What to do if a Notice of Federal Tax Lien is filed against you
If you cannot pay the full amount you owe immediately, contact The Barzin Law Firm for a free consultation.
Within five business days of the first filing of the Notice of Federal Tax Lien, the IRS will send you a Notice of Federal Tax Lien Filing and Your Right to a Collection Due Process Hearing. You have until th date shown on the notice to request the Collection Due Process hearing with the Office of Appeals. See Form 12153 Request for a Collection Due Process or Equivalent Hearing.
After your Collection Due Process hearing, the Office of Appeals will issue a determination on whether the Notice of Federal Tax Lien should remain filed, or whether it should be withdrawn released, discharged or subordinated. If you disagree with the determination, you have 30 days after it’s made to seek a review in the U.S. Tax Court.