IRS notice decoder · Collection: levy and lien notices
LTR 3172: the IRS filed a federal tax lien
Letter 3172 says the IRS has filed a Notice of Federal Tax Lien and gives you the right to a hearing. Here is what the lien does and the date that counts.
By the Carry Forward Learning team Reviewed by Hunter Nottingham, JD, CPA
Checked Review by
CheckedOct 19, 2026What a LTR 3172 means
Letter 3172 says the IRS has filed a Notice of Federal Tax Lien for the unpaid balances listed on the enclosed Form 668(Y)(c), and it gives you the right to a hearing. source 1
The lien notice is a public record. It generally attaches to property you own now and property you get while the lien stays in effect. source 1
A lien is a claim, not a seizure. Nothing is taken by this letter, but the claim follows your property until the balance is settled.
The date that counts
The IRS appeals page gives a set number of days from the date of the letter to ask for a hearing with Form 12153, and the letter prints the date. source 2 source 1
For context, the IRS appeals page gives 30 days from the date of the letter to ask for a Collection Due Process hearing on a lien filing, and section 6320 of the Code sets that hearing period. The date printed on your letter is the one to go by. source 2 source 3
Why people get one
- The IRS assessed tax, sent a notice and demand for payment, and the balance wasn't fully paid. source 1
First steps
- Read the letter and Form 668(Y)(c) for the tax type, period, assessment date, unpaid balance and hearing deadline. source 1
- Check your IRS online account (typed in yourself at irs.gov) to confirm the notice is real and see the balance and any payments already posted.
- If you can, pay the balance, or ask the person listed on the notice for a current payoff amount. source 1
- If you can't pay it all, look at a payment plan or another collection alternative. source 1
- If you disagree with the lien filing, send Form 12153 by the deadline in the letter to ask for a Collection Due Process hearing. source 1
What not to do
- Don't miss the hearing date. The Taxpayer Advocate Service says a later equivalent hearing generally can't be taken to the Tax Court. source 1
- Don't pay through a link or phone number from an unexpected email or text. Use irs.gov, typed in yourself.
- Don't assume the lien is off your record because it isn't on your credit report. The Taxpayer Advocate Service says creditors can still find it in other public records. source 1
Related notices
Keep reading
Questions
Does a federal tax lien show up on my credit report?
The Taxpayer Advocate Service says lien notices no longer appear on credit reports, but a creditor may still find one in other public records. source 1
How does the lien get released?
The Taxpayer Advocate Service says it is released when the balance is fully paid, when the time to collect runs out, or when the IRS accepts an offer in compromise. Publication 1450 explains how to ask for the release. source 1
What if I missed the hearing deadline?
The Taxpayer Advocate Service says you may be able to ask for an equivalent hearing within a year of the notice date, but generally can't take that decision to the Tax Court. source 1
Sources
- Taxpayer Advocate Service, Letter 3172 (updated June 8, 2026) (external site) checked Oct 19, 2026
- IRS, Letters and notices offering an appeal opportunity (updated July 16, 2026) (external site) checked Oct 19, 2026
- 26 U.S.C. section 6320 (notice and opportunity for hearing upon filing of notice of lien) (external site) checked Oct 19, 2026
Every rule on this page comes from the IRS page in the list, read on the date shown. Your notice itself is the final word on its own dates and amounts.
Figures on this page
CheckedEvery figure above comes from the source listed here, with the date we checked it and the date it is due for a re-check.
- IRS procedure: cdp hearing request daysIRC 6330(a)(3)(B) checked 2026-10-19, review by 2027-01-19
cf-2026:irs_procedure.cdp_hearing_request_days