How did I get here?

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 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.

What are my next steps?

• If your taxes are paid, the time to collect has ended, or you post a bond to full pay the taxes, and the NFTL is causing you harm , then you can request a Certificate ofRelease of the Federal Tax Lien. See ReleaseCertificate of Release of the Federal Tax Lien for m ore information. of the NFTL
• If your taxes aren’t paid, and a recorded NFTL is harming you , t hen you can apply for the withdrawal of a fil ed NFTL. See Applying for Withdrawal of a Filed Notice of Fe deral Tax Lie n Withdrawal of the NFTL for more information.
• You can apply for a Certificate of Discharge when yo u are trying to sell specific property like your house, a boat, or othe r property , and the NFTL is holding up the sale . The discharge will re move the NFTL from the property so it can be sold. See DischargeApplying for a Certificate of Discharge of Property from the Federal Tax Lien for more information. of the NFTL
• You can apply for a Certificate of Subordination when you want to move a bank or financing company ahead of the IRS’ NFTL priority . Su bordination is used when you want to refinance your mortgage , or you want to factor your businesses accounts receivables . See Applying for a Certificate of Subordination of the Federal Tax Lien. Subordination of the NFTL
• Y ou can apply for a Certificate ofNon-Attachment when you ’re r named on a NFTL , but you don’t owe the tax . This happens when you have the same or similar name of another taxpayer who owes . A spouse may also be named on a NFTL, but they don’t owe the tax. The certificate of non-attachment let ’ s third parties know you don’t owe the tax. See How to Apply for a Certificate of Non-Attachment of the Federal Tax Lien for more information.

I need more information

Publication 594,

The IRS Collection Process

Publication 1468,

Guidelines for Notices of Federal Tax Liens and Centralized Lien Processing

Publication 1,

Your Rights As a Taxpayer

Where can I get additional help?

Understanding your notice or letter

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Browse common tax issues and situations at TAS Get Help

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.