IRS Letter 3172: Notice that the IRS filed a tax lien
IRS Letter 3172 is a balance due letter from the IRS. The IRS filed a Notice of Federal Tax Lien and says you have the right to ask for a hearing about it. It belongs to the group of IRS letters about unpaid balances.
What this letter usually means
The IRS filed a Notice of Federal Tax Lien and says you have the right to ask for a hearing about it. The amount on the letter is what the IRS shows today. Interest and penalties can change it, so the letter and your IRS Online Account are the places to confirm it.
Category: You owe a balance
What people usually do first
Ask for a Collection Due Process hearing on Form 12153 if you think the lien is not right.
What to have ready
- The letter, every page
- The date on the letter, to count 30 days
- Form 12153
- Your reasons for disagreeing, in writing
What may come next
This letter does not point to a specific follow-up letter. Any later step will be described in mail from the IRS.
Read the IRS page
The IRS letter itself is the final word on what it means for you. Read the IRS page for 3172.
Common questions about 3172
What is IRS notice 3172?
The IRS filed a Notice of Federal Tax Lien and says you have the right to ask for a hearing about it.
How long do I have to respond to a 3172 notice?
The date that matters is printed on your letter. Check it now, because this type of letter has a deadline that matters. The IRS page for 3172 explains more.
Is a 3172 notice a scam?
A real 3172 comes by mail and should match your own records. You can also sign in to your IRS Online Account on irs.gov to see your account directly.
What should I have ready for a 3172 notice?
The letter, every page, The date on the letter, to count 30 days, Form 12153, Your reasons for disagreeing, in writing.
Scan your letter in the OweRight iPhone app
The OweRight app can tell you what a 3172 letter is and points you to the IRS page for it.
OweRight is not the IRS and does not give tax or legal advice.
Related notices
- IRS Notice CP501: Reminder of balance due
- IRS Notice CP503: Second reminder of balance due
- IRS Notice CP504: Notice of intent to levy
- IRS Notice CP71: Reminder of unpaid balance
- IRS Notice CP90: Intent to levy and right to a hearing
- IRS Notice CP523: Intent to terminate installment agreement