Certain taxes associated with estates can create what type of lien?

The correct answer is that certain taxes associated with estates create a general lien.

A general lien arises from a legal claim against all property owned by an individual until a debt or obligation is satisfied. Estate taxes are levied by the government on the value of a deceased person's estate, and these taxes can be applied to the entirety of the estate's assets, rather than being tied to a specific piece of property. This means that the government has the right to collect the owed estate taxes from any or all of the assets, hence establishing a general lien.

In context, specific liens are attached to particular properties, such as a mortgage or property tax lien that is only applicable to one piece of real estate. Judgment liens, on the other hand, arise from court judgments against individuals and can apply to all of a debtor’s property, but in the context of estate taxes, the classification of a general lien is more appropriate. Temporary liens are not commonly recognized in the specific context of estate taxes, as they typically do not apply to the nature of tax obligations.