Letter 3172 – Notice of Federal Tax Lien Filing

Urgent: Tax Lien Appeal Notice

What It Means:

IRS sends Letter 3172 after it has already filed a Notice of Federal Tax Lien with your local courthouse due to unpaid taxes. This letter notifies you of your right to appeal the lien and request a Collection Due Process (CDP) Hearing.

Next Steps:

Review your Letter 3172 and compare it to your tax records. You have 30 days from the letter date to submit Form 12153, Request for a Collection Due Process or Equivalent Hearing, or you’ll lose your appeal rights.

Your options for addressing the balance due:

Pay the balance in full to remove the lien.

Apply for a payment plan to pay the balance over several months/years.
Request other tax relief, such as Currently Not Collectible (CNC) status or submit an Offer in Compromise.
Seek professional assistance. Speak with a tax professional to better understand your options and preserve your appeal rights.

Failure to respond to Letter 3172 will result in more aggressive collection actions, such as property and bank account seizure. The lien may also remain in place until the debt is paid in full.

Need Help?

Call 855-774-0271 or complete our online form to schedule a Free Consultation with one of our tax specialists.