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Notice CP161 - Notice of Federal Tax Lien

Type: Tax Lien Filed | Level: critical

IRC Section: IRC § 6320

Response Deadline: N/A

⚠ Deadline: A filed lien attaches to all your current and future property. You can request a lien withdrawal if your debt is under $25,000 and you enter a direct-debit installment agreement, or pay the debt in full for a full release. Act quickly — a lien on your credit file has long-term consequences.

The IRS has filed a lien against you. This is a public legal claim on your property — your home, your car, your business assets. A lien doesn't mean they're seizing your property today, but it means they have a legal interest in it. It blocks you from selling or refinancing real estate without clearing the debt, and it damages your ability to get credit.

A CP161 is a Notice of Federal Tax Lien filing. It informs you that the IRS has filed a public lien against your property and assets to secure the government's interest in your tax debt. A lien is different from a levy — a lien is a legal claim on your property, while a levy is the actual seizure of assets.

Common Triggers

Resolution Steps

  1. Step 1: Review the lien amount and property affected
  2. Step 2: Contact us to discuss lien release or subordination
  3. Step 3: Consider a payment plan or Offer in Compromise
  4. Step 4: Don't ignore - lien remains until satisfied
  5. Step 5: Request lien withdrawal if eligible

Common Questions About CP161

What's the difference between a lien and a levy?
A lien is a legal claim on your property — it secures the government's interest but doesn't take anything immediately. A levy is the actual seizure of assets — the IRS takes money from your bank account, garnishes wages, or seizes property. A lien comes first; a levy follows if the debt remains unpaid.
How do I get a Federal Tax Lien removed?
You can request a lien withdrawal if your debt is under $25,000 and you enter a direct-debit installment agreement. If you pay the debt in full, the lien is released. The IRS also offers a lien withdrawal program that can remove the public record if you meet certain criteria.

Related Notices

Additional Resources

This is an enforcement notice — the next move matters

This page explains what the letter is. For what to do — the deadline, the steps in order, and what representation changes — go to the action page on our resolution site: IRS CP161: What To Do Now →

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