5.19.12  Centralized Lien Operation

Manual Transmittal

April 28, 2015


(1) This transmits revised IRM 5.19.12, Centralized Lien Operation. Changes have been made to all subsections

Material Changes

(1) Editing changes made throughout including moving subsections for better alignment; updating terminology and references; restructuring paragraphs and rewording sentences for flow and clarity; and adding general explanatory paragraphs of the topic to promote understanding.

(2) IPU 13U0060, issued 01–07–2013. IRM and throughout. The IRM contains changes for the name of the operation from Centralized Case Processing-Lien Unit (CLU) to Centralized Lien Operation (CLO).

(3) IPU 13U0060, issued 01-07-2013. IRM (renumbered) - Clarified directions for taxpayers' requests for Certificate of release of a self-released lien.

(4) IPU 13U0060, issued 01-07-2013. IRM (renumbered) - Changed requirement for providing a copy of the withdrawal document in all cases to an as requested basis.

(5) IPU 13U0060, issued 01-07-2013. IRM Clarified date stamping responsibility.

(6) IPU 13U0060, issued 01-07-2013. IRM - Clarified that the time entry in ALS is not required.

(7) IPU 13U0060, issued 01-07-2013. IRM (renumbered)- Clarified research for release of Lien requests and eliminated managerial approval for credit transfers.

(8) IPU 13U0060, issued 01-07-2013. IRM (renumbered from IRM - Clarified information provided to taxpayers concerning requests for lien related certificates.

(9) IPU 14U0035, issued 01-03-2014. IRM - Added CLO process for POA verification on Form 12636.

(10) IPU 14U0035, issued 01-03-2014. IRM (renumbered) - Clarified responsibility for reversal of TC 360, lien filing fee.

(11) IPU 14U0035, issued 01-03-2014. IRM (renumbered) - Remove inaccurate OFP code for printing and mailing payoff letters. Added verification of taxpayer current mailing address.

(12) IPU 14U0797, issued 05-01-2014. IRM (renumbered) - Add Note: Correspondence returned to CLO as undeliverable should be destroyed in accordance with locally prescribed guidelines. Correspondence not requiring a follow-up action by the addressee should not need additional research. (NOTE: IPU initially placed paragraph under IRM and Repositioned for more appropriate application.)

(13) IRM Clarified the types of documents generally processed, the form of customer communication, and removed reference to the issuance of passwords as a major duty of all CLO. Updated reference to the various systems and databases used and clarified that use of them is defined throughout IRM. Added paragraph on handling Personally Identifiable Information. Added new paragraph on generic terminology.

(14) Deleted former subsection IRM, Requirements for NFTL. Information combined with and

(15) IRM New subsection on Workload Reporting.

(16) IRM New subsection on Integrated Automation Technologies (IAT)

(17) IRM Added reference to Delegation Order. Updated the forms produced by ALS. Clarified the request rejection process.

(18) IRM Added, revised, combined, and rearranged paragraphs for flow. Eliminated ALS user procedures and updated references to on-line ALS User Guide. Inserted note about the using the most current version of request forms. Updated chart and paragraphs to include relevant fields. Inserted instructions for handling errors. Clarified the process of confirming the name control generated by ALS. Clarified the time frame for CLO to create lien documents. Added time code for phone requests and clarified inventory counts.

(19) IRM Renumbered from Added clarification of name line if both taxpayers are liable. Added instruction to return requests containing Individual Shared Responsibility Payment assessments. Added note about the limited use of CVPEN. Added guidance for requests with multiple assessments. Moved duplicate lien response to its own paragraph. Clarified procedures for improper requests.

(20) IRM Renumbered from Added paragraphs to explain CLO involvement in POA/Co-Obligor inputs. Clarified when Co-Obligors need notified. Added instruction for POA verification. Revised language for clarity. Added paragraphs on time restrictions for inputs.

(21) IRM Renumbered from Modified wording.

(22) IRM Renumbered from IRM Changed title to NFTLs Hand Carried for Filing. Restructured and reworded for flow and to remove duplication. Clarified when procedures would be needed. Clarified guidance when assessment is less than 10 days. Added instructions about explaining reason for rejection, correcting erroneous printing, and time codes to use. Qualified time frame to input requests.

(23) IRM Renumbered from Restructured and reworded paragraphs to provide more accurate instructions on using SCREATE process.

(24) IRM Split into separate subsections on corrected, amended, and not to be filed NFTLs. Added details to distinguish between correcting and amending NFTLs and when those actions are needed.

(25) IRM New subsection using paragraphs from former subsection Modified structure and added wording for clarity.

(26) IRM New subsection using paragraphs from former subsection Modified structure and added wording for clarity. Added summary chart. Added step for inputting history for actions taken. Clarified when new CDP notice is issued.

(27) IRM Renumbered from Modified structure and added wording for clarity. Inserted specific instructions for creating NTBFL.

(28) Former subsection renumbered to

(29) IRM Renumbered from Inserted and clarified information on duplicate NFTLs. Restructured paragraphs. Added instruction on checking other NFTLs on the voucher to ensure they are not duplicate filings. Clarified which situations should be worked in CLO and which should be referred. Revised procedures so that CLO's primary resolution is to prepare and issue Letter 2440. Modified procedures for SCREATE to be upon request only. Added instruction to document ALS history.

(30) Former subsection Estate Tax Liens, renumbered to

(31) IRM Renumbered from Changed title to Special Types of Notices of Lien. Updated wording and references. Modified paragraphs for flow. Moved information on non-attachments to new subsection

(32) IRM Renumbered from Updated wording and references. Added paragraph on filing regular NFTLs on estates.

(33) IRM New subsection using paragraphs from former subsection Added information on processing Special Condition NFTLs in FORT.

(34) IRM New subsection on Restitution-Based Assessment NFTLs.

(35) IRM New subsection on MCAR using paragraphs from former subsection

(36) IRM Renumbered from Inserted definition of Jeopardy NFTL. Clarified responsibilities involving jeopardy requests. Added instruction for Teams to forward requests to FORT. Clarified procedures for handling request.

(37) Former subsection, Other Types of Liens, renumbered to

(38) IRM Renumbered from Added paragraphs to explain basis for refiles. Clarified items needed in refile request and issues to consider. Inserted explanation about refiling in locations different from where original NFTL was filed. Added paragraphs to explain when to contact requestor. Clarified procedures for handling suspended CSEDs. Referenced procedures for self-released liens. Addressed actions for hand-carried refiles. Explained Potential Refile Report. Added time frame to work refile requests.

(39) Former subsection, Refiling a Notice of Federal Tax Lien, renumbered to

(40) IRM Renumbered from Expanded wording to clarify release process. Inserted reference to delegated authority for releasing liens.

(41) IRM Renumbered from Clarified how release requests may be received. Removed duplicate information regarding external requests to incorporate in Updated chart on satisfying transactions and clarified it was for ALS input use only. Added paragraph about manually prepared releases. Added time frame to work release requests.

(42) IRM Renumbered from Expanded information on the types of partial releases. Clarified how requested and information needed with request. Added information regarding partial releases in pending Tax Court cases. Included information about how partial releases are generated and shown on ALS. Added that requests will be worked within five (5) business days after receipt.

(43) IRM Renumbered from Clarified situation causing partial release.

(44) IRM Renumbered from Expanded description of self releasing liens. Added chart to show when releases systemically issued. Updated instructions on handling requests where release is and is not appropriate. Revised instruction to issue release when taxpayer requests it and it is appropriate. Clarified procedures for ELF courts. Added 5 day requirement to process release requests and OPF code for phone requests.

(45) IRM Renumbered from Changed title to Reversing and Revoking a Release of Lien. Added reference to Form 14466. Added information about reasons for revocation and legal requirements. Clarified process for timing of filings. Included instruction for reversing inadvertent inputs. Added requirement for history and 5 days to input requests.

(46) Former subsection, Lien Release, renumbered to

(47) IRM Renumbered from Expanded description of NFTL withdrawals. Clarified approval authority. Added information on securing CRD. Added note about NFTLs not on ALS. Updated who is responsible for requesting TC 360 abatement. Clarified process of providing copy of withdrawal to requestor. Added reference to manually issued documents. Inserted instruction for adding history. Updated OFP code to use.

(48) Former subsection, Manual Release of Liens, renumbered to

(49) IRM Renumbered from Included description of partial withdrawals. Clarified approval authority. Referenced instructions for processing including adding ALS history.

(50) Former subsection, Reversing a Release of Lien, renumbered to

(51) IRM Renumbered from Clarified how requests are received. Updated referral information. Added instruction for ALS or AMS history.

(52) Former subsection, Partial Lien Releases, renumbered to

(53) IRM New subsection on Withdrawal of NFTL After Lien Release.

(54) Former subsection, Self-Releasing Liens, renumbered to

(55) Former subsection, Lien Withdrawal, renumbered to

(56) IRM New subsection on Certificates of Nonattachment using paragraphs from former

(57) Former subsection, Partial Withdrawals, renumbered to

(58) Former subsection, Misdirected Withdrawal Requests, renumbered to

(59) IRM Added note about printing outside normal parameters. Clarified instructions and updated terminology. Removed instructions regarding convenience checks.

(60) IRM Updated references.

(61) IRM Added paragraph to describe BSV and purpose. Clarified payment type identifiers. Added paragraph about IFS. Converted text to table for easier reading. Included information about modifications to BSV. Added instruction on retention of BSV copies.

(62) IRM Incorporated descriptive statements from Added note about printing outside the print schedule. Included information about CRON reports. Emphasized required steps.

(63) IRM Moved descriptive statements to preceding subsection. Generalized language to address any situations that could cause a missing NFTL.

(64) IRM Rearranged and reworded for flow. Converted certain paragraphs to if/then chart and added additional situations. Emphasized documentation needed.

(65) IRM Clarified normal processing times. Clarified situations to look for and actions to take.

(66) IRM Updated wording and references.

(67) IRM Split paragraphs and reworded for flow. Deleted subsections on sorting by payment types. Clarified procedures on date stamping and mailing.

(68) IRM Changed title to include Payment Certification. Added time frame for when actions must be taken. Added procedures for payment certification. Included note about day shift processing. Added information on manager/lead review. Included instruction on timing of payment and filings.

(69) IRM Reworded to better describe content of the ensuing subsections.

(70) IRM Some paragraphs moved between this and and restructured for flow. Clarified documents that would be returned by recording office. Added note about recording date for revocations. Confirmed 5 day requirement to input recording data.

(71) IRM Some paragraphs moved between this and and restructured for flow. Clarified that recording data may be returned in different formats. Qualified that clock time of recording does not need input. Included reference to refund checks being returned. Inserted instruction on resolving insufficient space. Clarified duplicate NFTL procedures. Restated procedures for affirming that lien documents were filed.

(72) IRM Restructured and reworded paragraphs for flow. Added paragraph regarding legal differences of filing and recording. Removed references to convenience checks. Clarified procedures on correcting fees. Added instruction about documenting action taken. Clarified time frame for action and time code to use. Inserted instruction regarding retention and review.

(73) IRM Inserted instruction about referring changes to proper team. Clarified process to have changes updated on ALS.

(74) IRM Renumbered from Restructured paragraphs for flow and clarified documentation needed.

(75) Deleted former subsection IRM, Invoices.

(76) Deleted former subsection IRM, Convenience Check Payments

(77) Deleted former subsection IRM, Monthly Bank Reconciliation.

(78) Deleted former subsection IRM, Voiding a Convenience Check/Returned Check.

(79) Deleted former subsection IRM, Returned Payments.

(80) Deleted former subsection IRM, Verification of Check Clearance.

(81) Deleted former subsection IRM, Stop Payments.

(82) Former subsection, Refund Checks Received from Court, renumbered to

(83) Deleted former subsection IRM, Dishonored Checks.

(84) Deleted former subsection IRM, Reordering Checks.

(85) Deleted former subsection IRM, Signature Stamps.

(86) Deleted former subsection IRM, When a Cashier Leaves.

(87) Deleted former subsection IRM, Lien Convenience Check Fund Expenditures.

(88) Deleted former subsection IRM, Formal Reviews.

(89) Deleted former subsection IRM, Physical Security.

(90) Deleted former subsection IRM, Records Disposition.

(91) IRM Added clarifying comments about CDP noticing. Incorporated language from former subsection Added cross references for more detailed explanations. Clarified CDP notice systemic process.

(92) IRM Editorial changes.

(93) IRM Elaborated on other notices issued regarding NFTL filings. Inserted chart to summarize notices.

(94) IRM Updated references.

(95) Former subsection, Lien Payment Processing, renumbered to

(96) IRM Renumbered from Added information about communications with recording offices. Added paragraph about security of email.

(97) IRM Renumbered from Changed title for broader application. Expanded subsection to handling requests to stop any document from filing. Qualified when documents can be stopped. Added paragraph about researching situation and deleting from BSV. Added guidance about CDP notices inadvertently generated. Added instruction on stopping releases and withdrawals from filing.

(98) Former subsection, Internal Contacts, renumbered to

(99) IRM Renumbered from Change title to reflect current structure. Change Field Assistance Office to Taxpayer Assistance Center (TAC). Updated and clarified communications and expectations between CLO and TAC. Updated citation on acceptable payments for immediate release. Added verification needed by CLO for TAC release requests. Added instruction about ELF releases.

