The Federal Tax Lien is the legal claim against a taxpayer’s property, and it arises when they fail to pay a tax debt. It attaches to everything they own – their home, car, bank account(s), and even future assets.
There are two (2) types of liens. One is silent, and the other is a public lien.
A. Silent Lien IRC 6321
Arises automatically after the IRS assesses a tax debt and sends a notice demanding payment. Only the taxpayer is affected – it’s invisible to the public.
B. Perfected Lien IRC 6323 (Public Lien)
Created when the IRS files a Notice of Federal Tax Lien (NTFL). Now the public (banks, creditors, etc.) can see it. The IRS's legal claim to property is now enforceable against any third party. It provides constructive notice which secures the IRS’s priority interest over other creditors.
IRS Lien Remedies:
There are five (and only five) legal remedies for addressing a Federal Tax Lien. Selecting the correct remedy — and applying the correct IRS statute — is critical.
Most lien remedies require filing Form 14135 (Application for Certificate of Discharge of Property from Federal Tax Lien) or related lien‑relief forms.
The five remedies include:
Lien Withdrawal
Lien Subordination
Lien Discharge
Lien Non‑Attachment
Special Circumstances Relief
Each remedy serves a different purpose, and choosing the wrong one can delay resolution or harm the taxpayer’s financial position.
We are AAA Tax Resolution — Professional Lien Relief Assistance
At AAA Tax Resolution, located at
151 E 5600 S #110, Murray, UT 84107
We specialize in navigating IRS lien statutes, negotiating with IRS Advisory, and preparing the required legal documentation to secure the correct lien remedy.
If you’ve received a Notice of Federal Tax Lien — or believe a silent lien may already exist — professional help is essential. We can evaluate your situation, determine the correct remedy, and prepare the IRS forms and supporting documentation.
Write A Comment