Form 668(Y), Notice of Federal Tax Lien, is the document the IRS files in public records to notify creditors of its legal claim against a taxpayer's property. A lien is a claim securing the tax debt. It is different from a levy, which is the taking of property.

What to review

Check the taxpayer name and identifying number, tax types, tax periods, assessment dates, and recording office. Obtain account transcripts if any period or amount appears wrong. The filing can affect credit and transactions involving real or personal property.

Appeal rights usually arrive separately

The IRS generally sends Letter 3172 after filing a Notice of Federal Tax Lien. That letter explains Collection Due Process rights and the deadline for requesting a hearing. Use the date printed on Letter 3172; do not calculate a hearing deadline from this page.

Release, withdrawal, and subordination are different

Paying or otherwise satisfying the liability can lead to lien release. In some circumstances, withdrawal removes the public notice, while discharge or subordination may help a particular property transaction. Each remedy has separate requirements.

If you received Form 668(Y) or Letter 3172, call us at (813) 229-7100 so the filing and any appeal deadline can be reviewed together.