(100) Former subsection IRM, Requests for Creation of Lien, renumbered to

(101) Former subsection IRM, Requests to Remove a Lien Document renumbered to

(102) Former subsection IRM, Wage and Investment, renumbered to

(103) IRM Renumbered from Updated positions and terminology. Rearranged paragraphs for flow.

(104) Former subsection IRM, Taxpayer Advocate Service, renumbered to

(105) IRM Renumbered from Restructured and reworded for flow. Elaborated on procedures for responding to inquiries. Added information about IPP and other contact points. Removed extraneous examples.

(106) IRM New subsection on TOP offset.

(107) Former subsection IRM, Recording Offices, renumbered to

(108) IRM Renumbered from Updated references. Added information about email restrictions. Clarified guidance on updating taxpayer's address upon oral confirmation. Added paragraph about undelivered mail as noted in IPU 14U0797.

(109) IRM Renumbered from Updated form and IRM references. Restructured for flow. Clarified instruction if some tax periods on NFTL were not addressed in authorization.

(110) IRM Renumbered from IRM Restructured and rearranged paragraphs and added clarifying information for flow. Clarified requestors. Added instructions for immediate need for a payoff letter. Added reminder regarding COMPA calculation dates and including computation report with payoff letter. Eliminated duplicative information and standardized language. Clarified documentation requirements. Added exception for 14 day processing when adjustment is involved. Removed OFP code for printing and mailing.

(111) IRM Combined former subsections, Lien Payment Processing, and, Processing Payments from Taxpayers. Clarified addresses and role of Submission Processing.

(112) IRM Renumbered from Updated references. Incorporated duplicative information from former subsection Converted if/then text to table. Added instructions about Criminal Investigation cases and I freezes. Expanded instruction on updating taxpayer address. Eliminated managerial approval for credit transfers. Added guidance on lien filing fees remaining after abatement.

(113) IRM Renumbered from Clarified types of requests handled by CLO. Updated descriptions of lien-related certificates for consistency. Expanded description of NFTL withdrawals. Reformatted table for easier reading. Consolidated duplicative information in table to separate paragraphs. Updated taxpayer statements to more common requests. Added scenarios for withdrawal request, payoff instead of discharge, and lien fee abatement. Added instruction on reviewing ICS for status of previously-submitted requests. Added instruction addressing taxpayer account inquiries. Included note on instructional videos on website.

(114) Former subsection IRM, External Contacts, renumbered to

(115) Former subsection IRM, Third Parties, renumbered to

(116) Former subsection IRM, Request for Payoff, renumbered to

(117) Former subsection IRM, Request for Release of Lien, renumbered to

(118) Former subsection IRM, Other Types of Requests, renumbered to

(119) Former subsection IRM, ALS Inventory Listings, renumbered to

(120) IRM Renumbered from Updated wording. Incorporated wording from former subsection

(121) Former subsection IRM, TC 360 Rejects, renumbered to

(122) IRM Renumbered from Restructured paragraphs. Clarified documentation requirements.

(123) Former subsection IRM, TC 971 SIA Error Report, renumbered to

(124) IRM Renumbered from IRM Rearranged paragraphs for flow. Added information on the form used for estate tax liens and noted differences between estate tax liens and regular NFTLs against the estate. Clarified FORT's role in processing. Added instruction to contact recording office regarding current fees and to document the information received. Clarified the dates to use for TC inputs. Added guidance on document retention.

(125) Former subsection IRM, SATMOD Rejects, renumbered to

(126) Former subsection IRM, ACS/ICS rejects, renumbered to

(127) Former subsection IRM, ICS POA Reject, renumbered to

(128) Deleted former subsection IRM, ELF POA, as information is included in

(129) Former subsection IRM, Potential Lost Liens, renumbered to

(130) Former subsection IRM, GUF Unpostables, renumbered to

(131) IRM Renumbered from Expanded to describe ensuing subsections.

(132) IRM Renumbered from Restructured and reworded for flow. Clarified the basis for the listing and posting process. Converted if/then guidance to table. Added instruction about correct date to use and resolving NMF.

(133) IRM, Renumbered from Restructured and reworded for flow. Clarified the basis for the listing and posting process. Referenced table in prior subsection for corrective actions. Explained when manual input required. Added instruction about correct date to use.

(134) IRM Renumbered from Updated title. Restructured and reworded for flow. Updated terminology. Clarified the basis for the listing. Added information to better describe the listing. Converted guidance to if/then table. Added instruction about posting problem of different date formats.

(135) IRM Renumbered from Restructured and reworded for flow. Moved time frame to work rejects to end for emphasis and consistency with other subsections.

(136) IRM Renumbered from Moved time frame to work rejects to end for emphasis and consistency with other subsections. Incorporated information from previous subsection, ELF POA.

(137) IRM Renumbered from Restructured and converted paragraphs to lists and tables for easier reference. Added note regarding SLIDs beginning with 27. Added example of input error causing lost situation. Included instruction to refer problems with recording offices to the FORT. Added guidance to contact RO for CRD if filed by the field. Inserted reference to standardized PLL Notification Memo. Added explanation of resent NFTLs not counting as overage on subsequent report. Emphasized need for history and provided example. Clarified roles of FORT and teams regarding PLL.

(138) Former subsection IRM, Field Office Resource Team, renumbered to

(139) IRM Renumbered from Rearranged paragraphs for flow. Clarified the roles of the FORT and teams in working unpostables. Added instruction on using creation date if the unpostable date is not known. Added note about not continually re-inputting unpostable. Inserted instruction about contacting NMF, when needed. Added guidance to resolve unpostable TCs 360 and 971 AC 252, when found. Added instruction to document actions and to close cases within 5 days.

(140) Deleted former subsection, CLO referrals, as wording incorporated in

(141) Former subsection IRM, Recording Fee Issues, renumbered to

(142) Former subsection IRM, Filing Estate Tax Lien Documents, renumbered to

(143) IRM Restructured paragraphs and inserted reference to User Guide.

(144) IRM Inserted line about standard menus and moved reference to permission levels to next subsection.

(145) IRM Revised title to better reflect content. Clarified difference between first and secondary passwords, and the role of the Coordinator in the access process. Clarified that permission levels are pre-established and how changes to the levels can be requested.

(146) IRM Clarified use of term "court" and why ID numbers should not be removed.

(147) IRM Inserted information regarding use of table. Restructured for flow.

(148) IRM Added paragraph for the submission of change requests form outside the key listing.

(149) IRM Inserted general information about voucher changes. Added instruction to Email changes to FORT. Updated wording.

(150) IRM Rearranged paragraphs for flow. Clarified roles in the ELF process. Eliminated descriptions of process with each ELF location as it is better addressed in User Guide.

(151) IRM Restructured into list and tables for flow.

(152) IRM Reworded.

(153) IRM Changed title to Signature on Lien Documents to reflect content. Updated to procedures currently used.

(154) IRM Updated wording.

(155) IRM Updated wording. Removed/combined duplicative instruction.

(156) Former subsection IRM, Jeopardy Assessment Liens, renumbered to

(157) IRM New subsection on Identity Theft cases.

(158) Former subsection IRM, Duplicate Filings of NFTL, renumbered to

(159) Deleted former subsection, Processing Payments from Taxpayers, and combined content into IRM, Lien Payment Processing.

(160) Former subsection, Partial Release with Tax Court Indicator, renumbered to

(161) IRM New subsection on processing judicial foreclosure requests.

(162) IRM 5.19.12–1. Updated exhibit.

(163) IRM 5.19.12–2. New exhibit for Glossary of Acronyms and Common Terms used in CLO.

(164) IRM 5.19.12–3. New exhibit for memorandum of Notification of Lost NFTL.

(165) IRM 5.19.12-4. New exhibit for Sample Letter to Recording Offices on TOP Offset.

Effect on Other Documents

This IRM supersedes IRM 5.19.12, dated January 1, 2010, and IRM Procedural Updates (IPU) made since the last revision, including 13U0060 dated 01/07/2013; 14U0035 dated 01/03/2014; and 14U0797 dated May 21, 2014.


SBSE Collection Centralized Lien Operation

Effective Date


Kristen Bailey
Acting Director, Collection Policy
Small Business/Self Employed  (04-28-2015)
Centralized Lien Operation Overview

  1. The Centralized Lien Operation (CLO) uses the Automated Lien System (ALS) for preparing lien documents and retrieving inventory listings. CLO is responsible for maintenance of the ALS on an inventory level. The operation is also responsible for answering lien-related questions from internal and external customers.

  2. Major duties of CLO are:

    • Processing ALS generated documents, which include, but are not limited to, Notices of Federal Tax Lien (NFTL), Certificates of Release of Federal Tax Lien, Withdrawals of Filed Notice of Federal Tax Lien, and Revocations of Release of Federal Tax Lien;

    • Researching taxpayer accounts;

    • Processing requests for manual lien documents;

    • Responding to verbal and written communications from taxpayers, practitioners and other third parties;

    • Assisting IRS employees regarding non-technical ALS related issues;

    • Communicating verbally and in writing with taxpayers, taxpayer designees, recording officials, and IRS employees;

    • Certifying payment of recording fees;

    • Reconciling systemic issues identified by ALS error listings;

    • Maintenance of ALS information tables.

  3. CLO assists taxpayers and works cases requiring research and input of accurate information onto the taxpayer accounts using primarily two computer systems: Automated Lien System (ALS) and Integrated Data Retrieval System (IDRS). Other systems or databases that may be used depending on the nature of the situation include, but are not limited to, Automated Non Master File (ANMF), Integrated Collection System (ICS), Integrated Automated Technologies (IAT), Account Management Systems (AMS), Accurint, Netronline, Correspondex Letters, secure email, and E-fax. How these systems are utilized is further defined throughout this IRM.


    User Guides for most of the systems referenced are available on the IRS intranet and should be consulted for specific instructions on their usage. The ALS User Guide can be found at http://mysbse.web.irs.gov/Collection/collsystems/als/userguide/default.aspx.

  4. In carrying out its duties, CLO routinely deals with Personally Identifiable Information (PII). To ensure taxpayer privacy, guidelines for handling PII must be followed. For additional information on PII see IRM, Shipping Personally Identifiable Information.


    The filing of NFTLs and related lien documents in the public record is not subject to PII procedures.

  5. SPECIAL NOTE: The term “lien” is often generically used by internal and external customers when describing the Notice of Federal Tax Lien (NFTL). Generally, CLO deals with the processing of the NFTL and related documents. For information regarding the legal distinctions between the NFTL and statutory Federal tax lien, see IRM 5.12.1, Lien Program Overview, and IRM 5.17.2, Federal Tax Liens.  (04-28-2015)
Workload Reporting

  1. To facilitate the management of workload, CLO maintains counts for various work streams under its control. CLO also monitors the age of the work to ensure compliance with the time frames as stated throughout this IRM. A work item is considered "old" or "overage" if the item is not resolved within the specified time frame.


    Generally, the age computation of a work item starts the day after CLO receives the item. The CLO receipt date does not count as a business day.

  2. Responsibility for counting work items and monitoring aging issues is determined by CLO management based on available resources.  (04-28-2015)
Integrated Automation Technologies (IAT)

  1. Integrated Automation Technologies (IAT) tools simplify processing by assisting the user with IDRS research and input. The tools reduce the chance of errors and improve productivity. They are desktop productivity enhancing tools.

  2. CLO employees must use the IAT tools shown below whenever applicable for use.

    ID Number Tool
    637 Credit Transfer
    672 Disclosure Tool
    848 Fill Forms
    1147 Compliance Suite
    4/636 Payment Tracer/Tracer
  3. If a required tool is not used because it was determined to be not appropriate for a specific situation, document the reason in the case file.

  4. If an IAT tool is not available and/or an employee has a problem with the IAT Task Manager, the case should be processed through IDRS following established procedures.

  5. The IAT web site (http://iat.web.irs.gov) should be checked periodically for new tools that may assist in processing cases. Descriptions of each tool, as well as job aids can be found on the web site.  (04-28-2015)
Lien Documents

  1. The form and content of lien documents are established by the Internal Revenue Service by the authority of IRC § 6323. ALS is the system used to maintain lien documents.

  2. IRM, Delegation Order 5-4 (rev. 3), stipulates the positions delegated the authority to file a NFTL and includes:

    • Revenue Officers;

    • ACS Customer Service Representatives;

    • Offer Specialists;

    • Advisors;

    • Insolvency Specialists; and

    • Certain Tax Examiners.


      See IRM for specific authority within the described positions and other delegated positions.

  3. NFTL filing requests are received by ALS through the following methods:

    • Systemically through ICS;

    • Systemic extracts from ACS; or

    • Manual input directly on ALS.

  4. ALS allows the creation of a number of lien documents, including:

    • Form 668(Y)(c), Notice of Federal Tax Lien;

    • Form 668(F), Notice of Federal Tax Lien Under Internal Revenue Laws (refile);

    • Form 668(Z), Certificate of Release of Federal Tax Lien;

    • Form 12474, Revocation of Certificate of Release of Federal Tax Lien;

    • Form 12474-A, Revocation of Certificate of Release of Federal Tax Lien (self-releasing liens);

    • Form 10916 , Withdrawal of Filed Notice of Federal Tax Lien; and

    • Form 10916-A , Withdrawal of Filed Notice of Federal Tax Lien after Release.


      ALS also produces partials of all the documents listed above except the Form 668(Y)(c).

