Last Updated: April 21, 2022
We Filed an Additional Notice of Federal Tax Lien (NFTL) Against You.
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 a public document, the NFTL, with the local and/or state authorities to alert creditors that the government has a right to your interests in any current and future property and assets. The NFTL is in addition to one that was previously filed for the same tax period.
The IRS previously filed a NFTL in another location and sent you a Letter 3172, We filed a Notice of Federal Tax Lien against you and you have a right to a hearing under Internal Revenue Code 6320. This letter contains Collection Due Process (CDP) information.
This notice does not provide Collection Due Process rights but you can still request a hearing with the IRS Independent Office of Appeals. You will need to request a conference through the Collection Appeals Program (CAP), but unlike a CDP hearing, you may not seek review of Appeals’ decision in the U.S. Tax Court. See Publication 1660, Collection Appeal Rights, for a full explanation of the CAP.
In addition, you can obtain the manager’s name and phone number by contacting the employee listed on your notice. IRS employees are required to give you their manager’s name and phone number when requested.
The NFTL is released after the balance due is full paid, the time in 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 full 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 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.
NFTL Filed (in Public Records)
Notice of Lien Filed and Right to Collection Due Process Hearing
We Filed an Additional Notice of Federal Tax Lien Against You, Letter 3171