Popular search terms:
Published: October 28, 2020   |   Last Updated: October 13, 2022

Notice of Federal Tax Lien Relief

When there is a Notice of Federal Tax Lien (NFTL) filed, there are various options for relief depending on your circumstances.

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

Station Overview

When you have a tax balance owed, the government may file a Notice of Federal Tax Lien (NFTL) in the public records to notify creditors the IRS has a claim against all your current and future property and rights to property.  The NFTL can cause negative implications.  The IRS has options for relief, which include:

  • Release informs other creditors that you no longer owe the IRS
  • Withdrawal removes the public NFTL as though it had never been filed
  • Discharge removes the NFTL from specific property; however, the NFTL remains attached to all other property and future rights to property
  • Subordination allows other creditors to move ahead of the IRS, which may make it easier to obtain a loan or refinance a mortgage; however, the NFTL remains in effect

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 in the public record, it puts your creditors on notice that the IRS has a claim against all your current and future property and rights to property.  The lien attaches to all assets, personal or business, such as real estate, securities, vehicles, as well as future assets acquired in the period of the duration of the lien. For more information, refer to Publication 594, The IRS Collection Process.

How did I get here?

You have a balance on your tax account which you have not paid, and the IRS filed the NFTL with the local and/or state authorities to alert creditors that the government has a right to your interests in any current and future property and assets.  You want to address the NFTL and evaluate your options for relief.

What are my next steps?

For specific lien relief information, see:

See Publication 1468, Guidelines for Notices of Federal Tax Liens and Centralized Lien Processing.

The IRS has several videos that relate to each topic that may be helpful to view in addition to the information shared here.

If you are able to full pay the balance owed, see Payments for the various ways you can pay your IRS debt.

If you can’t pay the full amount by that date, you can determine what payment options might work for your situation, and contact the IRS to set up a payment plan or discuss other ways to address your balance.

Where can I get additional help?

Understanding your notice or letter

Get Help topics

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.

Additional Contact Information

  • Centralized Lien Operation: To resolve basic and routine lien issues: verify a lien, request lien payoff amount, or release a lien, call 800-913-6050 or fax 855-753-8177.
  • Collection Advisory Group: For all complex lien issues, including discharge, subordination, subrogation or withdrawal; find contact information for your local advisory office in Publication 4235, Collection Advisory Group Addresses.
  • Under certain circumstances you may be able to appeal the filing of a Notice of Federal Tax Lien. For more information, see Publication 1660.
  • Centralized Insolvency Operation: If you are questioning whether your bankruptcy has changed your tax debt, call 800-973-0424.
  • Contact the IRS:

Related Notices and Letters

  • Notice of Federal Tax Lien Filings

    • NFTL Filed (in Public Records)
      • Form 668 (Y)(C), Notice of Federal Tax Lien
    • Notice of Lien Filed and Right to Collection Due Process Hearing
      • Letter 3172, Notice of Federal Tax Lien Filing and Your Rights to a Hearing Under IRC 6320
      • Letter 3171, Notice of Federal Tax Lien Additional Filing (We filed an additional Notice of Federal Tax Lien against you)
      • Letter 3886, Special Condition Notice of Federal Tax Lien Filing – Taxpayer
      • Letter 3177, Special Condition Notice of Federal Tax Lien Filing – Third Party
  • Lien Withdrawal
    • Letter 3044, Withdrawal after Notice of Lien Release
    • Letter 4026, Notice of Lien Withdrawal
    • Letter 4711, Withdrawal Decision
    • Form 12277, Application for Withdrawal of Filed Form 668(Y) Notice of Federal Tax Lien (as based on Internal Revenue Code Section 6323(j))
  • Lien Discharge
    • Letter 402, Conditional Commitment to Discharge Certain Property from Federal Tax Lien (Valueless)
    • Letter 403, Conditional Commitment to Discharge Certain Property from Federal Tax Lien (Value)
    • Letter 4025, Letter Advising of Action on Application for Discharge of Property from Federal Tax Lien
    • Form 14135, Application for Certificate of Discharge of Property from Federal Tax Lien
    • Publication 783, Instructions on how to apply for a Certificate of Discharge from Federal Tax Lien
  • Lien Subordination
    • Letter 4027, Advising of Action on Application for Subordination of Federal Tax Lien
    • Letter 4053, Conditional Commitment to Subordinate Federal Tax Lien
    • Form 14134, Application for Certificate of Subordination of Federal Tax Lien
    • Publication 784, Instructions on how to apply for a Certificate of Subordination of Federal Tax Lien
      • Publication 785, Purchase Money Mortgages, Purchase Money Security Interests, and Subordination of the Federal Tax Lien
  • Lien Release
    • Letter 3640, Taxpayer Lien Payoff
    • Notice 48, Release of Federal Tax Lien
en English
X