In 2006, the IRS placed a federal tax lien on an individual.
That individual will file for Chapter 7 bankruptcy in 2011 and discharge the tax liability.
1) In what situations does the IRS commence a lawsuit to collect the tax and enforce the lien? Is this now impossible since the taxes will be discharged in chapter 7 bankruptcy?
2) Understanding that federal tax liens are not dischargeable in bankruptcy, does the lien disappear after the 10 year period passes if the taxes got discharged in chapter 7?