Tax liens
Tax liens will "ride through" your bankruptcy case. If you have an otherwise dischargeable tax claim and a lien has been recorded against your real or personal property the lien will remain after your bankruptcy. The IRS or state taxing authority will still be able to attach and proceed against the property liened prior to the filing of your case.
In chapter 13 cases only, the secured tax claims will typically have to be paid in full over the course of your case, however if the claim is otherwise dischargeable, the lien may be reduced to value of the property liened. The value of the property liened may not be known until after your case is filed. This may increase of reduce your monthly plan payment. Failing to re-ray your secured tax claim will result in failure of your bankruptcy plan.