Statement of Intention and Tax Liens

[amac]

I have two State Tax Liens from 2003 and 2005 that I listed on my schedule as secured debt. I'm confused about how to list this debt on the Statement of Intention. I don't have any real property to consider, only personal property. Does all debt listed as secured have to be included on the (Form 8) Statement of Intention? Should these tax liens be listed on Form 8 at all? The options on the form don't appear to apply to tax lien debt.

[biotechsolution]

they can still be considered secured by any property you exempt in your bankruptcy (personal property, auto, etc.) you pretty much can't exempt anything from a IRS tax lien. The lien will still survive the bankruptcy but it can only attach to pre-filing property. Even though the lien survives the bankruptcy filing they can only take pre-petition assets.
Unless you have a 401(k), that's fair game for them to take because the 401(k) is excluded from your BK, you can't exempt it.