The medical lien is a legal claim against a secured asset and as such it has no innate value. However, and to follow-up on the comments from @Opus 17, in 2021, the IRS allows all taxpayers to deduct their qualified unreimbursed medical care expenses that exceed 7.5% of their adjusted gross income. You must itemize your deductions on IRS Schedule A in order to deduct your medical expenses.
@sundollar2
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