I have an acquaintance who was assessed $10k in taxes in '93. His employer went out of business and simply gave checks for the value of their retirement acccounts and 1099s to the terminated employees. Of course this person lived on those funds for the year and a half that he was out of work and the penalties and interest now exceed the taxes owed. The IRS filed a lien in '96 which states that the last date for refiling is in late-2003. This is about three months after the 10 year anniversary of the taxes, so the tax debt will dissolve before the last date or refiling the lien. I just read on Equifax's web page that unpaid liens remain on your report indefinitely. My question is: How can the lien be refiled if the debt no longer exists? Will a dispute get this removed? We're looking to buy a house or condo but feel we can't even apply until the lien is gone off the reports. Thanks.