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IRS Federal Tax Lien – When Can IRS File a Tax Lien, What You Need to Know

May 6, 2014
Written by: Fresh Start Tax
Fresh Start Tax

There’s nothing worse than having a federal tax lien filed against you from the Internal Revenue Service.

It will absolutely destroy your credit score.

Being a former IRS agent I am asked all the time when does IRS file a federal tax lien?

Please find their policy statement below.

If you need help getting your federal tax lien released  call us today for a free initial tax consultation.
Policy Statement 5-47

Notices of lien generally filed only after taxpayer is:

  • contacted in person,
  • by telephone or
  • by notice:

 

Notice of lien filing in jeopardy assessment cases

In jeopardy assessment cases, a notice of lien shall be filed immediately after notice and demand has been delivered (whether or not received by the taxpayer) and the assessment remains unpaid.

 

Other notice of lien filing requirements

A notice of lien must be filed:

  • prior to instituting levy action on property in possession of the taxpayer; and
  • prior to service of final demand for payment if there is reasonable probability that suit may later be instituted.

 

Call us today to get a release of a Federal Tax Lien.

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