by: John B Love IIIPublished on: 02/01/2026Tax lien vs. levy explained: how federal tax liens arise, what an NFTL means, appeal rights, release vs. withdrawal, discharge and subordination options, property the IRS generally can’t seize, wrongful levy claims, and passport certification for seriously delinquent debt.
federal tax lienNotice of Federal Tax Lien (NFTL)IRS levylien vs levyCollection Due Process hearing (CDP)Form 12153Form 12277Form 14135Certificate of Release of Federal Tax Lienlien withdrawallien dischargelien subordinationwrongfully levied propertyIRS collection appeals programseriously delinquent tax debt