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Published:   |   Last Updated: October 24, 2024

Letter 3172

Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320

Where am I on the Roadmap?

Overview

The IRS has filed a Notice of Federal Tax Lien (NFTL) for the unpaid balances located on the Form 668(Y)(c) enclosed with the letter.

I need more information

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What does this mean to me?

  • You need to pay the balance(s) identified in the letter immediately to stop other collection actions.
  • The NFTL is a public record that can affect you and your property and assets.
  • An unpaid tax debt when a NFTL is filed can affect your ability to travel in or out of the United States.
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How did I get here?

You have a balance due on your tax account which you have not paid. When you don’t pay your taxes, the IRS can file a public document, an NFTL, with the local and/or state authorities. When the NFTL is filed, it alerts creditors you owe the government unpaid taxes.

The NFTL secures the priority of the government’s claim to your current and future property and assets until the balance is paid in full. 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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What are my next steps?

  • Pay the amount you owe or consider a collection alternative to stop additional collection actions. See payment options for more information.
  • If you disagree with the IRS filing a NFTL, you can request a CDP or Equivalent Hearing using the Form 12153, Request for Collection Due Process or Equivalent Hearing. See Publication 1660, Collection Appeal Rights, for a full explanation of the CDP process.
  • You may also request a conference with the IRS Independent Office of Appeals using the Form 9423, Collection Appeal Request.

The NFTL is released when: the balance is full paid, the time when the IRS can collect has expired, or the IRS accepts an offer in compromise.

General Resources

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If you still need help

The Taxpayer Advocate Service is an independent organization within the IRS. TAS helps taxpayers resolve problems with the IRS, makes administrative and legislative recommendations to prevent or correct the problems, and protects taxpayer rights. TAS helps all taxpayers (and their representatives), including individuals, businesses, and exempt organizations. You may be eligible for free TAS help if your IRS problem is causing financial difficulty, if you’ve tried and been unable to resolve your issue with the IRS, or if you believe an IRS system, process, or procedure just isn’t working as it should.

TAS has offices in every state, the District of Columbia, and Puerto Rico. To find your local advocate’s number:

Low Income Taxpayer Clinics (LITCs) assist individuals whose income is below a certain level who need to resolve tax problems with the IRS. They also provide education, outreach, and information on taxpayer rights to individuals who speak English as a second language. LITCs represent taxpayers in disputes before the IRS and courts and help taxpayers respond to IRS notices and correct account problems. Services are offered for free or a small fee. LITCs are independent from the IRS and TAS. For more information or to find an LITC near you, see the LITC Page or Publication 4134, Low Income Taxpayer Clinic List. You can also request Pub. 4134 by calling 800-TAX-FORM (800-829-3676).

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Did you know there is a Taxpayer Bill of Rights?

The taxpayer Bill of Rights is grouped into 10 easy to understand categories outlining the taxpayer rights and protections embedded in the tax code.

It is also what guides the advocacy work we do for taxpayers.

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