IRS Letter 3172

Notice of Federal Tax Lien Filing

IRS Letter 3172 notifies you that the IRS has filed a federal tax lien against your property due to unpaid tax debt. This public record claim gives the IRS legal rights to your assets, including real estate, personal property, and future income, until the debt is paid or resolved.

This notice also informs you of your right to request a Collection Due Process (CDP) hearing, but you must act within 30 days of the letter date.


▸ Why Did I Receive Letter 3172?

You likely received this notice because:

  • You owe unpaid federal taxes, and the IRS has escalated collection

  • The IRS filed a Notice of Federal Tax Lien with your county or state

  • You’ve failed to resolve the tax debt after receiving multiple notices

  • The IRS wants to secure its legal claim to your property


▸ What’s in the Letter 3172?

This notice typically includes:

  • The total amount of your tax debt

  • Confirmation that a Notice of Federal Tax Lien has been filed

  • The property or location where the lien was filed (usually a county clerk or recorder)

  • Your right to request a CDP hearing within 30 days

- A tax lien can severely impact your credit, ability to sell property, refinance, or obtain loans.


▸ What Should You Do?

  1. Don’t ignore it. A lien is a legal claim and can complicate personal and business finances.

  2. Request a CDP hearing if you want to challenge the lien or discuss resolution options.

  3. Explore lien removal options — such as full payment, lien withdrawal, subordination, or discharge.

  4. Consult a tax attorney to protect your rights and assets.


▸ When to Call a Tax Attorney

A federal tax lien is more than just a warning — it’s a public record that follows you until resolved. A tax attorney can help you:

  • File for a CDP hearing to dispute or appeal the lien

  • Negotiate a lien release or withdrawal

  • Develop a resolution strategy (installment agreement, offer in compromise, etc.)

  • Avoid further collection actions like levies or seizures


▸ Don’t Let a Tax Lien Ruin Your Finances

A federal tax lien can damage your credit and jeopardize your assets.

Call Scammahorn Law Firm at (903) 595-1000 or fill out this quick form to schedule a consultation and respond with confidence.

Tell us about your tax issue, and a member of our legal team will be in touch shortly to discuss how we can assist you.

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