IRS Notice LTR3172: Notice of Federal Tax Lien Filed

What does an IRS LTR3172 notice mean?

A Letter 3172 notifies you that the IRS has filed a Notice of Federal Tax Lien — a public claim against your property securing your tax debt. The lien can affect your credit, your ability to sell or refinance property, and your business assets. The notice also informs you of your right to request a Collection Due Process hearing.

Why did you receive a LTR3172?

An unpaid balance reached the point where the IRS protected its interest by filing a public lien against everything you own and may acquire.

How to respond to a LTR3172 notice

If you want to challenge the lien filing or propose alternatives, request a CDP hearing (Form 12153) within the deadline. To remove the lien, pay the debt in full (which leads to release), or explore a lien discharge (removing the lien from a specific asset), subordination (letting another creditor move ahead, useful for refinancing), or withdrawal (if you qualify, for example under a direct-debit installment agreement).

What happens if you ignore it?

The lien remains public and continues to encumber your property and harm your credit. Enforced collection, including levies, can proceed on the underlying debt.

Common resolutions

• Request a CDP hearing
• Pay the debt
• Apply for lien discharge/subordination

Related IRS notices

• LTR1058 — Final Notice of Intent to Levy (CDP)
• CP90 — Final Notice — Intent to Levy (CDP Rights)
• CP504 — Intent to Levy