Published: April 14, 2022 | Last Updated: May 26, 2022
Form 668 (Y) (C)
Notice of Federal Tax Lien
View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
You have a balance on your tax account which you have not paid and the IRS has filed this form as a public document, the Notice of Federal Tax Lien (NFTL), with the local and/or state authorities to alert creditors that the government has an interest in your current and future 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.
The NFTL is released after the balance due is fully paid, the time for which the IRS has to collect has expired, or the IRS agrees to compromise the balance owed by accepting an Offer in Compromise.
If you are able to fully pay your balance, there are a variety of options available for payment.
If you can’t pay the amount in full, you have payment options to help you settle your debt over time.
The IRS allows for other types of lien relief, depending on your circumstances.
The Taxpayer Advocate Service is an independent organization within the IRS that helps taxpayers and protects taxpayers’ rights. We can offer you help if your tax problem is causing a financial difficulty, you’ve tried and been unable to resolve your issue with the IRS, or you believe an IRS system, process, or procedure just isn’t working as it should. If you qualify for our assistance, which is always free, we will do everything possible to help you.
Visit www.taxpayeradvocate.irs.gov or call 1-877-777-4778.
Low Income Taxpayer Clinics (LITCs) are independent from the IRS and TAS. LITCs represent individuals whose income is below a certain level and who need to resolve tax problems with the IRS. LITCs can represent taxpayers in audits, appeals, and tax collection disputes before the IRS and in court. In addition, LITCs can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Services are offered for free or a small fee. For more information or to find an LITC near you, see the LITC page on the TAS website or Publication 4134, Low Income Taxpayer Clinic List.
Notice of Federal Tax Lien , Form 668 (Y) (C)