Ashley Biden, President Biden's daughter, owes $5,000 in income taxes beginning in 2015, according to a recent tax lien docket first obtained by Fox News Digital.
Liens are legal claims imposed by the government on a property or assets to secure unpaid taxes after repeated attempts to collect.
On Dec. 1, the Pennsylvania Department of Revenue in Philadelphia County notified Biden that the "amount of such unpaid tax, interest, additions or penalties is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property – real, personal, or both – as the case may be," according to the notice.
The period start date listed on the lien begins Jan. 1, 2015 – when Joe Biden was vice president in the Obama administration – and ends Jan. 1, 2021, days before he was sworn in as president.