Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320
View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.
The first thing to do is to check the return address to be sure it’s from the IRS and not another agency.
If it’s from the IRS, the notice will have instructions on how to respond and provide a specific website link for you to visit for additional information located at the end of the notice or letter. Visit I Got a Notice From the IRS for further details, including what to do if the notice is not from the IRS.
First and foremost, don’t ignore notices from the IRS. Even if you can’t pay the taxes you owe, responding to a notice before the due date could prevent a lot of trouble. Be sure to keep your address up to date with the IRS so you receive all notices and letters.
If the IRS has already issued a CDP notice for that particular tax debt, then you can still request a hearing with the IRS Independent Office of Appeals either before or after the IRS files an NFTL. You will need to request a conference through the CAP, but unlike a CDP hearing, you may not seek review of Appeal’s decision in the U.S. Tax Court. See Publication 1660, Collection Appeal Rights, for a full explanation of the CAP.
You can also ask that the IRS manager review your case informally. 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.
Once a lien arises, the IRS generally can’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 However, in certain circumstances a lien may be withdrawn, discharged, or subordinated.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.
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
Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320, Letter 3172