A federal tax lien results from which of the following circumstances?

A federal tax lien arises specifically from the failure to pay federal income taxes. When individuals or entities do not fulfill their tax obligations to the federal government, the IRS can file a lien to secure payments. This lien serves as a legal claim against property owned by the taxpayer, ensuring that the government has a right to the taxpayer's assets if they do not settle their debt.

The implication of a federal tax lien is significant, as it can affect the taxpayer's credit rating and ability to sell or refinance property, since the lien must typically be satisfied before any transfer of ownership. By law, the IRS must file a notice of lien, making it public and ensuring that other creditors are aware of the claim against the taxpayer's assets.

The other circumstances outlined in the alternatives, such as unpaid property taxes, mechanic's fees, or unpaid judgments, pertain to different types of liens. For example, property taxes result in a municipal lien, mechanic's liens involve unpaid construction work, and judgments typically relate to court-ordered debt. Each of these has specific rules and implications, but they do not involve the federal government directly in the way that a federal income tax lien does.