That is probably because the State would not be making a claim for the Treasury/IRS anyway. The first lien would only be brought up after the taxpayer loses a dispute because it is an Agreed by the endorsement signatures on the paychecks. Therefore if the taxpayer already knows about the first lien by the Treasury through the endorsement, it is unlikely to be brought up by the state - or even the Treasury until the Notice of Lien. On the notice of lien, there is obviously an already perfected lien.