What does this mean to me?
- You need to pay the balance(s) identified in the letter immediately to stop other collection actions.
- The NFTL is a public record that can affect you and your property and assets.
- An unpaid tax debt when a NFTL is filed can affect your ability to travel in or out of the United States.
How did I get here?
You have a balance due on your tax account which you have not paid. When you don’t pay your taxes, the IRS can file a public document, an NFTL, with the local and/or state authorities. When the NFTL is filed, it alerts creditors you owe the government unpaid taxes.
The NFTL secures the priority of 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 a NFTL, you can request a CDP or Equivalent Hearing using the Form 12153, Request for Collection Due Process or Equivalent Hearing. See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
- You may also request a conference with the IRS Independent Office of Appeals using the Form 9423, Collection Appeal Request.
The NFTL is released when: the balance is full paid, the time when the IRS can collect has expired, or the IRS accepts an offer in compromise.