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Federal Tax Lien Checklist

By the Tax Relief Answers editors · Sources checked November 3, 2026 · How we check

The short answer

After the IRS files a Notice of Federal Tax Lien, its publications point to a few dated steps: find the hearing deadline printed on the lien notice, get the payoff amount, and know which papers ask the IRS to release, withdraw, discharge or subordinate the lien. The IRS releases a lien within 30 days after the debt is paid in full. Items below come from the IRS page Understanding a federal tax lien, Publication 594 (Rev. 1-2026), Publication 1450, Form 12277 and Publication 1660, read November 3, 2026.

Read the lien notice

• The notice titled Notice of Federal Tax Lien Filing and Your Right to a Hearing. Publication 594 says the IRS sends it within 5 business days of the first lien filing for a debt.
• The date printed on it. Publication 1660 says you then have 30 days, after that 5-day period, to request a hearing, and the notice shows the date the period ends.
• The tax periods and amounts listed. Publication 594 notes the lien notice shows the assessed balance as of its date, not your payoff amount.
• The phone number on the notice, or 800-829-1040 for individuals and 800-829-4933 for businesses (Publication 594).

If you want a hearing

• Form 12153, sent to the address on the lien notice by the date shown, with a copy of the notice and every tax period you want covered (Publication 1660).
• Your reasons or alternatives, such as a payment plan, offer in compromise, discharge, subordination or withdrawal of the lien notice.
• Under the Collection Appeals Program you can also appeal a proposed or actual lien filing, and denied withdrawal, discharge or subordination requests, usually with Form 9423 (Publications 594 and 1660).

To pay and get a release

• The payoff amount: Publication 594 lists 800-913-6050, or 859-320-3526 from outside the United States; Publication 1450 also lists your online account and the office assigned to your account.
• Proof of payment, such as a canceled check.
• If no release arrives within 30 days of paying, a written request to the Collection Advisory Group for your area (addresses in Publication 4235) with: the date, your name and address, a phone number and best time to call, a copy of each lien notice to be released, why it should be released, and proof of payment (Publication 1450).
• For an immediate release, Publication 1450 says to pay any remaining balance by certified check, cashier's check, official bank check or a postal or bank money order.

To ask for withdrawal of the public notice (Form 12277)

• Your name and SSN or EIN as shown on the lien notice, and current contact information.
• A copy of Form 668(Y), the Notice of Federal Tax Lien, or its serial number, filing date and recording office.
• The lien's current status: open, released or unknown.
• The reason, from the form: filed prematurely or against procedure, an installment agreement that did not provide for a lien filing (including direct debit agreements), withdrawal will help collection, or withdrawal is in the best interest of you and the government.
• An explanation and supporting documents, signed under penalties of perjury.
• If you want credit bureaus, lenders or creditors told about a withdrawal, a written list of their names and addresses (Form 12277 instructions).

A withdrawal removes the public notice; Publication 594 says you still owe the amount due.

Discharge or subordination

• Selling or refinancing property: Publication 783 covers a certificate of discharge, which removes specific property from the lien, and Publication 784 covers subordination, which lets another creditor move ahead of the IRS (Publication 594 and the IRS lien page).

See also federal tax lien and lien vs. levy.

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