  5. Certain guidelines must be followed when inputting data to ALS. Review the request and reject any request with items that do not follow the guidelines established in this IRM. Explain in detail why the request is being rejected and what is needed to correct the request. Rejected requests must be approved by the Team Manager or Lead.  (04-28-2015)
Notice of Federal Tax Lien Requests

  1. NFTLs are most often requested systemically through ICS or ACS, but may also be requested manually on Form 12636 , Request for Filing or Refiling Notice of Federal Tax Lien, or, in certain emergency situations, by telephone.

    1. For systemic requests, CLO is normally not involved in the creation of the NFTLs by ALS.

    2. For manual requests, CLO is responsible for inputting data to ALS to create the NFTLs.

  2. Upon receipt of the Form 12636, review the form for completeness, including the POA information. See IRM Power of Attorney (POA)/Co-Obligor, for necessary POA information.


    Most manual requests are done using Form 12636 templates from the requestor's assigned control system (e.g., AMS, ICS). Due to programming constraints, updates to these templates may not occur for some time after the form is revised. For instance, a form revised in 2015 may not be available on all system templates until 2017. When there is a form revision, a transition period will be established for the mandatory use of the form.

  3. There are three sections that must be completed when creating a NFTL. When a request is received, review for the information shown in the table below.

    Section Information Needed within the Section
    Entity - Taxpayer Identification Number (TIN)
    - Taxpayer's name and address, including the name of the general partner when applicable
    - Entity type, e.g., Individual, Sole Proprietor, Corporation, Partnership
    - Business Operation Division (BOD), e.g., SBSE, W&I
    Tax Module - Tax form, Civil Penalty code, or MFT 31, if applicable
    - Tax period
    - Assessment date
    - Dollar amount of the unpaid balance of assessment
    Administrative - Requestor’s name
    - Requestor’s title
    - Requestor's assignment number
    - Recording office where the NFTL is to be filed
  4. The ALS Create screen is used to create and generate NFTLs on ALS. The screen is divided into the same input segments as listed above for the requests.

  5. While completing the entity section, first enter the TIN. ALS will check the Delinquent Inventory/Account Listing (DIAL) and the ALS database for other entities under the TIN.


    Consult the ALS User Guide for instructions on creating a NFTL on ALS. http://mysbse.web.irs.gov/Collection/collsystems/als/userguide/default.aspx

  6. Select the entity on ALS that matches the request or input the entity information as shown on the request. Incorrect information could make the NFTL ineffective and necessitate an amended NFTL be filed.

  7. ALS systemically generates the name control based on the taxpayer name input. Compare the name control shown on ALS to the taxpayer name line. Confirm the name control on IDRS and update ALS as necessary. This action will prevent the lien filing indicator (TC 582) from going unpostable.


    It is very important that the information input to ALS is correct. The TC 582 and other transaction codes are delivered to Master File based on the information on ALS. If certain information is incorrect (i.e., TIN, Name Control, Type of Tax, or Tax Period), the codes will not post, which could cause delays in the systemic release of the lien.

  8. After the entity information, input the tax module data.

    1. If DIAL located the entity and brought up the entity information it will also bring up the tax periods for which no NFTL has been filed. Verify the tax period data against the request.

    2. For tax periods not on the DIAL, input the tax period data from the request.


      Consult the ALS User Guide for instructions on creating a NFTL on ALS. .

  9. When making data entries to ALS, if an entry is readily recognized as one that will cause an unpostable (e.g., typographical error in tax period, inconsistent tax form), make the correction and notify the originator or contact the originator to clarify the information. If the request is incomplete or indiscernible or the originator cannot be contacted, return the request stating the reason for the rejection.


    See IRM, NFTL Input Requirements, for common situations to avoid when creating a NFTL.

  10. After all tax period data has been entered, review for accuracy.

  11. Enter the Administrative information as requested on the input document.

  12. Enter the originator's information.

    1. If the originator is from ACS or Accounts Management, see IRM, ALS Assigned Numbers, for the assignment number chart



    2. All other originators should supply their employee assignment number in their request.


      NFTLs cannot be created without an employee assignment number. The employee must be established on ALS.

  13. ALS defaults to the recording office (or "court" ) assigned to the Zip Code of the taxpayer's address. If no recording office is specified on the request, use this default recording office. Occasionally the recording office will not populate on ALS. If this happens, check the Zip Code on IDRS to ensure the Zip Code was listed on the request correctly.

    1. If the address on the request matches the address on IDRS except that the Zip Code is different, use the IDRS Zip Code.

    2. If the address on the request matches the address on IDRS and the Zip Code is the same, research the U. S. Postal Service web site (http://zip4.usps.com/zip4/welcome.jsp).

  14. Once the correct recording office is identified, ensure the recording office is not under a disaster area freeze. Also, ensure the recording office is not one where lien documents are no longer filed.

    1. If necessary and available, research MAINTXC on ALS to confirm the status of the court.

    2. If changes are needed, forward the Zip Code and the recording office information to the ALS coordinator to update the Zip Code table in ALS for future use.

  15. After confirming the recording office, the NFTL is generated and a Serial Lien Identification (SLID) number is systemically assigned.

  16. Input additional filing locations for the NFTL when requested.

  17. Input the information regarding the POA when applicable. Electronically filed NFTLs must be approved before the POA information can be entered. See IRM, Electronic Lien Filings (ELF), on ELF liens.

  18. Fees charged by recording offices are assessed against the taxpayer as a TC 360. Included in the fee assessed are the charges for both filing and releasing of the lien. This upload from ALS to Master File is done on Friday morning and covers the NFTLs that were on vouchers from the prior Friday through Thursday. The fees assessed are based on the ALS fee tables, but are updated if the amount is edited on the voucher. This fee will be assessed against the oldest assessment from the modules on the NFTL.

  19. ALS will also send a lien filing indicator TC 582 for all periods on the NFTL. See IRM, TC 360 Rejects, and IRM, GUF Unpostables, for information regarding correction of unposted TC 360 and TC 582


    ALS also sends TC 971 AC 252 to indicate the issuance of the CDP notice.

  20. When a NFTL is suppressed from the voucher and from printing it is considered a manual filing. The prep date will be treated as a print date and the fees will be assessed as though it was on a voucher. The fees will be based on the court fee table.

  21. Creation of NFTLs on ALS must be completed within five (5) business days after receipt of the request.

  22. For inventory purposes, each SLID generated by ALS is counted as one NFTL. If a request is for two filing locations, (e.g., county recording office and Secretary of State), that is two SLIDs and would count as two NFTLs

  23. Time spent creating NFTLs is reported under OFP code 810-69080. If the request is made using the toll free phone number, use OFP 700–69000.  (04-28-2015)
NFTL Input Requirements

  1. Certain input requirements for entity, MFT, and tax period data must be followed when creating the NFTL on ALS. The following are common situations to avoid during input. This list is not all inclusive.


    • Master File and Non-Master File tax periods on the same NFTL.

    • Civil Penalty modules using a joint name line.

    • MFT 31 modules using a joint name line.

    • Anything other than "MFT31" as the tax type when inputting NFTLs on MFT 31 modules.

    • Both IMF and BMF modules on the same NFTL.

    • MFT 59 modules and other MFT types on the same NFTL.

    • An Individual Shared Responsibility Payment (ISRP) assessment, shown on IDRS as MFT 35.


      ISRP assessments are not subject to the filing of a NFTL. Return requests showing ISRP assessments to the originator.

    • An incorrect name control. See Document 7071, Name Control Job Aid for Individual Master File Taxpayers, and Document 7071-A, Name Control Job Aid-For Use Outside the Entity Area, for help in determining the correct name control.

    • Joint liabilities where the names are split between two lines.


      Both names should appear on the first name line with "and" or "& " between the names to ensure both parties are systemically sent a CDP notice. If it is not possible for both names to fit on the first line, use NOTADD to input the Co-Obligor's information for the CDP notice.

    • A Zip Code located in a designated disaster area, as seen by a -O freeze on the IDRS account. See IRM, Disaster Protocol.

    • The abbreviation of CVPEN (or variations) for civil penalty assessments instead of the IRC Section number as the tax type (e.g., 6672, 6721).


      There may be limited situations where the use of CVPEN is authorized until ALS reference tables are updated with an appropriate code. Questions about the usage should be directed to the FORT.

    • More than 15 assessments on one NFTL. An ALS-generated NFTL can show a maximum of 15 assessments.

  3. Requests are frequently received where there are multiple assessments under the same tax period (e.g., TC 150 and TC 290/300). In some of these requests, the outstanding liability may not be due from the initial assessment, but only from the subsequent assessment(s). In those instances, it is not necessary to include the information about the initial assessment on the NFTL; however, it is permissible for it to be included. When this situation is encountered, the originator may be contacted for clarification. If the originator affirms their request or cannot be contacted, input the request as indicated by the originator.

  4. If an ALS response such as "duplicate lien" or "lien already filed" is received during input, review the request to ensure input accuracy. Contact the originator if questions remain.


    The duplicate lien message most often appears when a subsequent NFTL is being created for the same assessments in a different location. In those situations, continue input of the request.

  5. When necessary data for input is missing, indiscernible, or is inconsistent with the conditions in paragraph (2) above, or you are otherwise unable to create the NFTL, reject the request back to the originator. Provide a detailed explanation of why the NFTL could not be created, advise the originator to resubmit a corrected request, and close the request.


    Rejected requests must be approved by the Team Manager or Lead.  (04-28-2015)
Power of Attorney (POA) /Co-Obligor

  1. In most situations, POA information relative to the NFTL is systemically loaded to ALS when the NFTL request is transmitted to the system. There will be times, however, when it is necessary for CLO to manually input a POA.

  2. A co-obligor is a person who is jointly and severally responsible for the tax liability (e.g., spouses on a joint income tax assessment; a partnership and the general partners). ALS generally recognizes co-obligor situations if the Co-Obligor is listed on the first name line of the NFTL with the primary obligor and their names are joined by "and" or "&." If the Co-Obligor is not listed in this manner, has a different address from what is shown on the NFTL, or has a different POA, it is necessary to manually input the Co-Obligor information to ALS.

  3. It is the responsibility of the requestor of a NFTL to ensure they inform CLO of all Powers of Attorney and Co-Obligors that are to be noticed.

    1. If a Form 12636 is received that shows a Co-Obligor but does not show that Co-Obligor's name in the Taxpayer name line, contact the originator for clarification. If the originator is not available, reject the Form 12636 and explain that Co-Obligors are only noticed if they are included on the NFTL.

  4. Upon receipt of the Form 12636, verify that item 4 regarding the POA has been addressed and, if applicable, specific POA information has been provided in item 5.

    If... And... Then...
    Item 4 has not been completed (i.e., no box is checked) There is no POA information in item 5 Return the form to the originator for completion
    Item 4 has not been completed (i.e., no box is checked) There is POA information in item 5 Process the form based on the POA information provided
    Item 4 indicates there is no POA (i.e., "no" is checked) There is POA information in item 5 Return the form to the originator for clarification
    Item 4 indicates there is a POA (i.e., "yes" is checked) There is no POA information in item 5 Return the form to the originator for completion
    Item 4 indicates there is a POA (i.e., "yes" is checked) There is POA information in item 5 Process the form based on the POA information provided
    There is no item 4 as an older version of the form has been submitted (i.e., revision date before 8/2013) n/a Return the form to the originator for completion of the most recent revision.
  5. POA/Co-Obligor information is input to ALS using the literal command NOTADD. See the ALS User Guide for instructions. http://mysbse.web.irs.gov/Collection/collsystems/als/userguide/default.aspx

  6. When the POA information is for a Co-Obligor it is important to load the Co-Obligor before loading the POA. Highlight the appropriate Co-Obligor's name on the NOTADD screen before inputting the POA information so the POA will receive notification of the NFTL filing for their specific client.

  7. For NFTLs requested through ICS, POA information cannot be input until the NFTL uploads to ALS--generally the day after the request is made on ICS.

  8. For recording offices where the filing is completed electronically, NFTLs must be approved for filing prior to the input of the POA or Co-Obligor information to ALS. This approval must only be done on Tuesday and Thursday. See IRM, Electronic Lien Filings (ELF)  (04-28-2015)
ALS Assigned Numbers

  1. ALS employee assignment numbers are known by different names by the various operations. Field Collection, Advisory, and Insolvency employees use their TSIGN (i.e., their ICS assignment number) for NFTL requests. This number is employee specific. ACS employees do not use a TSIGN or an employee specific assignment number. NFTL requests from ACS use a more generic number based on the BOD and site.

  2. ALS assignment numbers for ACS requests are constructed as follows:

    Requestor's BOD Assignment number
    SB/SE The first two digits of the number will be the same as the area location followed by 000008. Example: 21000008 is the ACS site for SBSE Area 1. The first two digits will always default to the area the input person is logged into on ALS.
    W&I The first two digits of the number will be the same as the area location followed by 000000. Example: 11000000 is W&I Area 1. The first two digits will always default to the area the input person is logged into on ALS.  (04-28-2015)
NFTLs Hand Carried for Filing

  1. Employees generally request NFTLs systemically through ICS or ACS. If a systemic request is not possible, employees may request CLO create the NFTL by faxing or secure emailing a completed Form 12636, Request for Filing or Refiling Notice of Federal Tax Lien.. See IRM, Notice of Federal Tax Lien Requests, for processing NFTL requests.

