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Published: April 21, 2022   |   Last Updated: April 21, 2022

Letter 3171

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

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Letter Overview

You have a balance on your tax account which you have not paid and the IRS has filed a public document, the Notice of Federal Tax Lien (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 IRS previously filed a NFTL filing for the same debt. With the prior NFTL notice the IRS provided Letter 3172. We filed a NFTL against you and you have a right to a hearing under Internal Revenue Code (IRC) Section 6320. This new filing doesn’t provide additional collection due process (CDP) rights, but you can still request a hearing with the IRS Independent Office of Appeals (Appeals).

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

What does this mean to me?

The lien attaches to all of your assets, personal or business (real estate, securities, vehicles), as well as future assets acquired in the period of the duration of the lien. For more information refer to Publication 594, The IRS Collection Process.

While NFTL’s 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. 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 However, in certain circumstances a lien may be withdrawn, discharged, or subordinated. Visit Liens on TAS Get Help for further information.

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How did I get here?

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.

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What are my next steps?

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.

Where can I get additional help?

Understanding your notice or letter

Get Help topics

Browse common tax issues and situations at Get Help on the Taxpayer Advocate Service’s website

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

NFTL Filed (in Public Records)

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
  • Letter 3171, We Filed an Additional Notice of Federal Tax Lien Against You
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Where am I in the tax system?

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

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