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Home > Notices > Form 668 Y C
Published:   |   Last Updated: March 6, 2025

Form 668(Y)(C)

Notice of Federal Tax Lien

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Overview

The IRS files the Notice of Federal Tax Lien (NFTL) with local or state authorities to alert creditors you owe the government unpaid taxes.

The notice can be filed in multiple locations and states. When the NFTL is filed you will receive a letter with a copy of the NFTL showing the location(s) and state(s) where it was filed.

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What does this mean to me?

  • The IRS has filed a notice to alert creditors that you owe the government unpaid taxes.
  • The NFTL is a public record that can affect you and your property and assets.
  • The notice can be filed in multiple locations and states. When the NFTL is filed you will receive a letter with a copy of the NFTL showing the location(s) and state(s) where it was filed.
  • The additional NFTL is a public record that can affect you and your property and assets.
  • While NFTLs no longer appear on credit reports, they may still affect your ability to get credit if a potential creditor uses other resources, such as public records, to discover the NFTL.
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How did I get here?

  • You have a balance on your tax account which you have not paid.
  • The NFTL is filed to alert creditors you owe the government.
  • The NFTL secures the government’s claim to your current and future property and assets until the balance is paid in full.
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What are my next steps?

  • Pay the amount you owe or consider a collection alternative to stop additional collection actions. See payment options for more information.
  • If you disagree with the IRS filing an additional NFTL in another location, you can request a conference with the Office of Appeals through the Collection Appeals Program (CAP). You may still be able to request Collection Due Process (CDP) or an Equivalent Hearing (EH) depending on when the original lien was filed for the periods listed on this notice. See lien relief for options to address the NFTL.
  • Once a lien arises, the IRS generally can’t release it until you’ve paid the tax, penalties, interest, and recording fees in full or until the IRS is no longer legally able to collect the tax. However, in certain circumstances a lien may be withdrawn, discharged, or subordinated. Visit Liens on TAS Get Help and lien relief more information.
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Additional Information

Where can I get additional help?

Publication 5

Your Appeal Rights and How to Prepare a Protest If You Don’t Agree 

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Publication 1468

Guidelines for Notices of Federal Tax Liens and Centralized Lien Processing

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Publication 594

IRS Collection Process

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Publication 1660

Collection Appeal Rights

Download

General Resources

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If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).

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