If an IRS tax lien is filed with a release date on it and you pay?
Generally, if the IRS doesnt refile the lien by the date last date for refilling as noted on the Form 668, then the lien has been released. Read the statement in Form 668 about this. However, it doesnt mean that the statute has expired. Most likely it has, but several things can keep it open. Filing a Collection Due Process request or an Offer in Compromise are two reasons. If the statute has expired, then you no longer owe the tax for that specific assessment. Contact the IRS and ask them or hire a competent Enrolled Agent, CPA or tax attorney to be sure.