Your facts are confusing, so I will lay out some general ideas. If you sell the assets of your business to another party, they are only obtaining assets and they are not taking on any debt. In addition, any purchaser would want you to make various warranties and representations to protect them against such debt. If you sell the shares of stock of your business, the buyer takes the corporation as is and in fact the debts become his problem.
So if you keep your corporation's shares and continue to operate such entity the lien would still be attached to the corporation.
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If you did an asset sale of the business, which is what it sounds like from your facts, then the new owner would not inherit your tax lien. If you did a stock sale then it is possible for the lien to go with the sale of the business. However, if no assets were transferred it begs the question as to what you actually sold to this person.
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I'm a bit confused as to what you are actually selling.
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