You do not owe the IRS a dime. But a title company, a lender or a background check just turned up a federal tax lien with your name on it. Or your address. Or your property. Now you are explaining to people that it is not yours, and they want proof.
The proof has a name: a Certificate of Nonattachment of Federal Tax Lien. Congress created it in IRC 6325(e) for exactly this problem.
The statute
Section 6325(e) says that if the IRS determines that, "because of confusion of names or otherwise, any person (other than the person against whom the tax was assessed) is or may be injured by the appearance that a notice of lien filed under section 6323 refers to such person," the IRS may issue a certificate that the lien does not attach to that person's property.
Section 6325(f)(1)(D) gives the certificate teeth. If it is filed in the same office as the notice of lien, it is "conclusive that the lien of the United States does not attach to the property of the person referred to in such certificate."
Who uses it
Publication 1024 says a certificate of nonattachment "is most commonly requested when a person with a similar name is confused for the taxpayer named on the Notice of Federal Tax Lien," but it can be requested in other situations to clarify the attachment of the lien to certain property. IRM 5.12.10.13 gives two examples:
- Similar names. John Q. Public owes taxes as a sole proprietor and a notice is filed against him. Jonathan Q. Public lives in the same area and has nothing to do with him or his business. If the lien causes Jonathan problems, he may apply.
- A former spouse's separate property. John owed income tax individually and a notice was filed. He later married Jane. Jane inherited a parcel before the marriage and kept sole ownership. John had no interest in it under state law. After a divorce, Jane tries to borrow against her parcel, and the title company questions whether John's lien attaches. Jane may apply.
The manual also notes that a certificate can be considered after other actions, such as when a nominee or alter ego notice was filed and it is later determined the person is not a nominee or alter ego, or the special notice was filed in error. See nominee and alter ego liens.
When you probably do not need one
IRM 5.12.10.13 notes that the IRS often hears from people whose address appears on a notice because it was the taxpayer's last known address. Publication 1024 says a certificate "is not needed to clarify whether the Federal tax lien attaches the property at the address shown on the notice of lien," because the address shown is the taxpayer's last known mailing address. IRM 5.12.10.13 instructs IRS employees to explain this in a letter that the person can show to financial institutions and creditors. The sample language says the address on the notice is present only for mailing purposes and does not mean the property at that address is subject to the lien, and that if the taxpayer does not now have, and never had, a legal interest in the property, the lien should not attach to it.
If that letter does not satisfy your lender or title company, you can still apply for the certificate. IRM 5.12.10.13 says that if the individual insists on a certificate, the IRS should advise of the application process.
Why not just ask for a withdrawal?
Because it is not your notice. IRM 5.12.10.13 cautions that a withdrawal "is not a substitute for a certificate of non-attachment." A withdrawal affects all of the taxpayer's property and could hurt the government's interest elsewhere. The certificate is surgical: it says the notice is valid against the taxpayer, and it does not reach you or the property you identify.
How to apply
There is no standard form. Publication 1024 says a letter providing the required information will be considered an application. Include:
- Your name and address as the applicant under section 6325(e).
- An explanation of why the certificate is needed.
- A description of the property. For real estate, a copy of the title or deed with the legal description and the complete street address.
- A copy of each notice in question, or the taxpayer's name and address as shown, the date and place each notice was filed, and the serial number.
- A statement of whether the taxpayer named on the notice has or had an interest in the property.
- Your relationship, if any, to that taxpayer.
- Your address when the notice was filed and your addresses since.
- Your Social Security number, your spouse's if applicable, and the employer identification number of any business you own.
- Any other helpful documents, such as a divorce decree, partnership agreement or dissolution agreement addressing ownership.
- A daytime phone number.
- Your attorney's or representative's contact information, if any.
- A signed declaration under penalties of perjury, in the wording Publication 1024 provides.
Send it to the Advisory Group Manager at the IRS office corresponding to where the notice was filed. Publication 4235 lists the addresses.
What the IRS reviews
According to IRM 5.12.10.13.1, Advisory first decides whether a certificate is necessary at all, for example where the issue is only mailing address confusion. If you insist, it continues. It evaluates whether the lien attaches to your property under state and local property law, and the manual tells employees to be alert to signs that the taxpayer is exercising control over the property even without legal ownership. The IRS may request more information using Letter 5603, and may consult Area Counsel.
That second point is important for family members. If the taxpayer lives in your house, pays the mortgage, or treats your bank account as his own, expect hard questions. The nonattachment certificate protects genuinely separate people and property. It is not a shield for property the taxpayer actually controls.
The outcome
If the IRS determines you are not the taxpayer named on the notice and the lien did not and does not attach to your property, IRM 5.12.10.14 says Advisory prepares Form 669-N, Certificate of Non-Attachment of Federal Tax Lien. You receive the certificate with Letter 5603, which explains how to record it, unless you ask the IRS to record it. The manual says the government absorbs the recording cost if the IRS records it.
Record it. The conclusive effect in section 6325(f)(1)(D) applies when the certificate is filed in the same office as the notice.
If the request is denied, IRM 5.12.10.15 says the denial must be in writing, and you have appeal rights through the Collection Appeals Program, explained in Publication 1660.
Tips for a clean application
- Lead with the distinguishing facts. Different middle name, different date of birth, different Social Security number, different addresses over the years. The IRS can confirm those quickly against its records.
- Show the ownership chain. For real estate, the deed into you, and any deed out of the taxpayer if one exists. For a former spouse, the property settlement or decree that addresses the property.
- Answer the control question before it is asked. If the taxpayer is a relative, say whether the taxpayer lives on the property, contributes to it, or uses it. Silence invites a follow-up letter.
- Attach the third party's request. If a lender or title company is demanding the certificate, include their written request. It shows the injury section 6325(e) requires.
If your situation involves co-ownership rather than mistaken identity, read liens on jointly owned property first. A co-owner of the taxpayer has a real ownership question, and the answer may be a negotiated payoff of the taxpayer's share rather than a nonattachment certificate.
Can it be taken back?
Yes, in limited cases. Section 6325(f)(2) allows revocation of a certificate of nonattachment issued "erroneously or improvidently." IRM 5.12.10.16 says that would generally occur only if later information shows the applicant was responsible for the liabilities or the property was encumbered. Accurate information on the application is your protection.
A lien with your name on it is not the same as a lien against you. Get the certificate that says so.