A federal tax lien is the government’s legal claim against your property for unpaid tax. The Notice of Federal Tax Lien (Letter 3172) both makes the lien public and gives you appeal rights. A lien can wreck your ability to sell or refinance — but you have several ways to respond.
Deadline: Letter 3172 carries a Collection Due Process right — request a hearing on Form 12153 within 30 days of the notice (see the CDP guide). Other relief (withdrawal, discharge, subordination) has no single deadline but is worth pursuing right away.
Your options
- CDP hearing (Form 12153) within 30 days to challenge the lien filing or propose alternatives.
- Withdrawal (Form 12277) — removes the public Notice of Federal Tax Lien (e.g., you’ve paid, entered a direct-debit installment agreement, or it’s in your/the government’s best interest).
- Discharge (Form 14135) — removes the lien from a specific property (often to allow a sale).
- Subordination (Form 14134) — lets another creditor move ahead of the IRS (often to refinance).
- Release — happens after the debt is paid/satisfied; you can request confirmation.
The letter (withdrawal request, Form 12277)
[Your name]
[Address]
[City, State ZIP]
[Daytime phone]
[Date]
Internal Revenue Service
[Use the address in the Form 12277 instructions / on your notice]
Re: Request to withdraw Notice of Federal Tax Lien (Form 12277 enclosed)
Name: [Your name] SSN/ITIN: [xxx-xx-1234]
Tax period(s): [years] Lien notice (Letter 3172) dated: [date]
To whom it may concern:
I am requesting withdrawal of the Notice of Federal Tax Lien filed against me, and
I have enclosed Form 12277. Withdrawal is appropriate because:
[ Choose what applies: ]
- The balance has been paid in full (proof enclosed).
- I have entered into a direct-debit installment agreement and qualify for
withdrawal under IRS policy.
- Withdrawal will facilitate collection / is in the best interest of both me and
the government because [reason].
Please withdraw the notice and notify the credit reporting agencies and any
listed creditors of the withdrawal. Please confirm in writing.
Sincerely,
[Signature]
[Printed name]
How to send it
If you’re within 30 days of Letter 3172 and want to contest the lien or propose alternatives, file Form 12153 (CDP) first to preserve those rights. For withdrawal/discharge/subordination, send the matching form (12277 / 14135 / 14134) to the address in its instructions, certified mail, with proof. Keep copies.
Notes. A lien (a claim on property) is different from a levy (an actual seizure) — both can stem from the same debt. Paying or entering a qualifying installment agreement is often the fastest path to withdrawal. For a sale or refinance on a deadline, discharge/subordination requests take time, so start early. General information, not legal or tax advice; forms and policies change — verify at irs.gov.