  2. Sometimes there is a need for immediate recordation of the NFTL and the normal printing and mailing process will not suffice. These instances require the NFTL to be manually prepared and hand carried to the recording office.

  3. The originator is responsible for manually preparing the NFTL. (See IRM , Manual NFTL Preparation.)

  4. Employees who have access to ICS and are assigned the Bal Dues on ICS must use ICS to secure a SLID for the manually prepared NFTL.


    When a SLID is created on ICS for a manually prepared NFTL, the information for the NFTL is uploaded to ALS and it shows as a new NFTL. This allows for subsequent input of the court recording data.

  5. If the employee cannot secure the SLID from ICS or the assessment is posted to IDRS but is within 10 calendar days, the NFTL needs input directly to ALS. Employees will request ALS input by submitting Form 12636 or by contacting CLO by phone and providing the necessary information.

  6. When requests are received for immediate issuance of a SLID, create the NFTL on ALS following standard input procedures, with the following exceptions:

    1. Suppress the printing of the NFTL by selecting "Off Voucher" and "N" for Print and Store options.


      If the NFTL is printed as part of regular CLO processing it could result in a duplicate filing.

    2. Suppress the CDP notice after verifying that the requestor will be issuing the notice.

    3. Use the requesting employee’s TSIGN when creating the NFTL.

  7. If the Form 12636 is incomplete, contact the originator for clarification. If the originator is not available, reject the Form 12636 and explain in detail why the request is being rejected and what is needed to correct the request.

  8. After generating the NFTL on ALS, give the SLID to the requesting employee for use in filing the NFTL. Remind the employee to send the recording information to CLO for updating the ALS. This will prevent the NFTL from subsequently showing as a potential lost lien, which could lead to a duplicate filing and untimely release.

  9. When the requesting employee indicates there is a POA for the taxpayer, verify whether the originator will be issuing the CDP notice to the taxpayer and POA. If the employee makes the request by phone, ask the employee whether there is a POA involved.

    1. If there is a POA and the originator is not manually issuing the notices, input the information into NOTADD to generate a copy of the CDP notice to the POA.


    When the NFTL is in an ELF court, the POA cannot be input until approval of the ELF file has been completed.

  10. When a request is received for NFTL filing that is within 10 calendar days of the assessment and the assessment has not posted to IDRS, refer the request to the FORT. (See IRM, Jeopardy NFTLs.) If it is within 10 days of the assessment and the assessment has posted to IDRS, input the request to ALS following the procedures noted above.

  11. If an error is made while creating the NFTL and the NFTL was placed on the BSV, complete a BSV add/delete form and give to Manager or Lead. They will notify the team responsible for printing and mailing that state's lien documents to pull the NFTL from the batch. Explain why the NFTL is being pulled.

  12. Input a history on ALS to indicate the NFTL was manually input and is being hand carried for filing.

  13. Due to the urgency that necessitates hand-carried NFTLs, requests for SLIDs for hand-carried NFTLs should be input by CLO as soon as possible, but must be input within five (5) business days after the receipt date.

  14. Report NFTL requests received by paper under: OFP 810-69080.

  15. Report NFTL requests received by phone under: OFP 700-69000.  (04-28-2015)
Loading Previously Recorded NFTLs to ALS (SCREATE)

  1. Taxpayers may call in to request a lien release for a NFTL that is not on ALS. This situation may be the result of the NFTL having been purged from ALS or manually filed with the recording office without being loaded to ALS.

  2. To generate a certificate of lien release through ALS, the NFTL must first be loaded to ALS. If a request for release of lien or a request for payoff of a lien is received and there is no record of a NFTL on ALS, the person making the request will need to supply a copy of the recorded NFTL. This is to ensure the lien is a federal tax lien, and to obtain the recording information needed for further action on the NFTL. See IRM, Request for Release of Lien, for more information.

  3. To recreate the NFTL on ALS use the SCREATE literal command. See the ALS User Guide for instructions on SCREATE. DO NOT USE THE ALS CREATE FUNCTION WHEN SCREATE IS APPROPRIATE.


    When the NFTL was previously created on ALS and recorded, the NFTL must be re-input to ALS using SCREATE. See exception in paragraph (5) below.

  4. When recreating the NFTL on ALS, all information must be exactly the same as on the original NFTL. Use the SLID number from the copy of the NFTL supplied with the request.

  5. Occasionally a copy of a NFTL may be received where the NFTL was recorded with no SLID (e.g., manually prepared NFTL that was hand carried and no SLID was secured prior to the recordation). Search ALS to confirm that the NFTL was not previously loaded to the system. Once confirmed, take the appropriate action.

    1. If the NFTL is still active, use CREATE to load the NFTL. Change the Prep Date on ALS to match the date shown on the NFTL, suppress the printing of the NFTL, and remove the NFTL from the voucher

    2. If the NFTL is no longer active, use SCREATE to load the NFTL. Establish a SLID for the NFTL that does not duplicate another SLID already in use. Input a history explaining why the NFTL was created and that the SLID was created.

  6. Immediately after loading the NFTL to ALS, input the court recording data (CRD).

  7. Charge time for resolving lien and request creation requests to OFP 810-69080.  (04-28-2015)
Resolving Errors on NFTLs

  1. Errors on NFTLs can affect the priority of the lien. See IRM, NFTL Corrections. Also, errors impact systemic processes related to NFTLs such as the information sharing between Master File and ALS which relies on certain information matching (i.e., TIN, MFT, tax period, and name control). Information matching allows the lien indicator information to pass to Master File and for ALS to receive information such as updated CSED and satisfaction of a tax module.

  2. The process for resolving errors differs depending on whether the NFTL has been printed and the nature of the error. Before the NFTL is printed, it can be edited/corrected; after it has been printed, an amended or "Not to be Filed" NFTL (NTBFL) is needed.


    The terms "corrected" and "amended" are often used interchangeably by the requestor, but they are two different processes in ALS.  (04-28-2015)
Correcting NFTLs

  1. Any information on a NFTL can be corrected or edited on ALS until it is printed from the ALS print spool (Tuesday and Thursday). Once the CDP notice is triggered, the NFTL cannot be edited. If a correction can be made prior to printing, there is no need to prepare an Amended NFTL.

  2. When receiving notification of an error, review the ALS print spool for the SLID number of the NFTL to see if it has been printed.

    1. If the NFTL has not been printed, edit the NFTL using the CORRECT function. See the ALS User Guide for instructions. http://mysbse.web.irs.gov/Collection/collsystems/als/userguide/default.aspx

    2. If the NFTL has been printed, an amended NFTL or NTBFL is needed, depending on the error.

  3. After a NFTL has been printed from the ALS spool, CORRECT will only allow a change to the name control. If the name control is the only correction that needs to be made, no amended NFTL is required.

  4. For NFTLs that were created in an electronic court, the approval of the ELF queue is equivalent to printing and mailing other documents. Once the approval is done the status of the NFTL changes from "new" to "approved elf" and the NFTL cannot be edited. When receiving notification of an error on an ELF NFTL, review ALS to see if the filing has been approved.

    1. If the ELF filing has not been approved, disapprove the NFTL from the queue and input the correction.

    2. If the ELF filing has been approved, an amended NFTL or NTBFL is needed, depending on the error.  (04-28-2015)
Amended NFTLs

  1. After the NFTL is printed (or approved for an ELF court), errors on a NFTL are fixed by amending the NFTL or creating a NTBFL on ALS. The nature of the error determines which is needed. IRM, Correcting the Filed Lien Notice, provides details on which should be requested and is summarized in the following chart.

    Type of Error Resolution Needed
    Name of Taxpayer Amended NFTL
    Name Control Correct on ALS
    Taxpayer Address No change to NFTL
    Tax Period Amended NFTL
    Assessment Date Amended NFTL
    TIN Not to be Filed NFTL
    Dollar Amount Amend NFTL only if significant error
    Filing location New NFTL
  2. DO NOT use the amend function to add a name to a NFTL. The name line should only be amended to clarify the taxpayer's name already on the NFTL or remove the name of a non-liable person/entity. A NFTL should not be amended to show a new person/entity. A new NFTL should be requested for that new person/entity.

  3. In order to amend a NFTL, recording information is needed on the original NFTL. If no CRD has been input to ALS:

    1. Use the best research method available to locate the recording information and update ALS accordingly.

    2. If unable to locate the recording information, notify the originator that no recording information could be found and ask them to obtain the information before resubmitting the request.

  4. For step by step instruction on how to generate an amended NFTL on ALS, see the ALS User Guide. http://mysbse.web.irs.gov/Collection/collsystems/als/userguide/default.aspx

  5. When generating an amended NFTL, input a history on both SLIDs stating the reason the NFTL was amended, the name of the requestor, and the cross-reference SLID.

  6. Amended lien documents will remain in paper format for electronic courts (recording offices). The amend program will generate a print file for amended documents to be sent to these recording offices. The Court program will allow the input of recording information on these amendment SLIDs. Once CRD is input to the amended NFTL it will be converted to an electronic NFTL and the release will be electronic.

    1. In order for ALS to generate a print file, the recording office must be reassigned as a paper court. Contact the FORT for assistance.

    2. For the recording offices of USDC Boston and Secretary of State Connecticut, no paper lien documents need to be sent. Complete the amended NFTL on ALS and the document will show up as an amended NFTL on ALS for viewing.

    3. Amended NFTLs for Secretary of State California will be completed in the same manner as non-electronically filed amended NFTLs.

  7. The ALS Amend program issues a new CDP notice based on the reason for amending. If changes are made to the tax period or assessment date, a L-3172 is generated unless the corrected tax module appears on another NFTL. In that situation a L-3171 will be generated. The CDP Notice generates when the amended document is printed. A CDP Notice does not generate for changes to the name, TIN, or name control.

  8. Amended NFTLs are worked within five (5) business days after the receipt date..

  9. OFP 810-69080 is charged for completing the amended NFTLs.  (04-28-2015)
Not to Be Filed NFTL

  1. When there is an error in a field that does not impact the validity of the NFTL (i.e., error in TIN or MFT), a Not to be Filed NFTL (NTBFL) must be created to establish the link between ALS and Master File. For other errors, an amended NFTL is needed. See chart in above.

  2. NTBFLs, sometimes referred to as "dummy" liens, are created with the same information as on the original NFTL except with the corrected TIN and/or MFT. NTBFLs should only be input by CLO.

  3. NTBFLs are so named because they do not get recorded. They are for internal use only. If a NTBFL is inadvertently printed, the history should be reviewed to determine appropriate steps. NEVER mail a NTBFL to a recording office.

  4. To create a NTBFL follow standard NFTL creation procedures in the ALS User Guide with the following exceptions:

    1. Suppress the NFTL from the billing support voucher (BSV);

    2. Suppress the CDP notice from printing;

    3. Select "Not to be Filed" as the recording office (court number 721999); and

    4. Input a history on the NTBFL and original SLID explaining the reason for the NTBFL and cross-referencing the SLIDs. Remember, this history needs to supply enough information so that a release for the original NFTL can be input when a release for the NTBFL is generated.


    For other guidance on preparing NTBFLs, see the ALS User Guide for instructions.

  5. As the modules on the NFTL are satisfied, Master File notifies ALS, which updates the status of the modules on the NTBFL. The modules are also placed on the SATMOD report so that the module on the original NFTL can be marked as satisfied. This is to ensure no delays in the release of the original, recorded NFTL.

  6. After all the modules on the NTBFL have been satisfied a release will be systemically generated. The release will be placed into the print spool. When the release prints, the employee reviewing the lien documents pulls the release for the NTBFL and uses the ALS history information to request a release for the original NFTL. The release for the NTBFL can be discarded after use.


    Not To Be Filed NFTLs or releases of NTBFLs are not to be filed with any recording office. They are used to inform CLO of an action to be taken.

  7. OFP 810-69080 is charged for completing the creation of NTBFL.  (04-28-2015)
Duplicate Filings of NFTL

  1. A duplicate NFTL filing condition exists when:

    • the same NFTL with the same SLID is recorded more than once at the recording office, or

    • identical NFTLs with different SLIDs are recorded at the same recording office.

  2. Duplicate NFTLs might result from the recording office inadvertently recording both parts of the NFTL (i.e., the recording copy and the IRS copy) or from a NFTL being manually prepared and hand-carried for filing without the systemic printing of the NFTL being suppressed. They also can occur if duplicate requests are input to ALS.

  3. CLO may receive inquiries on duplicate NFTL situations from internal or external customers. Duplicate NFTLs are most often found when inputting recording data and it is discovered that recording data is already on ALS for the NFTL.


    The NFTL (SLID 123456789) returned from the recording office shows Book 5 page 33. ALS already shows CRD for SLID 123456789 as Book 2 page 4.

  4. When conflicting information is found while inputting CRD for a SLID, double check the SLID to make sure the correct NFTL is displayed. If it is the correct NFTL, research Accurint, Netronline, or another appropriate website to determine if there is a duplicate NFTL filing.

    1. If it is determined that the recording information on ALS is incorrect, there is not a duplicate filing. Correct the recording information on ALS through "maintenance."


      Check with your Manager to find out if you are profiled for correcting court recording information.

    2. If it is discovered that part one and part two of the NFTL were inadvertently recorded, input the recording data on ALS for the first part filed and take actions to address the duplicate filing (described below). Also, check other NFTLs on the voucher to ensure they were not filed in duplicate.

