I have a question. What if a tax deadbeat doesn’t own property or “real” assets. What would the fed or state income tax lien attach to?

Just curious and wondering out loud… Like I said – I’ve got an interest in watching the public records on our former rip-off contractor… I guess so I can add our judgement to his long list of outstanding liens and judgements once we win in arbitration.
(Already had the cslb refer our complaint for prosecution and have collected from his bonding company… The facts are on our side.)