The IRS has placed a lien or levy on your property

A lien is a legal claim against property, while a levy takes property or payments to satisfy tax debt. • Review the Notice of Federal Tax Lien, also called an NFTL, and the affected tax periods. • Check any LT11, Letter 1058, CP90 or CP504 and the rights provided by that notice. • A bank generally holds levied funds for 21 days before sending them to the IRS. • Wage levies generally reach pay above the exempt amount in Publication 1494. • Credit bureaus stopped reporting tax liens in 2018, but a lien remains a public record. You receive a summary of the collection action, relevant dates and records needed.

We review lien remedies for taxpayers whose property sale, financing or ownership records are affected. • Subordination allows another creditor priority for a particular transaction. • Discharge removes specified property from the lien when the requirements are met. • Withdrawal removes the public notice when the applicable conditions are met. • A certificate of non-attachment addresses property that does not belong to the liable taxpayer. • Distinguish each remedy from release of the underlying lien or payment of the tax. You receive the agreed request and supporting property or financing records.

We assess release grounds and alternatives for taxpayers whose wages, bank funds or business receipts are affected. • Review the release provisions under IRC § 6343 and the levy procedures in IRM 5.11. • Document the impact on necessary living expenses or business operations. • Compare a payment agreement, an offer in compromise or currently not collectible status. • Review Collection Due Process rights, which provide a hearing about certain collection actions. • Check whether separate requests are needed for different levies. You receive an explanation of the supported requests and available administrative review paths.

The written engagement defines the collection work and requests we will handle; the IRS decides the outcome. • Review notices, account information and supporting financial records. • Prepare the agreed lien or levy request. • Communicate with the IRS within the authorized scope. • Document the response and any next filing or payment obligations. You receive a written scope and a record of the requests and responses.