Yes. Regardless of where you live,
the IRS can file a lien against your assets regardless
if the assets are located in the US or in a foreign country.
Just as long as you own the assets, they are subject to levy.
However, the IRS is legally unable to take administrative actions
against your foreign property
unless there is a treaty provision.]
IRS가 해외 자산에 대해 유치권을 신청할 수 있다고 하네요!!!