The Notice of Federal Tax Lien (NFTL) can affect the sale of different types of property, like a house, boat, car, or equipment. Applying for a Certificate of Discharge, if granted, will remove the effect of the NFTL from the property named in the discharge document.
When you don’t pay your taxes, the IRS can file a public document with the local and/or state authorities.
When the NFTL is filed, it alerts creditors and potential buyers that 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.
To request IRS consider discharge, complete Form 14135, Application for Certificate of Discharge of Property from Federal Tax Lien.
See Publication 783, Instructions on how to apply for a Certificate of Discharge from Federal Tax Lien, for more information on how to request discharge.
Once the IRS has reviewed your application for discharge of the NFTL, they will issue Letter 4025, Letter Advising of Action on Application for Discharge of Property from Federal Tax Lien, with its determination and any required action you need to take.
If the IRS denies your request, you will be advised of your right to appeal under the Collection Appeals Program (CAP).
See Lien Relief for additional options to address the NFTL.
Understanding your notice or letter
For more specifics on your notice, visit Understanding your IRS Notice or Letter on IRS.gov
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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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Taxpayer Roadmap
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.
