IRS Tax Liens – No Amount is Too Small

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Do you need a tax lawyer? If you don’t think the IRS is going to come after you for a tax debt, just look at the notice below and see where the IRS is pursuing a taxpayer for only $284.22.  Times are tough and the IRS is getting tougher.

Department of the Treasury – Internal Revenue Service
Notice of Federal Tax Lien
Form 668 (Y)(c)
(Rev. February 2004)

As provided by section 6321, 6322, and 6323 of the Internal Revenue been filed as a matter of public record.
Code, we are giving a notice that taxes (including interest and penalties)
have been assessed against the following-named taxpayer. We have made • IRS will continue to charge penalty
a demand for payment of this liability, but it remains unpaid. Therefore, and interest until you satisfy the
there is a lien in favor of the United States on all property and rights to amount you owe.
property belonging to this taxpayer for the amount of these taxes, and
additional penalties, interest, and costs that may accrue. • Contact the Area Office Collection

Name of Taxpayer:


IMPORTANT RELEASE INFORMATION: For each assessment listed below,
unless notice of the lien is refiled by the date given in column (e), this notice shall, on
the day following such date, operate as a certificate of release as defined in IRC

Kind of Tax
Tax Period Ending
Identifying Number
Date of
Last Day for
Unpaid Balance
of Assessment
1040 12/31/2006 XXX-XX-XXXX 04/13/2009 05/13/2019 284.22

Place of Filing
Recorder of Deeds
Cook County Total
Chicago, IL 60602

on this, the 19th day of November 2010.
Title ACS 12-00-0000
(NOTE: Certificate of officer authorized by law to take acknowledgment is not essential to the validity of Notice of Federal Tax Lien
Rev. Ru!. 71-466, 1971 – 2 C.B. 409)
Part 3 – Taxpayer’s Copy CAT. NO 60025X
Form 668 (Y)(c) (Rev. 02-04)

This Notice of Federal Tax Lien gives public notice that the
government has a lien on all your property (such as your house
or car), all your rights to property (such as money owed to you)
and to property you acquire after this lien is filed.
Your Administrative Appeal Rights
If you believe the IRS filed this Notice of Federal Tax Lien
in error, you may appeal if any of the following conditions
• You had paid all tax, penalty and interest before the lien
was filed;
• IRS assessed tax after the date you filed a petition for
• IRS mailed your notice of deficiency to the wrong address;
You have already filed a timely petition with the Tax Court;
The statute of limitations for collection ended before IRS
filed the notice of lien.
Your appeal request must be in writing and contain the
• Your name, current address and SSN/EIN;
• Copy of this notice of lien, if available;
• The specific reason(s) why you think the IRS is in error;
• Proof that you paid the amount due (such as cancelled
• Proof that you filed a bankruptcy petition before this lien
was filed.
Send your written request to the IRS, Attention: Technical
Services Group Manager, in the office where this notice of lien
was filed.
When This Lien Can Be Released
The IRS will issue a Certificate of Release of Federal Tax
Lien within 30 days after:
• You pay the tax due, including penalties, interest, and any
other additions under law, or fRS adjusts the amount due, or;
• The end of the time period during which we can collect the
tax (usually 10 years).
Publication 1450, Request for Release of Federal Tax Lien,
availc.ble at IRS offices, describes this proces~.
When a Lien against Property can be Removed
The IRS may remove the lien from a specific piece of property if
any of the following conditions apply:
• You have other property subject to this lien that is worth at
least two times the total of the tax you owe, including
penalties and interest, plus the amount of any other debts
you owe on the property (such as a mortgage);
• You give up ownership in the property and IRS receives the
value of the government’s interest in the property;
• IRS decides the government’s interest in the property has
no value when you give up ownership;
• The property in question is being sold; there is a dispute
about who is entitled to the sale proceeds; and the proceeds
are placed in escrow while the dispute is being resolved.
Publication 783, Instructions on How to Apply for a Certificate
of Discharge of Property from a Federal Tax Lien, available at
IRS offices, describes this process.
Este Aviso de Gravamen del Impuesto Federal da aviso publico que el
gobiemo tiene un gravamen en todas sus propiedades (tal como su
casa 0 carro), todos sus derechos a propiedad (taJes como el dinero
que Ie adeudan a usted) y la propiedad que adquiera despues que se
present6 este gravamen.
Sus Derechos de Apelacion Administrativos
Si usted cree que el IRS present6 este Aviso de Gravamen del
Impuesto Federal por error, usted puede apelar si cualQuiera de las
siguientes condiciones Ie aplican:
• Usted pago todo el impuesto, multa, interes antes de que el
gravamen fuera presentado;
• EI IRS taso el impuesto despues della fecha en que usted presento
una peticion de quiebra;
• EI IRS Ie envio por correo el aviso de deficiencia a una direcci6n
• Usted presento a tiempo una peticion ante la Corte de Impuesto;
• EIIRS no present6 el aviso de gravamen dentro del termino
Su petici6n de apelacion Ilene que estar par escrito y
debe incluir 10 slguiente:
• Su nombre, direccion actual y SSN/EIN;
• Una copia de este aviso de gravamen, si esta disponible;
• La razon (0 razones) especifica(s) por que piensa que ellRS esta
• Prueba que pago la cantidad adeudada (tal como un cheque
• Prueba que present6 una peticion de quiebra antes de que se
presentara el gravamen.
Envie su peticion PEr escrito allRS, Atenci6n: “Technical Services
Group Manager” (Grupe de Gerente-Servicios Tecnicos) en la oficina
donde este aviso de gravamen fue presentado.
Cuando Este Gravamen Se Puede Cancelar
EI IRS emitira un Certificado de Cancelacion de Gravamen del
Impuesto Federal dentro de 30 dias despues que:
• Usted paga el impuesto adeudado, incluyendo multas, intereses, y
otras sumas adicionales segun la ley, 0 el IRS ajusta la cantidad
adeudada, 0;
• Aceptemos una fianza garantizando el pago de su deuda;
• La expiracion del termino en que podemos cobrar el impuesto
(usualmente 10 anos).
La Publicacion 1450, en ingles, “Petici6n Para Cancelar el Gravamen
dellmpuesto Federal”, describe este proceso y esta disponib\e en las
oficinas del IRS.
Cuando un Gravamen en Contra de la Propiedad Puede
EI IRS puede eliminar el gravamen de una propiedad especifica si
cualquiera de las siguientes condiciones aplica:
• Usted tiene otra propiedad sujeta a este gravamen cuyo valor es
por 10 menos dos veces el total del impuesto que usted adeuda,
Jncluyendo intereses y multas, mas la cantidad de cualquiera
de las otras deudas que adeuda sobre la propiedad (tal como
una hipoteca);
• Usted cede su interes en la propiedad y eJ IRS recibe el valor
del interes del gobiemo en la propiedad;
• EI IRS decide que el interes del gobiemo en la propiedad no tiene
valor alguno cuando usted cedi6 su interes en la propiedad;
• La propiedad gravada sera vendida; existe una controversia sobre
quien tiene derecho al producto de la venta; y se depositan los
fondos recibidos en la venta en una cuenta especial en 10 que se
resuelve la controversia.
La Publicacion 783 en ingles, “Instrucciones de C6mo Solicitar un
Certificado de Relevo de la Propiedad de un Gravamen dellmpuesto
Federal”, describe este proceso y esta disponible en las oficinas del
Form 668 (Y) (c) (Rev. 02-2004)
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