What This Letter Means

Letter 3262, Notice of Federal Tax Lien Filing - Power of Attorney, goes to a taxpayer's authorized representative, not to the taxpayer. It tells the representative that the IRS filed a Notice of Federal Tax Lien against the client for the first time on the tax periods listed.

The letter includes copies of:

  • The lien notice that was filed (Form 668(Y)(c))
  • Letter 3172, Notice of Federal Tax Lien Filing and Your Right to a Hearing under IRC 6320, which went to the client by certified mail

The client was also sent Publication 1450 on how to request a certificate of release of the lien, Publication 1660 on collection appeal rights, and Form 12153, Request for a Collection Due Process or Equivalent Hearing.

If you are the taxpayer and you are reading a copy of this letter, it means your representative was notified of the lien filed against you.

What to Do

  • Talk with your client right away and confirm they received Letter 3172.
  • Find the hearing request deadline printed on Letter 3172. A Collection Due Process hearing request filed on time preserves the right to Appeals review and, later, Tax Court review.
  • Decide whether to file Form 12153 and what to raise: lien withdrawal, subordination, discharge, a payment plan, or another alternative.
  • Review the tax periods and amounts on the lien for accuracy.

Deadlines

Letter 3262 itself does not set a response date. The deadline that matters is the Collection Due Process deadline in Letter 3172. Missing it costs your client the full hearing and Tax Court review.

If a federal tax lien was just filed and you need help with the hearing, call us at (813) 229-7100. We handle lien appeals and CDP hearings.