We have over 206 years of professional tax experience & over 65 years of working directly for the Internal Revenue Service in the local, district, and regional tax offices of the IRS.
Call us today for a free initial tax consultation and we will help you with IRS notice letter 3172 and give you a free consultation to help stop in IRS federal tax lien.
As a former IRS agent I literally have filed thousands of federal tax liens and as a result I know the exact process and the methodologies to stop the federal tax lien if you are a qualified candidate.
Why does IRS File A Federal Tax Lien
IRM 5.12.1.4 (10-14-2013) Purpose and Effect of Filing a Notice of Federal Tax Lien (NFTL).
1. The Notice of Federal Tax Lien is a public notification filed with designated state and local jurisdictions.
2. The purpose of filing the NFTL publicly is to both
A. inform certain third parties, typically a purchaser, holder of a security interest, mechanic’s lien or, or judgment lien creditor of the existence of the statutory lien securing the tax debt, and
B. establish the Government’s right of priority against these same creditors.
What Are Your Rights
You can Refer to Publication 1660.
Letter 3172 gives you 30 days to request a Collection Due Process (CDP) hearing to discuss the lien filing. you cannot deviate from that 30 days.
All mail correspondence sent to the Internal Revenue Service should be sent certified or by Federal Express to make sure you have a timely filing for a hearing for the collection due process.
Taxpayers should request a CDP hearing if you feel the federal tax lien is inappropriate.
However, as explained in Publication 1660, in a CDP hearing Appeals can only discuss the existence of or amount that you owe under very limited circumstances.
If Appeals cannot consider the underlying liability, you have three options to re-open that issue:
1.• Pay the amount due in full and file a claim for refund. If the IRS disallows your claim you will have the right to Appeal at that time.
2.• Follow the instructions in Publication 3598 and request an Audit Reconsideration. Note that you must submit new information the IRS did not previously consider in order to have an audit reconsideration.
3.• Follow the instruction in Form 656 and file an Offer in Compromise, Doubt as to Liability.
If you are not in agreement with the content of the letter, then you can always send in your appeal within the period specified in the notice.
Remember, you have thirty days from the date of the letter 3172 to file the appeal.
Call us today for initial tax consultation and hear the truth about the federal tax lien and the letter 3172.
