Critical - Immediate Action Required

IRS Letter 3172 Notice

Notice of Federal Tax Lien Filing

IRS filed a public lien against your property

What is Letter 3172? Letter 3172 notifies you that the IRS has filed a Notice of Federal Tax Lien against you.

What This Notice Means

Letter 3172 notifies you that the IRS has filed a Notice of Federal Tax Lien against you. This is a public record that attaches to all your property and assets, damaging your credit and making it difficult to sell property or get loans.

Why You Received This Notice

1
You have a significant unpaid tax debt
2
You ignored previous collection notices
3
The IRS is securing its interest in your property

Important Deadline

This letter carries a deadline and the letter itself shows it. The Internal Revenue Manual states Letter 3172, Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320, is issued to notify taxpayers of their right to a Collection Due Process hearing, and that the filing date appears on the letter as the MUST FILE BY date. Publication 5341 lists it among the most commonly issued Collection Due Process notices and describes the request as made within 30 days of a Notice of Federal Tax Lien Filing. Work from the date printed on your own letter.

What You Should Do

Contact the IRS immediately to discuss resolution options
Set up a payment plan or apply for an Offer in Compromise
If you pay in full, request lien withdrawal
Consider a subordination or discharge if selling property
Consult a tax professional

Resolution Options That May Help

Payment Plan

Taxpayers with steady income who can afford monthly payments

OIC

Taxpayers who cannot pay their full tax liability

What NOT to Do

Do NOT ignore this notice
Do NOT try to sell property without IRS cooperation
Do NOT assume the lien will go away on its own

Frequently Asked Questions

Do I have appeal rights after a lien is filed?

Yes, and they run on a clock. The Internal Revenue Manual states this letter is issued to notify taxpayers of their right to a Collection Due Process hearing under IRC 6320 -- the lien-filing counterpart to the levy right under IRC 6330. Publication 5341 states a CDP hearing is requested within 30 days after a Notice of Federal Tax Lien Filing, and that the process preserves the right to petition Tax Court. The MUST FILE BY date on your letter governs. This describes internal IRS guidance and a published roadmap; the instructions printed on your own letter are what you act on.

How does a tax lien affect my credit?

While tax liens are no longer reported on credit reports as of 2018, they are public records that lenders and employers can find. They attach to all your current and future property and make it difficult to sell assets or get financing.

How do I remove a tax lien?

Pay the balance in full and request lien withdrawal, set up a payment plan and request lien withdrawal under certain conditions, or settle with an Offer in Compromise and request withdrawal.

Need Help With This Notice?

Use our free tools to understand your options and connect with professionals who can help.

See resolution options Find Best Option

Recommended Next Steps

Contact the IRS to set up payment arrangement
Explore lien withdrawal or release options
Monitor your credit report

Sources and last reviewed

Internal Revenue Manual 5.19.8, Collection Appeal Rights — Internal Revenue Service, retrieved 2026-08-20
Publication 5341 (Rev. 3-2025), The Taxpayer Roadmap — Internal Revenue Service, retrieved 2026-08-20

Sourced to primary IRS materials and editorially reviewed on 2026-08-20. Not reviewed by a tax professional. Not tax advice. This page explains a notice in general terms and is not tax or legal advice about your situation. Always use the dates and instructions printed on the notice you actually received. Report a correction.