Popular search terms:
Published: August 25, 2020   |   Last Updated: October 13, 2022

Letter 3886

Special Condition Notice of Federal Tax Lien Filing – Taxpayer

View our interactive tax map to see where you are in the tax process. It could help you navigate your way through the IRS.

Show on Roadmap
Taxpayer Roadmap with folded image in front

Letter Overview

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 property specified held in the notice or if none is specified all of your property being held in the name of the third party named in the notice.. 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 Form 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.

What does this mean to me?

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 that taxpayer being held in your name. For more information, refer to Publication 594, The IRS Collection Process (PDF), and see NFTL

How did I get here?

A third party has been identified as a nominee or alter ego of a taxpayer with a tax balance 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 being held in the name of the third party named in the notice.

What are my next steps?

You have a right to appeal the filing of this Notice of Federal Tax Lien through the Collection Appeals Program (CAP).  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.

 

Where can I get additional help?

Understanding your notice or letter

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 Lien Filed and Right to Collection Due Process Hearing

  • Letter 3172, Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320
  • Letter 3171, Notice of Additional NFTL Filing (Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320
  • Letter 3177, Special Condition Notice of Federal Tax Lien Filing – Third Party
icon

Where am I in the tax system?

Special Condition Notice of Federal Tax Lien Filing – Taxpayer , Letter 3886

en English
X