There are many cases which IRS does not have to file a Federal Tax Lien. Tax Professionals who have worked for the IRS can many times request IRS to stop the filing of the Federal Tax Lien.
Here are some of the criteria for the non-filing.
Remember, this is not an all inclusive list but a starting point.
 
Criteria for Not Filing or Deferring the NFTL
A decision may be made to defer the filing of a NFTL when the revenue officer can document a reasonable certainty that filing the NFTL will hamper collection.
The determination to defer the filing of a NFTL because the NFTL will hamper collection must be part of an agreed resolution between the RO and the taxpayer that would be in the best interest of the government and the public. Hamper collection means there is a reasonable certainty, supported with documentation from the taxpayer, that deferring the filing of a NFTL is in the Government’s best interest and will facilitate the collection process.
In general a hamper collection determination could apply in the following situations:
A viable business, which factors account receivables, proposes a reasonable resolution with supporting documentation
A viable business, which operates on a floor plan, proposes a reasonable resolution with supporting documentation.
A viable business, which would lose it’s revolving account receivables upon the filing of an NFTL, proposes a reasonable resolution with supporting documentation.
When a taxpayer is near closing on refinancing a property to secure equity from the home in order to pay his tax liability and the filing of the lien will prohibit closing the loan.
 
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