Is it an IRS lien or a state lien?
Both. The state lien was recorded in 1996 and then released in 1997. In California, they garnish wages quickly to satisfy tax debt.
The IRS lien was filed in 1998 and satisfied in September of 2004. The IRS is easier to stall with promises of payment plans, etc. Would not be surprised if both liens covered the same time period of non payment.
There is both a state & federal lein