions represent DealRoom's plain-English interpretation for buyers; verify regulatory terms against the official SBA and eCFR sources listed.","Not legal, tax, or financial advice, and not an SBA eligibility determination."],"citation":{"label":"DealRoom.so Glossary — Active Tax Lien","url":"https://dealroom.so/glossary/active-tax-lien","source_type":"DealRoom Data"}}