  5. If a duplicate NFTL filing situation is found, identify the originator of the NFTL and try to determine the basis for the duplicate situation. CLO resolves situations where the same NFTL with the same SLID was recorded in duplicate and there is no field assignment. Other situations should be referred to the assigned employee or Advisory, if appropriate, for resolution in accordance with IRM, Duplicate NFTL.

  6. When there is a duplicate NFTL where the SLIDs are the same and no field assignment, prepare Letter 2440Certificate of Duplicate Lien Filing, showing the recording information of the original and duplicate NFTL.

    1. Issue Letter 2440 to the recording office for association with the duplicate filing.


      Depending on the reason for the duplicate filing, a fee may be charged for recording the letter.

    2. Send a copy of the Letter 2440 to the taxpayer and their representative, if applicable, notifying them a duplicate NFTL was filed. The taxpayer does not need to file the letter but should retain it for future reference.

  7. In certain situations, it may be appropriate to re-create the duplicate NFTL on ALS. Generally this occurs only at the direction of the employee assigned the taxpayer's case. Re-create the duplicate NFTL on ALS as follows.

    1. Using SCREATE, assign a new SLID and input the information as it appears on the NFTL. See IRM, Loading Previously Recorded NFTLs to ALS (SCREATE).

    2. Input a history stating the NFTL is a duplicate and what the "true" SLID number is.

    3. Input the recording information on the Court screen.

    4. Input a TC 582 for the duplicate filed NFTL. No TC 360 should be input.

  8. Document ALS history with actions taken regarding duplicate NFTLs. The history should sufficiently reference recording information of the duplicate NFTL, if it is not otherwise captured on ALS.  (04-28-2015)
Special Types of Notices of Lien

  1. CLO receives manually prepared notices of lien from Field Collection, Advisory, and LB&I International. The documents include, but are not limited to:

    • Notices of Estate Tax Lien

    • Special Condition NFTLs, which may have a specific property description typed on the face of the document

    • Restitution-Based Assessment NFTLs

    • Mutual Collections Assistance Request (MCAR) notices of lien

    • Jeopardy NFTLs

  2. The extent of the information from these lien documents that is loaded to ALS varies. However, the documents are filed with their respective recording offices through CLO.

  3. Questions regarding other lien documents received should be directed to the Team Manager or Lead or to the FORT.  (04-28-2015)
Estate Tax Liens

  1. The notice of an estate tax lien is filed on Form 668-H or Form 668-J, Notice of Federal Estate Tax Lien Under Internal Revenue Laws. Notices of estate tax lien are not created on or otherwise loaded to ALS.

  2. CLO receives manually prepared estate tax liens and releases from the Advisory Estate Tax Group. These documents are generally received by mail transmitted with a Form 3210. The FORT manages all estate tax lien and related documents. See IRM, Filing Estate Tax Lien Documents.

  3. In certain situations, a regular NFTL (Form 668(Y)(c)) can be filed against an estate. If a request is received for the creation of an NFTL against an estate, follow normal procedures to create the NFTL on ALS with the following exceptions:

    • Include a “V” (or "W," for international accounts) after the SSN to indicate it's an estate; and

    • Usually input te tax period as 000000.

  4. File a regular NFTL against the estate following standard procedures.

  5. If a call is received from an advisor regarding where to send an estate tax lien/release give them the address to the FORT.  (04-28-2015)
Special Condition NFTLs

  1. Special Condition NFTLs (often referred to as Nominee or Alter Ego NFTLs) are usually manually prepared by the revenue officer or Advisory and may have special wording, such as the description of property attached by the lien.


    See IRM, Special Condition NFTL SLID Numbers, for additional information.

  2. Special Condition NFTLs are forwarded through the CLO FORT for processing.

  3. If it has not already been done by Advisory or the RO, the Special Condition NFTL must be loaded into ALS following the standard CREATE process with the following exceptions:

    1. Select nominee or alter ego as the entity type, depending on the condition.

    2. If a manually prepared document is received, suppress the NFTL from printing through ALS.

    3. If the NFTL will be manually filed by the RO, suppress the NFTL from the voucher.

  4. Additional actions to process the Special Condition NFTL may be necessary as shown in the following table.

    If the manually-prepared NFTL... Then...
    Does not have a SLID Place the SLID generated through the CREATE process on the NFTL and place in the normal batch processing.
    Is not being hand-carried for filing by the RO Add the NFTL to the BSV and send to the recording office with the normal batch processing.
    Contains a property description of what the lien attaches Input an ALS history with an overview of the property description (e.g., property address, type of equipment).
  5. When a recorded copy of a Special Condition NFTL is returned, input the CRD and forward the document to the FORT.  (04-28-2015)
Restitution-Based Assessment NFTLs

  1. Restitution-Based Assessment (RBA) NFTLs are manually prepared by the revenue officer or Advisory and have special wording that indicates the nature of the assessment(s).


    See IRM, Restitution-Based Assessment NFTLs, for additional information.

  2. These NFTLs are forwarded to CLO for processing. RBA NFTLs cannot be requested through ICS so, if it has not already been done by Advisory, the NFTL must be loaded into ALS following the standard CREATE process with the following exceptions:

    1. Place an "R" in front of the tax form number to indicate the RBA situation (e.g., R1040, R941).

    2. Suppress the NFTL from printing through ALS.

    3. If the NFTL will be manually filed by the RO, suppress the NFTL from the voucher.

    4. Suppress the systemic CDP notification.

    5. Input a history to ALS about the RBA situation.

    6. If needed, place the SLID number from ALS on the manually-prepared NFTL.

  3. Upon receipt of one of these lien documents, place it in the normal batch processing to add to the BSV and send to the recording office.  (04-28-2015)
Mutual Collection Assistance Request NFTLs

  1. MCAR notices of lien are created because certain tax treaties contain clauses under which the treaty partners can request assistance from the Service in collecting taxes owed them by individuals residing in the United States. The mutual collection treaty partners are:

    • France

    • Sweden

    • Denmark

    • Canada

    • the Netherlands

  2. A MCAR notice of lien will not look like a regular NFTL and it will not be input to ALS. It should come with a request explaining the lien document is to be filed and who needs to receive the recorded document back. The lien documents will be placed in the normal batch processing.

  3. When these documents are returned from the recording office, forward them to the requestor.  (04-28-2015)
Jeopardy NFTLs

  1. A jeopardy or prompt assessment is done in special circumstances when it is determined that collection of taxes will be endangered if regular assessment and collection procedures are followed. (See IRM 5.1.4, Jeopardy, Termination, Quick and Prompt Assessments.) In many of these situations, it is necessary to immediately file a NFTL as soon as the assessment is made. There are other situations when a jeopardy assessment is not made, but it is necessary to file a NFTL before an assessment has posted to IDRS. Although the situations differ, the NFTL requests in both are categorized as "Jeopardy NFTLs" because they are handled the same on ALS. (See IRM, Jeopardy and Prompt Assessments NFTL.)

  2. Jeopardy NFTLs must be manually prepared by the originator. NFTL requests involving assessments that have not posted to IDRS will cause an unpostable of the TC 582, 360, and 971 AC 252.

  3. Jeopardy NFTLs are controlled in the FORT. Any request for a Jeopardy NFTL received by a CLO Team should immediately be forwarded to the FORT.

  4. Upon receipt of a Jeopardy NFTL request, the FORT creates a Not to Be Filed NFTL (NTBFL) on ALS. This allows for the generation of a SLID for the manually-prepared NFTL but prevents transaction codes from posting to IDRS. See further details in IRM, Not to Be Filed NFTL.


    Be sure to use OFF Voucher and STORE Only options.

  5. Give the SLID to the revenue officer for preparation of the manually-typed NFTL and advise the RO to return the recording data once recorded.

  6. Input an ALS history identifying the NFTL as a jeopardy NFTL and monitor for the RO to return the CRD.

  7. When the CRD is received:

    1. Verify the assessment has posted to IDRS.

    2. Correct the court selection to the appropriate recording office where the NFTL was filed.

    3. Input the CRD.

  8. Advise the RO to input the TC 360, 582, and 971 AC 252 to the module(s) as appropriate.  (04-28-2015)
Refiling a Notice of Federal Tax Lien

  1. A NFTL is valid for a specific period of time. The date this time period expires is usually seen on the NFTL under column (e), "Last Day for Refiling." There are situations where the liability is still owed and the statutory period for collection (CSED) for the liability is extended beyond the time the NFTL is valid. When this occurs it is necessary to refile the NFTL to continue its effectiveness. See IRM 5.12.8, Notice of Lien Refiling, for additional details.

  2. A NFTL can contain up to 15 different statutory liens (i.e., assessments), each with its own assessment date and refile date; However, the NFTL for each different assessment can only be refiled within 1 year of the refile period expiring. Therefore, a refile document may contain some, but, not all, of the assessments on the NFTL and there may be multiple refiles associated with one NFTL.


    A NFTL was filed for 4 tax periods. The Last Day for Refiling for the first tax period is in 6 months, for the second tax period in 2 years, and for the third and fourth tax periods in 4 years. The NFTL can be refiled for the first module now as it is within one year of the refile time period expiring. The NFTL cannot be refiled for the second tax period until next year. The third and fourth tax periods can be included on one refile document, but the refile cannot be done for three years.

  3. Refiles are not systemically input or requested. They must be manually input to ALS. Refer to the ALS User Guide for directions on inputting refiles.

  4. A request for refile is normally submitted on Form 12636. The request needs to specify several things, including:

    • The tax periods to be included in the refile.


      A tax period may have multiple assessments on the NFTL. Only those assessments that still have a balance due need to be included in the refile. The request should specify which assessments in the tax period are to be included.

    • The new CSED.


      It is essential to input the updated CSED for each period on the refile. If the CSED is in suspense due to litigation, the CSED field of Form 12636 should show all asterisks (**/**/****) or a future date (e.g., CSED plus 20 years). The requestor should not put N/A in the CSED field of the Form 12636.

    • The current unpaid balance of assessment for the tax period.

    • Whether there was a change of address for the taxpayer.

  5. Contact the originator if any required information is missing. Also, Form 668(F), Notice of Federal Tax Lien Refile, only allows for six assessments to be included on a refile. If the refile request is for more than the allowed six assessments, notify the originator and explain two refile documents will be generated.

  6. The NFTL must be refiled in the recording office where it was originally filed. There can be situations when the refiled NFTL can also be filed in a different location even though a NFTL was not previously filed in that location (e.g., taxpayer relocated from one county to another). When such a request is received, generate the refile on ALS for the original location, then follow the ALS prompts to generate another refile for the additional filing location.


    A request for refiling the NFTL in a different recording office from where the NFTL was filed is consistent with IRC § 6323(g). In these situations, the refiled NFTL effectively serves as a new NFTL filing in that "different" recording office. To reduce potential confusion, the requestor may ask for a new NFTL in the "different" recording office instead of refiling the original NFTL there.

  7. When entering the refile data in ALS, ensure enough time is left on the refile time frame for the refile document to be created, printed, and processed for filing. If the refiled NFTL reaches the recording office after the deadline it will be rejected by the recording office. If there is insufficient time to process the refile, contact the requestor and advise that a hand-carried refile is needed.

  8. If the lien has self released or is expired (i.e., it is after the Last Day for Refiling and/or "exp" shows on ALS), notify the requestor of the status. Advise they need to revoke the self-released/expired lien and file a new NFTL. Refer to IRM, Revocation of Certificate of Release, for further details.

  9. When a refile needs to be hand-carried for filing, CLO may receive an urgent request from a Collection employee through the 800 Internal Aspect Phone System, by secure email, or by fax for a SLID. Input the refile data to ALS following standard procedures with the following exceptions:

    1. Suppress the printing of the document and the appearance of it on the voucher.

    2. Provide the SLID to the requestor to add to their manually-prepared document.

    3. Enter a history item in ALS that the refile document was prepared outside of ALS and hand-carried for filing.

  10. After hand-carrying the NFTL for filing, the originator should secure email CLO a copy of the refiled NFTL with the court recording data.

  11. If a CSED is updated after a NFTL is filed, ALS is notified of the change and updates its records accordingly. ALS monitors the computed refile dates for all NFTLs. If a refile date is approaching and the CSED has been extended or suspended, ALS marks that NFTL for inclusion in the Potential Refile Report.

  12. The Potential Refile Report provides a list of periods on NFTLs where the CSED has been extended and there is still a balance due. The Potential Refile Report can be generated by the office working the report--usually Advisory.

  13. Refile requests must be worked within five (5) business days after the receipt date in CLO.

  14. The NFTL refile is processed the same as any lien document. No special processing is required once the refiled document is created on ALS. The taxpayer will receive a copy of the refiled NFTL from CPS.  (04-28-2015)
Lien Release

  1. One NFTL can include up to 15 different federal tax liens. Basically, each tax assessment shown on the NFTL is a separate federal tax lien.

  2. Under IRC § 6325, the IRS is required to release a lien within 30 days of when it has been satisfied or is no longer enforceable (e.g., statute expiration). Liens can be satisfied by various methods, including, but not limited to:

    • Full payment;

    • Accepted offer in compromise;

    • Abatement of tax, penalty or interest;

    • Credit offset; or

    • Litigation settlement.

  3. A release of lien can take one of two forms:

    • A Form 668(Z), Certificate of Release of Federal Tax Lien, or

    • The lien “self-releases” (i.e., the “Last Day for Refiling” on the NFTL passes and the NFTL is not re-filed).


