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IRS Letter Decoder

IRS Letter 3172: Notice of Federal Tax Lien Filing

Strict legal deadline

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What this letter means

The IRS has filed a public lien against your property for the unpaid tax, and you have the right to a hearing.

Why you probably got it

A tax balance went unpaid and the IRS filed a Notice of Federal Tax Lien.

Your deadline

The letter gives a specific date to request a Collection Due Process hearing on Form 12153, usually about a month away.

What to do next

  1. Find the hearing request deadline printed on the letter.
  2. A lien can affect credit, refinancing, and selling property.
  3. Ask about lien withdrawal or subordination options once a plan is in place.
  4. Get professional help before the deadline.
Scam check: The IRS starts contact by mail. It will never demand payment by gift card, wire transfer, or cryptocurrency, or threaten immediate arrest. Pay only at IRS.gov or by check to the U.S. Treasury, and confirm any phone number at IRS.gov before calling.

This is general information, not legal, tax, or financial advice for your specific situation. Every case is different. Always check the dates and amounts printed on your own documents.

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