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Published:   |   Last Updated: April 27, 2023

Letter 3171

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

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Letter 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. 

This letter may include additional topics that have not yet been covered here. Please check back frequently for updates.


What does this mean to me?

You need to pay the balance(s) identified in the letter immediately to stop other collection actions.
The additional NFTL is a public record that can affect you and your property and assets. 


How did I get here?

You have a balance on your tax account which you have not paid. 

When you don’t pay your taxes, the IRS can fileda public document with local and/or state authorities. 

When the NFTL is filed it to alerts 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. 


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 may still request an Equivalent Hearing using a Form 12153, Request for Collection Due Process or Equivalent Hearing. See Publication 1660Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.

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?

Understanding your notice or letter

Get Help topics

If you still need help

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.

Related Letters & Forms

Notice of Lien Filed and Right to Collection Due Process Hearing

  • Letter 3172, We filed a Notice of Federal Tax Lien against you and you have a right to a hearing under  Internal Revenue Code Section 6320

Where am I in the tax system?

We Filed an Additional Notice of Federal Tax Lien Against You, Letter 3171