Filing a Notice of Federal Tax Lien is a formal process by which the IRS makes a legal claim to property as security or payment for a tax debt. A provision in late 2008 legislation requires employer -sponsored qualified retirement plans to offer non-spouse beneficiaries the opportunity to roll over an inherited plan account balance to an IRA set up to receive the rollover on the non-spouse beneficiary's behalf. The IRS issued guidelines to address potentially abusive retirement plan ...