A bill to amend the Internal Revenue Code of 1954 to provide for the discharge of an unrecorded tax lien against a personal residence purchased from a delinquent taxpayer.

Amends the Internal Revenue Code to provide for the discharge of unrecorded tax liens on personal residences which are purchased from the delinquent taxpayers by individuals. Allows purchasers of such property to bring civil suit, within six years after the notice of the lien is filed, for discharge of the lien, in any district court of the United States.