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.
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:
This notice or letter may include additional topics that have not yet been covered here. Please check back frequently for updates.
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.
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.
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.
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov or Understanding a Federal Tax Lien.
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.
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Related Notices and Letters
Lien Relief
