Notice of tax lien


#1

has anyone heard of the “5 day rule” that says the IRS must notify TP of a tax lien within 5 days in writing. if not then there is basis to have it withdrawn. I found it in the Outcome Resolution area, under Lien Withdrawals.

5 day rule


#2

That is correct. The reason for the quick notification is the CDP rights associated with the Notice of Federal Tax Lien (NFTL). The client only has 30 days to file the CDP with appeals after the filing.

Regarding the act of not providing written notice, I have never seen any problems during my time with the IRS. The function of printing and mailing the notice is systemic (even down to the signature that is printed on the notice). However, crazier things have happened. Your best course of action is to pull an account transcript to confirm the date of the NFTL and the mailing of the notice. If dates were not met, you have a pretty strong case. Of course, the IRS could simply refile…

Just FYI…When I was an RO, we used to get a LOT of returned 3172’s as people would not update their new address with the IRS.

Hope this helps somewhat,
Jeff


#3

Jeff

This helps alot. Is there a citation that you can provide me that describes the rule? Canopy is the only place i could find this. The facts are that i have been verbally told a lien has been filed a couple of weeks ago but have not seen a notice. I am trying to have the lien w/d in hopes the client can pay it down before the IRS refiles.

Ward


#4

Jeff

i did find it on the IRS website.

Thanks

Ward