In general, 26 U.S.C. § 6323(f), in conjunction with RSA 454-B:2, determines where federal tax liens are filed in New Hampshire. A federal tax lien on real property is filed in the registry of deeds in the county where the real property subject to the lien is situated. Depending on the nature of the lien, a federal tax lien on personal property is filed in either the office of the secretary of state or the office of the city or town clerk where the person against those interest the lien applies resides.