Will a Notice of Federal Tax Lien be filed on an Installment Agreement? |
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The IRS generally may still file a Notice of Federal Tax Lien to secure the government’s interest against other creditors. A notice of federal tax lien attaches to your personal or real property until final payment is made. The notice filing could have a negative impact on your credit rating.
Enforced Collection Actions
Generally, IRS enforced collection actions (i.e., levy against personal or real property) are not made while an installment agreement request is being considered, or:
- While an agreement is an effect,
- For 30 days after a request for an agreement has been rejected, and
- For any period while a timely appeal of the rejection or termination is being evaluated by the IRS.
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Page Last Reviewed or Updated: August 12, 2008