Depending upon the size of the tax lien that's secured, the debtor can move to pay it off if he has, or can borrow, the funds. Sometimes this can be done by direct negotiation with the IRS/State to agree on the secured value of the lien.
Other times, the debtor may have to resort to bankruptcy options, such as paying off the value of the secured debt in a Chapter 13 plan. This also may require an action in court to determine the value of the collateral, and hence the equity to which the tax lien attaches. Sometimes a challenge to the validity of the lien may be available, if grounds exist, such as:
* The notice of tax lien was never recorded, although the IRS/State said it was.
* The notice was recorded after the automatic stay took effect.
* The notice was filed against assets that do not belong to you
* The lien was based on an invalid assessment.
* The lien expired. The life of the lien is ten years, unless re-recorded.