can you discharge a mass state income tax lien.

Liens don't get discharged.  They may or may not be able to be removed after a discharge depending on the circumstances. Tax debts are dischargeable in bankruptcy if they meet certain requirements.  Primarily these are: (1) it has been more than 3 years since the returns were last DUE (including extensions) to be filed, (2) the returns were timely filed or it has been at least 2 years since the returns were filed, (3) there was no fraud involved or attempts to evade the tax, AND, (4) the taxes were not assessed within the last 240 days. The above all have numerous exceptions and things which extend or toll the time periods, so you definitely need to consult with an experienced bankruptcy attorney in your area to determine whether the taxes in your situation are dischargeable. Assuming they are, the lien will remain against whatever assets it has attached to prior to the bankruptcy being filed.  Whether it can be removed is primarily a function of the value of the assets. Mark Markus has been practicing exclusively bankruptcy law in California since 1991.  He is a Certified Specialist in Bankruptcy Law by the State Bar of California Board of Legal Specialization,  AV-Rated by martindale.com, and A+ rated by the Better Business Bureau.