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 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. 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. This letter advises you of your right to appeal the filing of the NFTL. See NFTL for more information.
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
The IRS will send you a Notice of Your Right to a Collection Due Process Hearing within five business days of filing the NFTL. You’ll have 30 days (the date will be shown in the notice) to request a Collection Due Process (CDP) hearing with the IRS Independent Office of Appeals. See NFTL for more information.
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. 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. See NFTL for more information.
See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process. For more information on how to appeal see NFTL.
Understanding your notice or letter
IRS.gov has resources for understanding your letter, visit Understanding your IRS Notice or Letter on IRS.gov
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 Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320, Letter 3172