      If the “Last Day for Refiling” is not specified on the NFTL, the self-release provision is not in effect and a certificate of release must be issued when the CSED expires. See IRM, Self Releasing Lien.

  4. The IRS is generally not required to issue a certificate of release until all the liabilities listed on the NFTL are satisfied or no longer enforceable. When all the liabilities on a NFTL have been satisfied, a Form 668(Z) is issued.

  5. The majority of releases are generated systemically. When a tax module with a lien filed indicator (TC 582) on Master File is satisfied and the account goes into status 12, a satisfied module indicator is sent systemically to ALS. Through the program ModSat, ALS marks satisfied periods with a 528 in the status column of the NFTL. ALS then runs a program called Relscan, which looks for NFTLs that have all tax modules satisfied and generates a release. If all modules on the NFTL are not satisfied, the release will not generate.

  6. There are times when a release must be issued before the systemic process can be completed or will not be completed within 30 days. These situations require manual input to ALS.

  7. IRM, Delegation Order 5-4 (rev. 3), lists employees who have the authority to approve lien releases and other lien-related certificates. Neither the Taxpayer Advocate Service (TAS) nor Appeals have the authority to release federal tax liens.

  8. When a lien expires due to statute expiration, a Form 668(Z) is generally not issued. The self-release language on the NFTL fulfills the requirements for release. See IRM, Self Releasing Lien, for more information.

  9. At times, a recording office identifies a release document as being “questionable” or fraudulent and contacts CLO for assistance. If the release cannot be verified, ask the recording office to fax the document. If the document still cannot be verified, contact the FORT to make a determination on referring the case to TIGTA. See IRM, Fraudulent Lien Certificate Recorded.  (04-28-2015)
Manual Release of Liens

  1. A request for a manual input of a lien release could be received by telephone or in writing from an internal or external customer. Requests from IRS employees are generally made on Form 13794, Request for Release or Partial Release of Federal Tax Lien. See IRM, Request for Release of Lien, for guidance on processing external requests.

  2. For direction on how to input the release on ALS, refer to the ALS User Guide.

  3. To input a release on ALS, it is necessary to identify the date of the satisfying transaction. The chart below explains the date to use in different circumstances.


    This chart is only to determine the date to input to ALS to process the release. The dates described are not necessarily the dates that begin the 30-day period in which the IRS is required to release the lien. For that information, see IRM 5.12.3-1, Starting Points for 30-Day Release Time Frame.

    Module satisfied by... Satisfying action date is date when... Date to use on ALS...
    Bankruptcy Discharged TC 521
    Pending discharge from bankruptcy (request by IRS employee prior to discharge posting) Discharged Date given by requestor (no TC date)
    OIC Account compromised TC 780
    Pending OIC completion (request by IRS employee--usually MOIC/COIC--prior to acceptance closure posting) Account compromised Date given by requestor (no TC date)
    Credit Offset Overpayment moved from another module TC 706
    Credit transfer Original credit moved TC 670 or other credit TC
    Payment Credit applied TC 670 or other credit TC
    Adjustment Adjustment made TC 291, TC 301, or equivalent TC.
    Pending adjustment (request by IRS employee prior to adjustment posting) Adjustment should post Date given by requestor (no TC date)
    CSED expiration CSED expired TC 608 - See IRM, Self-Releasing Liens.
    Amount below tolerance Account went status 12 Status 12 date - See IRM , Liability Is Satisfied, for information about tolerance.
  4. Requests from IRS employees should contain all the necessary data for ALS input, including the originator's assignment number. Research on these requests is generally only done on ALS to ensure all related NFTLs are addressed.


    Do not use ACS Employee numbers to release liens. The inputting TE should use their own number.

  5. When releases are manually input to ALS, document in the ALS history why the release is being input and include enough information to identify the requestor.

  6. On occasion, it is necessary for the field to issue a certificate of release directly to the taxpayer or their representative to be hand carried to the recording office to be filed. For example, a release is needed based on court decisions or at the request of the Department of Justice. In this circumstance, a copy of the release that was manually prepared should be provided to CLO to update ALS. Input the release to ALS following standard procedures except:

    1. Suppress the printing of the release.

    2. Suppress the release from appearing on the voucher.

    3. Following the ALS prompts, input the name of the employee who issued the release.


    The employee issuing a release directly to the taxpayer is responsible for the input of the TC 583 to IDRS.

  7. Release requests must be worked within five (5) business days after the date of receipt.

  8. OFP 810-69080 is used for completing requests for the release of liens.  (04-28-2015)
Partial Lien Releases

  1. A NFTL can show multiple taxpayers (e.g., joint liability) and multiple tax periods. There are times when it is necessary to release the lien against one of the taxpayers or some of the tax periods listed on the NFTL. When this happens a partial release of lien is issued.

  2. A partial release for one of the taxpayers listed on the NFTL is done when one taxpayer is no longer liable for the assessments listed but the other taxpayer(s) is still liable. This happens most often when there is a joint income tax liability and one spouse has been granted a discharge in a bankruptcy, has an accepted offer in compromise, or has been granted innocent spouse relief.

  3. Most of these partial releases are generated systemically when the tax module is being split on Master File, but requests from IRS employees for manual input may also be received.

  4. Partial releases for certain tax periods listed on the NFTL can be issued after each assessment is satisfied or becomes unenforceable; however, the IRS is only required to do these partial releases upon the taxpayer's request. See IRM, Partial Lien Release.


    For individual periods that have expired or self-released, follow self released lien procedures. See IRM, Self-Releasing Liens.

  5. Requests for partial release received from an IRS employee usually do not need to be researched. Contact the employee if there are questions or problems.

    • The request is generally on Form 13794.

    • The request should provide a reason for the partial release (e.g., taxpayer was determined to be an innocent spouse).

    • The authority to request a partial release is the same as requesting a full release. See IRM, Delegation Order 5-4 (rev. 3).

  6. Requests for partial releases received from a taxpayer must be researched to determine if a partial release is appropriate.


    The liability under the joint entity may show satisfied, but the liability was split to separate liabilities. Ensure no liability exists under either MFT 30 or MFT 31 before processing the release request.

  7. To input a partial release, follow the same basic procedures for a manual release request except address the questions regarding the partial release. See IRM, Manual Release of Liens, and the ALS User Guide.

  8. For ALS to generate a partial release, the system establishes an ALS-only document identified as a "spec doc" in the status column on ALS. From this spec doc the partial release is prepared. The spec doc has a unique SLID on ALS, but the printed document shows the original SLID and special language to indicate it is a partial release.

  9. Partial releases are printed at CLO with other lien documents following regular print schedules. Partial releases for ELF courts are printed and mailed by CLO and can be found in SPOOL/ELF.mmdd. The TP copies of the partial releases are systemically generated and mailed from CPS.

  10. OFP 810-69080 is charged for working requests for the partial release of lien. Requests must be worked within five (5) business days after the receipt date.  (04-28-2015)
Partial Release with Tax Court Indicator

  1. When researching NFTLs with a joint liability, a situation may be encountered in which a partial release has been created on ALS, but has not been issued. This generally happens when one spouse has made an innocent spouse claim that was denied and is challenging the assessment in Tax Court.

  2. In addition to the partial release, ALS research shows:

    • The release is not in the manager's approval queue and

    • When attempting to access the NFTL through ALS "Release," the user is warned that a duplicate should not be generated.

  3. IDRS research in this situation shows:

    • A TC 971 AC 102 or TC 971 AC 103, indicating the claim of the spouse was denied and is being appealed in Tax Court;

    • A TC 400 on the MFT 30 joint module, indicating the account has been transferred out, and

    • An MFT 31 for the module for the non-petitioning spouse only.

  4. The presence of the TC 971 AC 102/103 triggers a systemic partial release on ALS for the innocent spouse. The partial release is stored on ALS until a final decision is reached in Tax Court.

  5. When an inquiry is received regarding a partial release in this situation, do the following:

    1. Advise the taxpayer the lien cannot be released until a Tax Court decision is final or the lien is full paid.

    2. Input a history item on ALS regarding the situation.  (04-28-2015)
Self-Releasing Liens

  1. NFTLs filed on Form 668(Y)(c), Notice of Federal Tax Lien, show a "Last Day for Refiling" in column (e). Language on the form states that if the NFTL is not refiled by that date, the lien is considered to be released. This is known as a self-releasing lien. See IRM, Self Releasing Lien, for further details.

  2. Each assessment shown on the NFTL has its own Last Day for Refiling. When the respective date passes and no refile has been input, ALS will place an indicator on the assessment to show the lien has expired ("EXP" ).

  3. A certificate of release is not systemically issued for a self-releasing lien. If a NFTL contains multiple liabilities that are satisfied by different means (e.g., payment, statute, etc.), a certificate of release may or may not be issued depending on how the last open liability on the NFTL was resolved.

    If the last final liability on the NFTL is satisfied by.... And the "Last Day for Re-Filing" for all the other liabilities on the NFTL.... Then a Certificate of Release....
    Statute expiration Has passed Does not need to be issued
    Statute expiration Has not passed Must be issued
    Payment or adjustment Has or has not passed Must be issued
  4. If there is no "Last Day for Refiling" specified on the NFTL or the NFTL does not have the self-release language (e.g., refiled NFTLs, Forms 668(Y) issued before 1983), the self-release provision is not in effect and a certificate of release must be issued within 30 days of when the CSED passes.


    ALS systemically issues releases when the CSED for a refiled NFTL passes.

  5. When a request for lien release is received for a self-released lien, review IDRS to ensure the CSED has not been extended and to determine if there is still a balance due on the assessment(s).

  6. If the CSED has been extended and there is still a balance due, take the following actions.

    1. Determine the status of the account and refer it to the appropriate office. See IRM, Request for Payoff, for additional information on referrals.

      Status Refer to...
      22 ACS
      26 RO or RO Group
      71 Centralized Offer in Compromise
      72 with TC 520 cc 60-67, 81, or 83-89 Centralized Insolvency Operation
      72 with TC 520 cc 70-75 or 80 Advisory
      All other statuses Advisory
    2. Prepare a Letter 3645C to explain that the request is being referred or, if the request is by phone, tell the caller you are referring the case for a NFTL determination and to whom the case is being referred. See IRM 2.4, IDRS Terminal Input, on creating correspondex letters.

    3. Input an ALS or AMS history of the actions that were taken.

  7. If the CSED has not been extended or there is no balance due, advise the taxpayer of the self-release and take the following actions.

    1. Advise the taxpayer that you will provide a release that they will need to file at the recording office. Explain that some recording offices do not accept the certificate of release because they recognize the lien as being self-released.

    2. Generate a Form 668(Z) using the ALS literal command "PRNT668." See the ALS User Guide. Ensure the NFTL has CRD before printing and, if needed, update the release document with the current date.


      In situations where the NFTL is no longer on ALS, the taxpayer must provide a copy of the NFTL and the certificate of release must be manually prepared using an available template.

    3. Send the release document to the taxpayer with Notice 48, Instructions for the Certificate of Release of Federal Tax Lien.

    4. Update ALS with a history stating the actions taken.

  8. If the NFTL was filed in an ELF court, print and provide the taxpayer a facsimile of the self-released NFTL and explain it was filed in electronic court. If the taxpayer states they need a Certificate of Release, the lien will need to be released on ALS so that an electronic release will be sent. The ELF court will not accept a paper document from the taxpayer for recording.

  9. If the recording office refuses to file a hand-carried release for the taxpayer and insists it come from the site, add the release to the next available voucher for that recording office.


    Sending the certificate of release directly to the recording office can cause the entire batch of documents to be rejected. If the certificate of release is to be sent directly, check MAINTXC for any filing restrictions or contact the recording office prior to sending to resolve any filing problems.

  10. Paper requests for a release must be worked within five (5) business days after the date of receipt. Phone requests should be worked while the taxpayer is on the phone, unless unusual circumstances exist.

  11. OFP 810-69080 is charged for processing written requests for release of liens. If the request is by phone, use OFP 700–69000.  (04-28-2015)
Reversing and Revoking a Release of Lien

  1. Occasionally a lien will be released on ALS, either by the issuance of a certificate of release or the self-release nature of the NFTL, and it is determined the lien should not have been released. An erroneous release must be addressed before additional actions can be taken regarding the lien.

  2. If the lien has been released on ALS but the Certificate of Release has not yet been printed, a user with the appropriate permissions, usually a manager, can reverse the release on ALS. Refer to the ALS User Guide for direction.


    When a release of lien is reversed, the individual modules must also be addressed on ALS. If all of the modules on the NFTL show satisfied in one way or another, a release will be systemically generated again when Relscan is run. See the ALS User Guide for instructions on reversing the SAT indicator for the modules.

  3. Once a release is recorded or the NFTL expires, the release must be revoked. This is done by filing a Form 12474 or 12474-A, Revocation of Certificate of Release of Federal Tax Lien, at the appropriate recording office.

  4. Requests for revocation are usually submitted on Form 14466, Request for Revocation of Erroneous Release of Federal Tax Lien.

    1. If the revocation request is for a recorded certificate of release, the requestor of the revocation must supply the recording date of the release to complete the revocation. Release recording information is not kept on ALS.

    2. If the release that is being revoked was based on a self-released lien, no release recording date is necessary. The recording information for the document is the original lien recording information. See IRM, Self Releasing Lien.

