The federal tax lien is a claim against all of your owned property and that which may be acquired in the future, and is an incredibly powerful tool the IRS uses to get your attention to make a concerted effort to pay back the tax liability that has not been paid to date.  The lien arises automatically when tax debt is not paid after IRS has requested payment be made by specific date.

A Notice of Federal Tax Lien (NFTL) is filed to let creditors know that there is a lien that attaches to all of your property, current and future, and your rights to the property. The NFTL takes place when you owe more than $10,000 and have failed to make payment on a demand for payment.  You are given the right to an appeals hearing with the Collection Due Process (CDP) hearing request.

The lien is filed in land record, and does not impact title record or owner. The lien is filed in three places, in land record, in town hall where business is, and with the Secretary of State simply so that the creditors have visibility to who has liens against the taxpayer.

But, this does not mean the lien is set for the duration of the statute without any possibility of relief to some extent.  We will look at the options that are available and see what reasonable offer we can make at a hearing in an effort to get a discharge, withdrawal, or subordination of the lien. Our aim is to get things settled with IRS so you have the freedom to move ahead.