Incorrect Lien

Your Administrative Appeal. You may appeal the filing of a Notice of Federal Tax Lien if you believe the IRS filed the lien in error. A lien is incorrect if: you paid the entire amount you owed the IRS before they filed the lien; the IRS assessed the tax and filed the lien when you were in bankruptcy an subject to the automatic stay during bankruptcy; the IRS made a procedural error in making an assessment; the time to collect the tax (called the statute of limitations) expired before we filed the lien. Note: You may not appeal the Notice of Federal Tax Lien if you are challenging the underlying debt that generated the filing of the lien.

See Also:

• Lien Subordination;
• Lien Withdrawal;
• Notice of Federal Tax Lien;
• Special Release of Tax Lien;
• Statutory Lien;
• Tax Lien;
• Automated Collection System (ACS);