If you have unpaid income taxes in California from 1994 but no lien should you pay them?

If you live or visit California (or ever intend to), or you have any property there, yes.

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Interesting. If you have unpaid income taxes for over ten years, then be careful. Yes, IRS and California Revenue Department did not try to collect the tax debt yet but eventually they will. Did they send you a notice for your unpaid taxes? Read it through and you will find huge penalties and interests for the unpaid taxes, which may take up to 50% of your final tax debt. Revenue departments don't only seize properties, they can seize all kind of assets as well. For example, they can levy your wage, your bank account and your 401k account. If possible, hire a tax attorney to help you deal with it. More information about tax lien and unpaid taxes, you can check the links below.