Letter 544-I, Letter of Apology - Inadvertent Filing of Notice of Federal Tax Lien, is issued when the IRS filed a Notice of Federal Tax Lien by mistake and then released it. IRM 5.12.3.12 directs the IRS to send this letter after an inadvertently filed lien has been released.
Inadvertent vs. Erroneous
The IRS distinguishes between a lien that was erroneous under IRC Section 6326, which gets Letter 544, and a lien that was filed inadvertently, which gets Letter 544-I. In practice, both mean the lien should not be there. The difference is in the procedural route the IRS used to fix it.
Ask for Withdrawal
A release ends the lien, but the release itself also shows up in public records, and a released lien can still be seen by anyone who searches. A withdrawal under IRC Section 6323(j) goes further. It tells the public the notice should not have been filed. IRM 5.12.3.12 specifically allows the IRS to consider withdrawal of an inadvertently filed lien even after release. Request it in writing on Form 12277 and reference Letter 544-I.
Keep the letter. If a lender or credit report ever references the lien, this letter and the withdrawal are your proof that it was the IRS's mistake.
If you received Letter 544-I and want the lien withdrawn, call us at (813) 229-7100.