en   An official website of the U.S. Gov
Taxpayer Bill of Rights
Popular search terms:
News
Get Help
Reports
Tax Terms
Notices
Exit search
Home > Notices > Letter 3171
Published:   |   Last Updated: June 8, 2026

Letter 3171

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

Where am I on the Roadmap?
Roadmap icon

Overview

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

I need more information

1
1.

What does this mean to me?

  • The IRS has filed an additional  notice to alert creditors that you owe the government unpaid taxes.
  • The NFTL is a public record that can affect your property and other assets.
  • An NFTL may be filed in more than one location or state. When the additional NFTL is filed, the IRS sends you a letter with a copy of the NFTL showing the location(s) and state(s) where it was filed.
  • 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.
2
2.

How did I get here?

  • You have a balance on your tax account which has not been paid.
  • The NFTL is filed to alert creditors that you owe the government a tax debt. 
  • The NFTL secures the government’s claim to your current and future property and assets until the balance is paid in full or the IRS can no longer legally collect it.
3
3.

What are my next steps?

  • Pay the amount you owe as soon as possible or consider a collection alternative, such as a payment plan, offer in compromise, or temporary delay of collection due to financial hardship to help prevent 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 IRS employee’s manager. If the issue is not resolved, you may request review by the IRS Independent 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 NFTL was filed for the tax periods listed on this notice. See lien relief for options to address the NFTL
  • Once a lien arises, the IRS generally won’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 IRS generally issues a certificate of release within 30 days after the tax debt is fully paid, the IRS determines the liability has become legally unenforceable, or the IRS accepts a bond. If an Offer in Compromise is accepted, the lien is generally released after you satisfy the accepted offer amount.

Where can I get additional help?

Publication 1

Your Rights as a Taxpayer

Download
Publication 5

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

Download
Publication 594

IRS Collection Process

Download
Publication 1468

Guidelines for NFTLs and Centralized Lien Processing

Download

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

Download
Publication 1660

Collection Appeal Rights

Download

General Resources

Understanding your notice or letter

Get Help topics

Browse common tax issues and situations at TAS Get Help

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).

View our Interactive Tax Map

Let us help you navigate your way through the IRS. Visit our interactive tax map to see where you are in the tax process.

Taxpayer Roadmap
icon

Did you know there is a Taxpayer Bill of Rights?

The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.

It is also what guides the advocacy work we do for taxpayers.

Read more about your rights

Read the Latest TAS Tax News

Read the Latest TAS Tax News