Lien

A legal claim that prevents you from selling your asset until a certain debt is paid.

If you owe income tax the IRS can put a lien on your real estate, car, and bank accounts. If you try to sell your house, you have to use the proceeds to pay the IRS all your back taxes before the prospective buyer can legally own the house.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/lien/