When you are included in the lien sale, the City of New York sells your debt to an authorized buyer. The buyer then has the right to collect what you owe.If you receive an IRS notice or letter​​ We may send you a notice or letter if: You have a balance due. Your refund has changed. It will include the date, time, and location of the hearing as well an. You can go to court to file the petition or go online to New York State DIY (Do-. It-Yourself) Forms at nycourthelp. 4 to find out if you can file as head of house- hold.