  5. Revocation requests are generally sent to CLO via secure email by Advisory, Insolvency, or Revenue Officers. See IRM, Requesting Revocation of Lien Release.

  6. Input the revocation to ALS following the instruction in the ALS User Guide.

  7. Print and process the revocation document with other lien documents.

    1. Send one copy of the revocation document to the recording office.

    2. Mail the second copy of the revocation document to the taxpayer.


      Although CLO is tasked with mailing the taxpayer's copy, it is the requestor's responsibility to ensure this is done.

  8. When the request for a new NFTL is included with the request for the revocation it is imperative that the revocation and new filing be completed in the proper sequence. The revocation must be prepared, recorded with the recording office, and mailed to the taxpayer PRIOR to the new NFTL being filed.

    1. If the revocation document and new NFTL are sent at the same time, ensure that the recording office is made aware that the revocation needs to be recorded prior to the recording of the new NFTL. A note to the recorder giving this direction should also include the SLID number of both the revocation and the new NFTL.

    2. If the new NFTL is held for later filing, wait at least one full cycle after the revocation before inputting the new NFTL. It is preferable that the filing of the revocation is verified before the filing the new NFTL


    The revocation document must be both mailed to the taxpayer and recorded at the recording office to re-establish the statutory lien. The statutory lien must be re-established before a new NFTL is filed. Also, a revocation must be filed everywhere the NFTL was originally filed.

  9. Add a history item to ALS to indicate the reason for the revocation. For partial revocations, the history entry must list the modules for which the revocation was issued.

  10. If it is found that a revocation has been incorrectly input, the revocations can be reversed before the print date by a user with the appropriate permissions utilizing the ALS literal command "revoke." Refer to the ALS User Guide for more instructions.

  11. Requests for revocation must be worked within five (5) business days after the receipt date.

  12. OFP 810-69080 is charged for completing the reversal or revocation of release of liens.  (04-28-2015)
NFTL Withdrawal

  1. Once a Notice of Federal Tax Lien is filed, the lien can only be released when the liability is satisfied, the liability is no longer enforceable, or a bond has been accepted for the payment of the liability. In certain situations it may be appropriate for the IRS to withdraw the Notice of Federal Tax Lien while the taxpayer still owes the liability. See IRM 5.12.9, Withdrawal of Notice of Federal Tax Lien, for further details.


    Information about withdrawing a NFTL after the lien has been released is found in IRM, Withdrawal of NFTL After Lien Release.

  2. A Withdrawal of the NFTL differs from a Certificate of Release of Federal Tax Lien and the two cannot be used for one another. A Withdrawal only removes the effect of the NFTL whereas the Certificate of Release invalidates the NFTL and extinguishes the statutory tax lien.

  3. Advisory and Insolvency Managers have general approval authority for a withdrawal of a NFTL, but other positions also have limited authority to approve withdrawals as described in IRM, Delegation Order 5-4 (rev. 3).

  4. Most withdrawal requests are processed through Advisory. Insolvency primarily works withdrawals involving active bankruptcy cases. Both offices send approved withdrawal requests to CLO for processing actions or input the requests directly to ALS, if permissions allows. Withdrawal requests are generally submitted on Form 13794-W, Request for Withdrawal or Partial Withdrawal of Notice of Federal Tax Lien.


    Requests from Appeals usually come through Advisory because Appeals does not have TSIGNs. Do not use generic TSIGNs for requests from Appeals.

  5. Upon receipt of an approved withdrawal request, check ALS to ensure the NFTL has recording information. CRD must be on the NFTL before a withdrawal can be input to ALS.

  6. If no CRD is on the NFTL, use an available research tool to locate the recording information and update ALS accordingly. If no recording information is found, follow the steps below.

    1. Notify the originator there is no CRD on ALS and none was found through research.

    2. Ask the originator to find the CRD and resubmit the request.

    3. Close case along with all documentation.

    4. Input a history in ALS or AMS (if not on ALS) of all actions taken.


      During the research process, if you find there is no NFTL filed, notify the originator and follow the Potential Lost Lien procedures. See IRM, Potential Lost NFTLs.

  7. Once CRD is on the NFTL, input the withdrawal on ALS following the instructions found in the ALS User Guide. Input a history in ALS of actions taken.


    In rare situations where the NFTL is not on ALS and the lien has not been released, the NFTL needs to be added through the SCREATE process before the withdrawal can be input.

  8. Withdrawals input to ALS go to the manager's approval queue. The Team Manager daily approves the withdrawals in the queue.

  9. The office authorizing the withdrawal is responsible for reversing the TC 360 lien filing fee on IDRS when appropriate.

  10. Form 10916, Withdrawal of Filed Notice of Federal Tax Lien, is printed and mailed for recording with other lien documents. The taxpayer's copy of Form 10916 is printed and mailed to the taxpayer from CPS.

  11. If the requesting office asks for a copy of the Form 10916, make a copy of the document when printed or, after the withdrawal is approved on ALS, generate a copy using PRNT668. If the court has electronic filing (ELF), print the facsimile after creating the withdrawal. Scan the copy of the withdrawal document and send it to the originator by secure email.

  12. On occasion, the withdrawal document may be manually prepared in the field and issued directly to the taxpayer for recordation. In these situations, a copy of the withdrawal document should be provided to CLO for input to ALS. Follow the usual input procedures with the following exceptions:

    1. Suppress the printing of the withdrawal document;

    2. Suppress the document from appearing on the BSV; and

    3. Indicate that the withdrawal was already issued and input the applicable data.

  13. NFTL withdrawal requests must be worked within five (5) business days after the date of receipt in CLO.

  14. OFP 810-69080 is charged for completing NFTL withdrawals.  (04-28-2015)
Partial NFTL Withdrawals

  1. Situations may arise where the NFTL lists multiple persons but it is appropriate to withdraw the NFTL only as it relates to one person. Also, but in unusual circumstances, there may be situations where the NFTL lists multiple tax periods but it is appropriate to withdraw the NFTL only as it relates to certain tax periods. In these situations a partial withdrawal may be issued. See IRM , Partial Withdrawal, for additional details.

  2. Those authorized under Delegation Order 5-4 to approve withdrawals can also approve partial withdrawals. Generally, the approved partial withdrawal requests come from Advisory or Insolvency to CLO for processing actions.

  3. Follow the instructions in IRM above for processing the withdrawal request.

  4. Input the partial withdrawal on ALS following the instructions found in the ALS User Guide. Input a history in ALS of actions taken.

  5. Do not reverse the TC 360. There is no abatement of lien filing fees for partial withdrawals.

  6. Partial NFTL withdrawals must be worked within five (5) business days after the receipt date in CLO.

  7. OFP 810-69080 is charged for completing the partial NFTL withdrawals  (04-28-2015)
Misdirected Withdrawal Requests

  1. Requests for NFTL withdrawal are submitted in writing, generally on Form 12277, Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien.

  2. In the event a request for a withdrawal is received from a taxpayer for a NFTL and the lien has not been released, check IDRS to determine the status of the account. Refer the request following the chart below:

    Status Refer to...
    26 Assigned RO
    72 with TC 520 cc 60-67, 81, or 83-89 Centralized Insolvency Operation
    All other statuses Advisory
  3. Prepare a Letter 3645CS for the taxpayer to explain that the request has been referred. Refer to IRM 2.4, IDRS Terminal Inputs, for creating a correspondex letter.

  4. Input a history of the action taken on ALS or AMS, if not on ALS.

  5. If the request is received from an IRS employee not authorized to approve withdrawals, reject the request back to the originator and explain that the request must go through Advisory or Insolvency.  (04-28-2015)
Withdrawal of NFTL After Lien Release

  1. Taxpayers may request a withdrawal of the NFTL after the lien has been released. The policy regarding withdrawals after lien release is found in IRM, Requests for Withdrawal After the NFTL Has Been Released.

  2. CLO Managers have the authority to approve withdrawals after lien release, except for situations where the lien has self-released. See IRM, Delegation Order 5-4 (Rev. 3).

  3. CLO processes taxpayer requests for NFTL withdrawal after lien release if submitted under IRC 6323(j)(1)(D), best interest of the taxpayer and the government, and a certificate of release was issued.

    1. Forward withdrawal requests made under other provisions or conditions to the Advisory office where the taxpayer resides.

    2. Refer questionable or exception cases to Advisory after Manager/FORT review.

  4. Upon receipt of a request for withdrawal after lien release, take action to work the request.

    1. Review ALS to determine the status of the NFTL and whether a certificate of release was issued.

    2. Research IDRS to determine how the liability was satisfied and whether the taxpayer is in filing compliance.

    3. Request additional information from the taxpayer as needed.

  5. Make a determination on the withdrawal request following the guidance found in IRM, Requests for Withdrawal After the NFTL Has Been Released.

    1. If the conditions for withdrawal are met, input the withdrawal to ALS following standard input procedures. Form 10916(A), Withdrawal of Filed Notice of Federal Tax Lien after Release, and Letter 3044, Withdrawal After Notice of Lien Release, will be systemically generated.

    2. If the conditions for withdrawal are not met, prepare and issue Letter 4711, Withdrawal Decision, to deny the request.


      Determinations to withdraw the NFTL or deny the request must be approved by the Team Manager prior to generation of documents.

  6. In situations where a request is received for a NFTL no longer on ALS, additional manual processing may be necessary. See IRM, Withdrawal Requests for NFTLs No Longer on ALS. DO NOT SCREATE a released NFTL on ALS for the sole purpose of withdrawing it.

  7. Requests for withdrawal after release should be addressed within thirty (30) calendar days after receipt of a complete application in CLO (e.g., Form 12277 with all information). If the request cannot be addressed in that time frame, an interim letter should be sent to the applicant advising of the situation.

  8. Use OFP 810-69170 when working withdrawal requests.  (04-28-2015)
Certificate of Non-Attachment

  1. Certificates of Non-Attachment (CNA) are not liens. They are certificates created when a third party contacts the IRS for documentation that explains the NFTL does not affect their property. Most often this occurs when the third party and the taxpayer have a similar name.

  2. These certificates are generally prepared and submitted by Advisory. These documents are not loaded to ALS, but are filed with documents that are created on ALS.

  3. Upon receipt of a CNA, compute the filing fees and add it to the BSV. File the CNA with the recording office following the same procedures as filing a NFTL that is not on ALS.  (04-28-2015)
Document Printing

  1. Lien documents, including NFTLs, releases, withdrawals and revocations, are routinely printed on Tuesdays and Thursdays only.


    There are times when the documents are printed outside of this parameter (e.g., a holiday falls on a print date, a disaster prevents sending NFTLs to the designated location). In these instances management provides guidance for alternative processing.

  2. NFTLs printed on days other than Tuesdays and Thursdays can cause a delay in the issuance of the CDP notice, resulting in the five (5) day time frame not being met.

  3. Printing and mailing of the lien documents starts the day after the "668Y" and "668Z" listings are completed and the billing support voucher is reviewed for additions and subtractions. All printing and mailing must be completed within three (3) business days.

  4. All documents should be printed on Tuesday or Thursday. This would also be the day all ELF liens are approved.


    Managerial approval of the ELF liens is equivalent to printing of the liens and will trigger the CDP generation. The managerial approval must be done on Tuesday and Thursday to ensure CDP notices are timely printed and mailed.

  5. The printed documents are packaged and mailed the following day (Wednesday and Friday). The upload of the ELF files from ALS to the respective recording office should only be done on Wednesday and Friday.

  6. Ensure that all courts within the same voucher are mailed at the same time. This has impact to the date input to the voucher program.

  7. ALS uploads information on the lien documents to Master File. The TC 582, TC 583, TC 360, and TC 971 AC 252 postings are directly related to the document creation and printing process. ALS reviews lien documents that were created and printed during the week prior to the TC delivery. ALS looks for lien documents that were created from the prior Friday through Thursday that were also printed on Tuesday or Thursday. For lien documents printed after the cutoff, no information will be sent to Master File.


    A NFTL created on July 7, 2014, would be printed during the July 10, 2014, processing and the TCs would be delivered to Master File on July 11, 2014. If the same NFTL was not printed and processed until July 15, 2014, no TC would be sent because the cutoff time had passed.

  8. Use OFP 790-69010 to report time spent reviewing and editing the BSV and working the 668Y and 668Z listings.  (04-28-2015)

  1. The print spool contains lien-related documents to be printed.

  2. There are two print spools found on ALS. On the ALS print menu they are identified as SPOOL and SPOOL.OLD.

    • SPOOL is the "active" spool or queue and contains lien documents waiting to be printed.

    • SPOOL.OLD is the "back-up" spool or queue and contains lien documents and reports that have already been printed.

  3. Review of the active spool queue should be completed after each printing to ensure all documents are printed that correspond to the range of dates being worked.

  4. ALS reports are located in the Reports file on the print menu.

  5. Once documents are printed, they move from the "spool" queue to the "spool.old" queue. Documents are retrievable from spool.old for 17 days. Refer to the ALS User Guide for more information.  (04-28-2015)
Billing Support Voucher

  1. A Billing Support Voucher (BSV or "voucher" ) is a document generated through ALS that identifies all the lien documents being sent to a specific recording office and the amount being paid for the filing of those documents. A BSV is used as an accounting tool and also to document when lien documents are filed.

