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IRS letters

Letter 3172. Notice of federal tax lien.

Letter 3172 notifies you that the IRS filed a Notice of Federal Tax Lien for unpaid taxes and explains the right to request a hearing.

General information from the Law Office of Alexander Powell, PLLC. It is not legal advice, and it is not a substitute for the notice itself.

On the paper

Review the filing date, tax periods, amount, and office or recording information shown in the letter.

Find the date printed on your notice or letter. The paper notice and the current official IRS instructions control, even where this page differs.

General next steps

  1. Compare the tax periods and balance with IRS correspondence and your records.
  2. Read the letter’s instructions about requesting a Collection Due Process hearing or contacting the IRS.
  3. Keep the notice with any proof of payment, released lien, or prior correspondence.

Timing

Use the hearing-request deadline printed on Letter 3172. The IRS says the period is generally 30 days, but the exact date and filing address on your notice control.

What this page cannot tell you

This page cannot determine whether a lien should be withdrawn, released, or challenged.

Official sources

If anything on this page differs from your notice or from current IRS instructions, follow the notice and the IRS.

If you want a lawyer’s help

Questions after reading the letter?

You can ask the Law Office of Alexander Powell, PLLC to consider a consultation about any IRS or tax letter. Requesting a consultation does not make Mr. Powell your lawyer, provide legal advice, or protect a deadline. Representation begins only after a conflict check, after the firm agrees to the matter, and after both sides sign a written engagement agreement.

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