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Home > Notices > Letter 3171
Published:   |   Last Updated: March 6, 2025

Letter 3171

We Filed an Additional Notice of Federal Tax Lien (NFTL) Against You

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Overview

The IRS has filed an additional Notice of Federal Tax Lien (NFTL) in another location for the unpaid balances located on the Form 668(Y)(c) enclosed with the letter.

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1.

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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2.

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.
  • 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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3.

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 a Collection Due Process (CDP) or 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.
  • You may also request a conference with the Office of Appeals using a Form 9423, Collection Appeal Request

The NFTL is released when either the balance is full paid, the time when the IRS can collect has expired, or the IRS accepts an Offer in Compromise.

Where can I get additional help?

Publication 1

Your Rights as a Taxpayer

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Publication 5

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

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Publication 594

IRS Collection Process

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Publication 1468

Guidelines for NFTLs and Centralized Lien Processing

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Instructions on How to Request a Certificate of Release of Federal Tax Lien

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Publication 1660

Collection Appeal Rights

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General Resources

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