If the Internal Revenue service wants to collect unpaid income taxes against someone, what must that agency do to assert this against the taxpayer's real property? Record the notice of tax lien in each county where the taxpayer owns real property in the same manner as a judgment lien. Mail a copy of the notice of tax lien to the taxpayer. Record the tax lien against each parcel of real property that the taxpayer owns. Record a notice of the tax lien in the county where the defendant lives