Yes, no matter what your financial situation is, once the federal tax lien is in place, you will have to pay it.  Similar to student loans, this type of debt cannot be excused in bankruptcy proceedings.  In addition, if you have to sell off assets as part of your bankruptcy proceedings, the monies obtained will go to satisfy your federal tax lien first.  Finally, if the federal tax lien is assigned while you are in the process of filing bankruptcy, it will still take precedence over all other debts.