  2. ALS assigns each new BSV a unique number consisting of a voucher number, account number and payment type identifier. The number will appear on the generated BSV and can be used to locate the BSV for editing.

  3. The BSV number is made up of three parts.

    • The court ID number that is assigned in the ALS Court Table.

    • The voucher number, which is generated sequentially and used for all vouchers within the state (unless one specific recording office BSV is being built).

    • The payment type identifier, which will usually be "E" indicating the recording office is paid by electronic funds transfer from the Integrated Financial System (IFS). Other identifiers less commonly used are "I" for recording offices that receive a paper check and "B" those operating on a billing process..


    In the BSV number 330032-10 E, the 330032 represents the court id, 10 represents the voucher number, and the E shows the payment is made through IFS.

  4. With the implementation of the Financial Management Service Debt Management Services to collect delinquent debts owned to federal agencies, the Integrated Financial System (IFS) was implemented to interface with ALS for payment of recording fees.


    Due to special circumstances, there are a few recording offices that still receive payment by paper check instead of by electronic fund transfer (EFT). These checks are processed outside of CLO..

  5. A BSV is built for the range of dates of the documents being filed.

    BSV built for printing on... Covers the documents generated from...
    Tuesday Previous Wednesday through Saturday
    Thursday Sunday through Tuesday
  6. The voucher that is stored in ALS should reflect the voucher as it was prepared for the recording office, less any manual additions or corrections made.

  7. Periodically, due to fee changes or rejections, adjustments to the BSV are needed to correct payment to the recording office. These adjustments will be completed by the Team Lead or Manager using ALS voucher program before the documents for recording are printed.

  8. After transmitting the BSV and documents, CLO may be notified by the recording office that an overpayment or underpayment of fees has occurred. This notification may result in the rejection of the lien documents by the recording office. CLO should attempt to resolve the discrepancy (e.g., explain T.O.P. offset), but may need to refer the recording office to Beckley Finance Center. See IRM, Recording Offices.

  9. CLO will retain either a paper copy of the BSV or a scanned copy. This copy should be an accurate reflection of the original and/or adjusted BSV.

  10. To verify timeliness of release to the taxpayer, CLO will maintain the paper date-stamped BSV in a manner similar to the maintenance of the postal stamped Form 3877 and Registered Listings.

  11. Retain paper BSV’s on site for one (1) year then forward to the Federal Records Center.  (04-28-2015)
ALS 668Y and 668Z Listings

  1. The ALS Voucher program provides two listings that are generated prior to building the BSV. These listings, called 668Y and 668Z, are used to determine the documents and/or data that need clarification before printing.

  2. The 668Y listing shows NFTLs (or refiles) created on ALS with a prepared date in the BSV date range that are not in the print queue. Documents are missing from the print queue when the "on voucher" /"store only" option was selected when the request was input in ALS. This most often occurs when the NFTL was hand-carried to the recording office or the NFTL is printed outside the date range.


    Do not print a NFTL before the designated print time. See IRM, Document Printing. A NFTL that is to be hand-carried for filing should be manually prepared by the requester using an available template.

  3. The 668Z listing shows documents (e.g., releases, withdrawals, revocations) targeted for placement on a BSV that are missing information such as recording data.

  4. Generate the 668Y and 668Z listings on Monday or Wednesday prior to the printing and mailing of the BSV. Once generated, the reports can be located in each area’s reports print queue. Some listings are run overnight in CRON and are placed in the area’s reports print queue on Monday and Wednesday and do not need to be generated. The largest of the CRON reports are:

    • California (CA)

    • Connecticut (CT)

    • Florida (FL)

    • Illinois (IL)

    • New Jersey (NJ)

    • New York (NY)

    • Pennsylvania (PA)

    • Texas (TX)


    See the ALS User Guide for instructions on generating the listings.

  5. Use the information on the listing to research documents that need clarification or correction and determine appropriate action. Listings generated on Monday must be resolved before printing the documents on Tuesday; the listings generated on Wednesday must be resolved before printing the documents on Thursday.  (04-28-2015)
Resolving the 668Y Listing

  1. To resolve NFTLs showing on the 668Y listing, research ALS for history information to determine what data the NFTL may be missing. Take appropriate corrective actions, as needed.

  2. Input an ALS voucher history if adding the document to the voucher.  (04-28-2015)
Resolving the 668Z Listing

  1. In the "HOW" column, the 668Z listing indicates a reason the lien document was identified for research. The primary reasons are "No Recd" , which means there is no recording data on ALS for the original NFTL, and "Missing" , which indicates the lien document was prepared but is not in the print file.

  2. When the reason shown is "No Recd" , research for recording data using the best method of research for the recording office, including, as necessary and appropriate, contacting the recording office. Based on the research, take action as described in the following table.

    If... Then...
    Recording data is located Input the CRD on ALS.
    Recording data cannot be located and it has been 90 days since the NFTL was filed Follow the Potential Lost lien (PLL) procedures per IRM, Potential Lost NFTLs. The ALS history should reference that the NFTL was never filed and was removed.
    The recording office has the NFTL but has not filed it yet Explain to the recording office the importance of timely filing IRS documents and continue to monitor case until the CRD is received.
    The recording office did not receive the NFTL Follow the Potential Lost lien (PLL) procedures per IRM, Potential Lost NFTLs. DO NOT RESEND THE ORIGINAL NFTL.
  3. When the reason shown is "Missing" , research ALS history for information on the situation.

    1. If verified that the lien document was hand carried, remove the SLID from the BSV.

    2. If unable to determine whether the lien document was hand carried, take corrective action so the document can be printed and filed.

  4. Notate the paper listing with the actions taken and your name or ID Number. Also, input an ALS history indicating that the Z listing was worked and actions taken.  (04-28-2015)
BSV Review

  1. BSVs and related documents should not be printed outside of the normal processing on Tuesday and Thursday. BSVs should be reviewed on Mondays and Wednesdays on ALS before printing to ensure completeness and accuracy.


    Normal processing days may occasionally be altered by holidays or other significant events.

  2. Prior to printing, review the BSV to identify the following situations and to take necessary corrective action.

    BSV problem Corrective action
    A Not to be Filed NFTL (NTBFL) printed. (These are for internal use only to alert of an action to be taken.) Take corrective action based on the ALS history. DO NOT FILE A NTBFL OR A RELEASE OF A NTBFL See IRM, Not To Be Filed NFTL, for further guidance.
    A NFTL on an individual taxpayer is filed with Secretary of State inappropriately. Remove the NFTL from the BSV and notify the originator of the removal and why it was removed. Submit a request to the Manager or Lead to remove the NFTL from ALS.
    Paper documents generated for ELF courts (unless the document must be sent by paper, such as an amended NFTL). Change the recording office to reflect the ELF court and add to the BSV. Ensure the document is approved in the ELF approval queue. Remove from the paper court voucher as applicable. See IRM, Electronic Lien Filings (ELF), for further guidance.
    Property designations on NFTLs such as "Real Property" and "Personal Property."


    These designations will no longer appear on NFTLs as they are no longer filed in "Personal Property" courts.

    Edit the BSV and remove the NFTL from ALS. Notify the originator that NFTLs for this court are no longer an option for filing.


    Releases for Real and Personal Property courts are filed. The release must match the lien as filed including the court.

    Recording fees are not appropriate, according to the recording office. Verify the fees and edit the fee tables or the BSV accordingly.
  3. Any request to add estate tax liens to a voucher are to be hand carried to the FORT.

  4. Check the team’s "Add/Delete Basket" for any Special Condition and MCAR NFTL requests.

  5. Take all actions to update the BSV to reflect changes identified for the 668Y and 668Z listings and add/pull any inappropriate documents before printing the BSV. Inform your Manager when complete resolution of the listings cannot be reached or when a release has been removed from the BSV.

  6. Ensure that you refer to the range of dates listed on the BSV and print all documents for each day. Refer to the ALS User Guide for specific instructions.  (04-28-2015)
Editing the Billing Support Voucher

  1. BSVs can be researched by invoice number and specific court or by a specific SLID.

  2. Editing can be done to change a standard fee or to add or delete a particular document from the voucher. See IRM, Recording Fees.

  3. History items pertaining to any editing of a particular BSV are stored separately from NFTL history. This history becomes part of the voucher history.

  4. Review and editing of the voucher to correct fees and add or delete documents must be done before documents are printed.

  5. When adding a partial release to a voucher use the SLID of the original NFTL; DO NOT use the SLID of the Spec Doc.


    If you input the Spec Doc SLID, this will cause the system to jam during the printing process and will delay lien processing.

  6. If there are two partial releases on the same NFTL, only the last partial release will be produced. When this occurs, manually add the second partial release to the voucher without the input of the SLID number. Input a history to ALS voucher identifying the court and reason for adding.  (04-28-2015)
Printing and Mailing Documents for Recordation

  1. Lien documents are batched by ALS for printing. Document batches are ready for printing after:

    • The BSV is updated as needed;

    • All additions to the print batch have been inserted; and

    • All documents identified to be removed, have been removed.

  2. Follow instructions in the ALS User Guide for printing the document batch. After all documents have been printed, reviewed, and any corrective actions taken, associate the appropriate voucher and prepare for shipment to the recording office.

  3. Once packages are complete, ensure all recording offices with the same voucher number are together. Ensure the address of the recording office is visible and correct. If incorrect, update as necessary and notify the ALS coordinator so that ALS can be updated.

  4. Carry the package to the clerical team, which will take the packages to Receipt and Control for mailing.

  5. Date stamp the copy of the BSV and file in a designated area by county. This is usually done by the CLO clerical team.


    The date stamps are in a locked, secured area and must be signed out when used.  (04-28-2015)
Input of Date Stamp and Pay Certification on ALS

  1. Once the documents are mailed to the recorder, a date must be input to the ALS voucher program to indicate the mail out date. Also, a payment certification must be entered to generate the payment file for processing by Beckley Finance Center (BFC).

  2. Enter the date stamp from the file copy of the BSV into ALS before 11:00 A.M. (EST/EDT). See the ALS User Guide for instructions.

  3. When entering the date stamp, ALS prompts the user for payment certification. This must also be entered into ALS before 11:00 A.M. (EST/EDT) to ensure the electronic payment is received timely. See the ALS User Guide for instructions.


    Due to time constraints, day shift teams input the date stamp and pay certification for the swing shift team.

  4. The Team Manager/Lead reviews the date stamp report to ensure all vouchers were date stamped timely and accurately. The Manager signs and dates the report, which is stored by the team.

    1. If there is a missing or late entry on the report, the FORT must be notified immediately.

  5. For electronically filed courts, the file transmission date is the date used for the date stamp. IRM, Electronic Lien Filings (ELF), for information on ELF.

  6. Unless unusual circumstances exist, all documents with the same voucher number within the state are to be mailed the same day. Due to some recording offices requiring payment before the documents are recorded, the mailing package may need to be held by CLO so the payment reaches the recording office first.  (04-28-2015)
Returned Documents from Recording Offices

  1. Recording offices return certain lien documents after they have been recorded. Sometimes, and for a variety of reasons, they return documents without recording them. These are also known as rejects. Processing the returned documents depends on whether they were recorded prior to their return.

  2. SPECIAL NOTE: Although often used interchangeably, there is a legal distinction between "filing" and "recording" a document. This distinction becomes crucial when a recording office has not processed the lien documents and there is a dispute regarding lien priority or compliance with filing requirements. Generally speaking:

    • The IRS files lien documents by delivering them to the recording office. (Delivery may be done by mail, in person, or electronically.)

    • The recording office records the lien documents when they are entered into the public record.

    • Some states also require the "indexing" of the lien documents to complete the process.


      See IRM, Purpose and Effect of Filing Notice, for more information.

    ,  (04-28-2015)
Recorded Documents

  1. The IRS requests that recording offices return NFTLs, amended NFTLs, and refiles after the documents are recorded so that recording data can be input to ALS. The IRS does not request the return of other lien documents (e.g., releases and withdrawals) after recordation, but some recording offices might return them. Recording data for these other documents is not input to ALS.


    ALS does allow for the recording date for revocations of release following a different process. The recording date for any revocations returned from the recording office should be input to ALS.

  2. The priority of the IRS lien is often based on the filing date of the NFTL. It is crucial that recording data is input accurately and timely. Also, incorrect data can impact the future release of the lien.

  3. When recorded documents are received back from the recording office review them to ensure all documents in the batch have recording information. Also, check the batch for the following:

    • Duplicate NFTL filings (the recording office filed both parts 1 and 2 of the NFTL). See IRM, Duplicate Filings of NFTL.

    • NTBFLs that should not have been filed. See IRM, Not to be Filed NFTLs.

    • Information to indicate rejected documents.


      If a refund check is included, follow discovered remittance procedures in

      IRM, Unrecorded Documents.

    • Checks for overpayment of recording fees.

    • Information regarding changes in recording fees or general information from the recording office.


      Change information must be forwarded to the Team Manager and as an ALS Referral to the FORT for verification and input.

  4. Recording information is input to ALS through the COURT screen. See IRM below.

    1. If the document is a MCAR NFTL or release, send the document to its originator using a Form 3210. These types of documents are not loaded or controlled on ALS.

    2. If document is for estate tax or a release, send the document to the FORT. See IRM, Estate Tax Liens, for information on processing estate tax liens.

  5. Recording information must be input into ALS within five (5) business days after receipt of the lien document from the recording office.

More Internal Revenue Manual