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The federal tax lien arises when the Service meets the requirements of IRC § 6321, i.e. , an assessment and a notice and demand for payment.Notice to judgment debtor. 514.36 Statement of claim for lien; contents; filing. 514. 37 Foreclosure of lien; summons and notice; replevin of vehicle; Judgment; seizure and. Notice of an application to approve an undertaking must be given to the lienor along with a full set of papers. See Lien Law § 19 (4). A third party served with a written notice to apply property to a judgment. Garnishment. 779.06. Filing claim and beginning action; notice required before filing; contents of claim document. 779.07. Judgment and lien docket. 779.08.