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You have been identified as a nominee or alter ego of a taxpayer with a balance on ayour tax account which hasyou have not been paid. and tThe 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 property specified in the notice or if none is specified, all of the property of that taxpayer being held in your name.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.
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When the IRS files the NFTL as public record, it puts your creditors on notice that the IRS has a claim. 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. The lien attaches to property specified in the notice or if none is specified, all of the property of the identified taxpayer being held in your name. For more information, refer to Publication 594, The IRS Collection Process (PDF).
You have been identified as a nominee or alter ego of a taxpayer with a balance on a tax account which has not been 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 property specified in the notice or if none is specified, all of the property of the identified taxpayer being held in your name.
The IRS will issue a Certificate of Release of the Federal Tax Lien within 30 days of when:
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 However, in certain circumstances a lien may be withdrawn, discharged, or subordinated.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.
You have a right to appeal the filing of this Notice of Federal Tax Lien through the Collection Appeals Program. If you disagree with the decision to file the NFTL, you can contact the phone number located on the letter and request to a manager’s conference. If the manager sustains the decision, you can submitted a request for Appeals consideration verbally, in writing, or via Form 9423 to the IRS employee within three business days of meeting.
See Publication 1660, Collection Appeal Rights, for a full explanation of the CAP.
The IRS will issue a Certificate of Release of the Federal Tax Lien within 30 days of when:
In certain circumstances a lien may be withdrawn, discharged, or subordinated.
Visit Liens on TAS Get Help for further information.
Understanding your notice or letter
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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)
Special Condition Notice of Federal Tax Lien Filing – Third Party , Letter 3177
