Liens normally survive bankruptcy. If the lien exceeds the value of the property (or the remaining equity after considering the amount of other liens which have priority) they may be partially dischargeable. Tax liens are usually paid off in full as part of Chapter 13 bankruptcy plans.
The tax underlying the lien may survive bankruptcy even if the lien is wholly or partially discharged, for example if it results from nonfiling of tax returns or a "priority tax", although it may be possible to work out an offer of compromise with the taxing authority to reduce any underlying tax obligation.

