Personal representative of an estate received this -- the lien was paid off in August 2021 when the decedent's house was sold, and a lien release was recorded. But scammers don't bother to check things like that. Send out 100 of these, get 1 victim to pay $5,000 to avoid "distraint," it's all in a day's work.
I told the client I wasn't sure whether this should be reported to the IRS; the Postal Inspectors (because of the mailing permit), or the FBI. She emailed a copy to IRS.