IRS Letter 3172: Federal tax lien filed — right to a hearing
Quick answerThe IRS filed a Notice of Federal Tax Lien, a public claim on your property for unpaid tax, and you have the right to a hearing.
Letter / notice3172
MeaningFederal tax lien filed — right to a hearing
Action needed?Yes — see steps
What happens next
The letter gives the deadline to request a Collection Due Process hearing.
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What you should do
- Request a hearing if you disagree
- Pay or arrange a plan — the lien is released after payment
Scam check: the IRS first contacts you by mail. Use only the phone numbers printed on your letter or on IRS.gov — never ones from a text, email or unofficial site.
Frequently asked questions
What does IRS Letter 3172 mean?
The IRS filed a Notice of Federal Tax Lien, a public claim on your property for unpaid tax, and you have the right to a hearing.
What should I do?
Request a hearing if you disagree Pay or arrange a plan — the lien is released after payment
How long does it take?
The letter gives the deadline to request a Collection Due Process hearing.
Sources
- IRS: Understanding your IRS notice or letter
- IRS: Get Transcript
- Taxpayer Advocate Service (independent help inside the IRS)
Written by the editorial team and checked against the official sources above. See our editorial policy.
By the TranscriptCodes Editorial Team · Last reviewed 2026-11-12.