Can a person owe federal or state income tax without having a tax lien against them?

Can a person owe federal or state income tax without having a tax lien against them?

Public Comments

1. Yes - as long as you're making payments.
2. the way tax works if you make this much money, you have this many deductions, this is your taxable income, if you had enough taxes witheld to cover it you dont owe and you get whats left. if you did not have enough witheld to cover your tax than that is how much you pay. this is regardless of anything else.
3. Of course. If you didn't have enough taxes taken out of your paycheck.
4. I think you may have to reword your question. A tax lien is because you owed taxes in a prior year have not paid them and a lien has been places to collect those past years taxes. As for the current years both federal and state taxes are due based on income and deductions and have nothing to do with a tax lien on prior years