IRS Form 668-F: Refiled Notice of Federal Tax Lien

Form 668-F is the Refiled Notice of Federal Tax Lien. Federal tax liens filed on Form 668(Y) do not stay enforceable forever on their own. Under IRC Section 6323(g), the IRS must refile the Notice of Federal Tax Lien within a defined window to maintain its priority against other creditors. Form 668-F is the refiling instrument.

What Refiling Does

Refiling preserves the lien's priority against intervening creditors. Without a timely refile, the lien remains valid between the IRS and the taxpayer, but its priority against new mortgages, judgment creditors, and purchasers can be defeated. A properly refiled lien continues to attach to all property and rights to property of the taxpayer with the same priority date as the original filing.

Refiling does not create a new assessment, extend the Collection Statute Expiration Date, or revive an expired tax debt. If the CSED has expired, the underlying lien is unenforceable regardless of refiling. The IRS is required to release liens on expired debt under IRC Section 6325.

Check the Dates

When Form 668-F is filed, check two things: the original assessment date and the CSED. The Collection Statute Expiration Date is generally ten years from assessment, with specific tolling events that can extend it (such as time spent in bankruptcy, a pending offer in compromise, or periods when the taxpayer was outside the United States for more than six months). If the CSED has already passed when Form 668-F is filed, the refile is improper and the lien should be released, not refiled.

Credit and Transactions

A refiled lien continues to appear in the public records of the recording office. It can affect credit, real estate transactions, and business financing in the same way as the original Form 668(Y). If the underlying balance can be resolved or if the CSED is close, consider whether withdrawal under IRC Section 6323(j), discharge of specific property under IRC Section 6325(b), or subordination under IRC Section 6325(d) is a better path than letting a refile stand.

If a lien was just refiled against you, call us at (813) 229-7100. The refile is a moment to re-examine the underlying balance, the CSED, and whether withdrawal or discharge is now available.