Quick summary

An IRS pre-lien contact is a formal step in the agency’s collection process that warns you your unpaid federal tax balance may result in a Notice of Federal Tax Lien if not resolved. While it is not the lien itself, it signals escalation. Responding promptly and documenting your actions often prevents the IRS from taking the next step. The IRS explains its collection stages on its Collections Process page (IRS Collection Process).

Why the IRS issues a pre-lien contact

The IRS uses multiple notices and outreach attempts before filing a Notice of Federal Tax Lien. A pre-lien contact exists to:

  • Give you a clear warning and an opportunity to resolve the debt without a public lien being recorded.
  • Invite you to choose a resolution path (pay in full, set up an installment agreement, submit an Offer in Compromise, or request currently not collectible status).
  • Protect both taxpayer and government interests by encouraging voluntary resolution before filing a lien.

This outreach can be by mail, phone, or an in-person visit by an IRS revenue officer. The agency’s general collection procedures are described on the IRS website (IRS, Tax Collection Process).

What the pre-lien contact typically includes

Materials vary, but a pre-lien contact usually:

  • Identifies the tax periods and amounts owed (including taxes, penalties, and interest).
  • Explains that the IRS intends to file a Notice of Federal Tax Lien if you do not make acceptable arrangements.
  • Lists possible resolution options and how to respond.
  • Provides a timeframe or deadline for responding before the IRS proceeds.

Do not ignore these communications. In practice I’ve seen clients stop a lien by engaging during this window — often by entering an installment agreement or submitting necessary financial information to qualify for relief.

Immediate steps to take after a pre-lien contact

  1. Verify authenticity. Scams mimic IRS outreach. Confirm the contact is legitimate by checking the IRS Collections Process guidance and contacting the IRS at the phone number on official IRS correspondence or via the IRS.gov contact pages (IRS Collection Process). Do not use numbers from suspicious emails or texts.

  2. Gather documentation. Collect recent tax notices, paystubs, bank statements, and a budget showing income and allowable expenses. You’ll need these to evaluate payment options or to apply for relief programs.

  3. Calculate what you can realistically pay now and monthly. Be honest about your cash flow. An accurate snapshot speeds up negotiations.

  4. Choose an initial response. Common options are:

  • Pay in full (if possible).
  • Request an installment agreement (online or by phone). The IRS offers multiple types of installment agreements depending on balance and ability to pay.
  • Submit an Offer in Compromise (OIC) if you can prove you can’t pay the full amount and you meet IRS eligibility requirements.
  • Ask for Currently Not Collectible (CNC) status if paying would create economic hardship.
  1. Get professional help if needed. If your tax situation is complex, working with a CPA, enrolled agent, or tax attorney speeds resolution and reduces mistakes. In my practice, even a brief consultation often prevents costly errors later.

Options the IRS may accept and what they mean

  • Installment Agreement: You make monthly payments. Entering into a qualifying installment agreement can stop the IRS from filing a lien in many situations if terms are negotiated before the lien is filed.

  • Offer in Compromise (OIC): The IRS may accept a lesser amount than you owe if paying the full tax liability would cause financial hardship and you meet strict eligibility tests. The OIC process requires detailed financial disclosure.

  • Currently Not Collectible (CNC): The IRS temporarily suspends collection activity when collection would create undue hardship. CNC status delays further action, but penalties and interest continue to accrue.

  • Full payment: Pays off the liability and prevents a lien from being filed.

What happens if you don’t respond

If you ignore a pre-lien contact, the IRS can file a Notice of Federal Tax Lien. A filed lien:

  • Attaches to all your property and rights to property (real estate, personal property, and financial assets).
  • Can appear in public records and may affect your ability to refinance or sell property.
  • Can be visible to some creditors and impact lender decisions (see our coverage of how tax liens affect credit and steps to request withdrawal).

If a lien is filed, you still have administrative and judicial remedies. You may appeal collection actions through administrative appeal channels or request a Collection Due Process hearing after a lien is filed, but your options are narrower and time-sensitive.

How to appeal or negotiate after a pre-lien contact

If you disagree with the IRS’s position or need more time, you can:

  • Ask the IRS for a collection alternative (installment agreement, OIC, CNC) and provide supporting documentation.
  • Request Appeals review if you believe the IRS made an error or you need an independent review of the decision.
  • Contact the Taxpayer Advocate Service (TAS) if you face economic hardship or if IRS processes are not resolving your case. TAS is an independent organization within the IRS that helps taxpayers (National Taxpayer Advocate, Taxpayer Advocate Service).

Common mistakes I see — and how to avoid them

  • Ignoring or delaying response. Time-sensitive options can be lost if you wait.
  • Sending incomplete financial documentation for an OIC or CNC request. Complete and accurate paperwork improves success rates.
  • Choosing a solution without confirming terms in writing. Make sure any installment agreement or OIC is confirmed by the IRS in writing.

In my experience, clients who bring organized documentation and a clear proposal (e.g., a feasible monthly payment) often get faster, more favorable outcomes.

How a pre-lien contact differs from a filed lien

A pre-lien contact is a warning and an opportunity to resolve the debt. A Notice of Federal Tax Lien is a public claim recorded against your property that typically makes credit and real-estate transactions more difficult. If you receive a pre-lien contact, act — it is your best chance to avoid filing of the lien.

Practical checklist to avoid a lien

  • Confirm the notice is from the IRS and not a scam.
  • Respond in writing and/or by phone within the deadline.
  • Request an installment agreement, OIC, or CNC if appropriate.
  • Provide complete financial records quickly.
  • Consider direct debit for installment agreements — the IRS favors reliable payment setups.
  • Keep copies of everything and log phone calls (date, time, name of IRS employee).

When a lien can be withdrawn or avoided after filing

Under some IRS programs (often described under the Fresh Start initiative), the IRS may withdraw a Notice of Federal Tax Lien when certain conditions are met — for example, if the tax is paid in full, or in some cases when a qualifying installment agreement or OIC is in place and the taxpayer meets specific criteria. See our guide to the Fresh Start withdrawal process and how to request a withdrawal for details: Understanding the IRS Fresh Start Withdrawal of a Notice of Federal Tax Lien.

For steps on releasing or withdrawing a lien after it’s been filed, see our step-by-step guide: How to Release an IRS Tax Lien: Steps and Requirements and How Tax Liens Affect Credit and Steps to Request a Withdrawal.

Resources and authoritative references

Internal resources on FinHelp.io:

Final notes and professional disclaimer

This article provides general information about IRS pre-lien contacts and collection options as of 2025. It does not provide legal, tax, or financial advice for specific situations. In my practice I’ve seen how quick, organized action can prevent a lien from being filed; consult a qualified tax professional (CPA, enrolled agent, or tax attorney) for personalized guidance. If you believe the IRS has made a mistake or you face financial hardship, contact the Taxpayer Advocate Service for independent help (IRS, Taxpayer Advocate Service).