Certificate of Non-Attachment of Federal Tax Lien
A certificate saying a filed federal tax lien does not attach to a particular person — for someone with a similar name who is not the taxpayer.
Full Definition
A federal tax lien attaches to the property of the taxpayer named on it. A certificate of non-attachment is the document that says a filed lien does NOT attach to a particular person or a particular piece of property.
It exists because names collide. A lien filed against one person can, in a title search or a credit file, appear to encumber someone else with the same or a similar name. The certificate is the IRS clarifying, in writing, that the lien is not against them.
Publication 4235 lists it among the lien certificate applications the IRS Collection Advisory offices handle, alongside discharge, subordination and withdrawal, and names Publication 1024, How to Prepare an Application for a Certificate of Non-Attachment of Federal Tax Lien, as the instructions.
It matters that a refusal is appealable. The instructions to Form 9423 list, among the actions that can be taken to the Collection Appeals Program, "denials of requests to issue lien certificates, such as subordination, withdrawal, discharge or non-attachment". So a no is not the end of it.
What to do next
Publication 1024 is the IRS instruction for preparing the application. Publication 4235 lists the Collection Advisory office addresses and the submission routes, including through your IRS Online Account.
What this page does not say
- Publication 1024 has not been retrieved. The application content, the evidence the IRS asks for and any processing time are not stated here because they have not been read against the source.
Sources
- Publication 4235, Collection Advisory Offices Contact Information — Internal Revenue Service, retrieved 2026-08-21
- Form 9423, Collection Appeal Request (Rev. 2-2020) — instructions — Internal Revenue Service, retrieved 2026-08-20
Last reviewed 2026-08-21 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.