An official website of the U.S. GovThe IRS has filed a Notice of Federal Tax Lien (NFTL) against a third party the IRS has identified as your nominee or alter ego for the unpaid balances located on the Form 668(Y)(c) enclosed with the letter.
You have an unpaid tax balance. The IRS has filed a Notice of Federal Tax Lien (NFTL) against a third party it has identified as your nominee or alter ego. This means the lien may affect property listed on the notice, or property held in the third party’s name that the IRS treats as yours.
An NFTL is a public notice filed with local and/or state authorities. It alerts creditors that the government has a claim related to your unpaid tax debt. The enclosed Form 668(Y)(c), Notice of Federal Tax Lien, provides information about the tax debt, including the type of tax, tax period, initial amount owed, and any property information included in the filing.
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. Review the enclosed Form 668(Y)(c) for details about the filing.
You received Letter 3886 because you have an unpaid tax balance, and the IRS filed an NFTL against a third party it identified as your nominee or alter ego.
A nominee is a person or entity that holds property in their name, but the IRS believes you still own, control, use, or benefit from that property. For example, the IRS may consider whether you previously owned the property, continue to use or control it, or pay expenses related to it.
An alter ego is a person or entity the IRS believes is so closely connected to you that it should be treated as you for collection purposes.
The IRS will issue a Certificate of Lien Release within 30 days after one of the following occurs:
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
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