The online rumor mill has churned out another rumor, this one about how the IRS can file tax liens on property for failure to comply.

In a word, that’s false.

There are penalties attached to non-compliance, but they don’t involve liens or wage garnishments. The IRS can deduct money from a tax refund, however. 
The Kaiser Health News has a good Q&A on the topic. (See third item for the information about what the IRS can/can’t do.)