The NFTL can be filed in multiple locations for the same period.  The IRS will send you a Notice of Your Right to a Collection Due Process Hearing within five business days of the initial filing of the NFTL for a particular tax period.  You’ll then have 30 days (the date will be shown in the notice) to request a Collection Due Process (CDP) hearing with the IRS Independent Office of Appeals (Appeals).  If you disagree with Appeals’ decision, you will have the right to petition the U.S. Tax Court.  See Publication 1660, Collection Appeal Rights, for further information on the CDP process.

If you do not timely request a CDP hearing, you can still request an Equivalent Hearing by filing Form 12153  within one year of the day after the five-business-day period following the NFTL filing .  If you disagree with Appeals’ decision, you will not have the right to petition the U.S. Tax Court.

At CDP and Equivalent Hearings, you may raise many issues including proposing an alternative way to pay your debt, such as through an installment agreement or offer in compromise, and in certain instances, to contest the existence or amount of the tax.

You may request a conference through the Collection Appeals Program (CAP) either before or after the IRS files an NFTL.  Unlike with a CDP hearing, you cannot petition the U.S. Tax Court if you disagree with Appeals’ decision.  See Publication 1660, Collection Appeal Rights, for a full explanation of the CAP.

You can also ask that the IRS manager review your case informally. You can obtain the manager’s name and phone number by contacting the employee listed on your notice.  An IRS employee is required to give you their manager’s name and phone number when requested.

Once a lien arises, the IRS generally can’t release it until you’ve paid the tax, penalties, interest, and recording fees in full or until the IRS is no longer legally able to collect the tax.  However, in certain circumstances a lien may be withdrawn, discharged, or subordinated.  Visit Liens on TAS Get Help for further information.

You have a balance on your tax account which you have not paid.

When you don’t pay your taxes, the IRS can file a public document, the NFTL, with the local and/or state authorities. When the NFTL is filed, it alerts creditors you owe the government.

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

• Pay the amount you owe or consider a collection alternative to stop additional collection actions. See payment options for more information.

The IRS will issue a Certificate of Lien Release 30 days after either:

• the full amount, including penalties and interest, is paid,
• IRS accepts a bond guaranteeing payment of the amount owed,
• IRS determines the liability is not owed, or the liability has been reduced to zero, or
• the IRS is no longer legally able to collect the tax.

If you disagree with the IRS filing an NFTL, you can request a Collection Due Process or Equivalent Hearing using a Form 12153, Request for Collection Due Process or Equivalent Hearing.

You may also request a conference with the Office of Appeals using a Form 9423, Collection Appeal Request. See Publication 1660, Collection Appeal Rights, for a full explanation of the conference process.

The IRS has other ways to resolve an NFTL issue. See lien relief, for more information.

• Liens
• Understanding Your Federal Tax Lien