You can find the CP or LTR number on the right corner of the letter. A federal tax lien is the government's legal claim against your property when you neglect or fail to pay a tax debt.The Offer in Compromise (OIC) program allows you to offer a lesser amount for payment of an undisputed tax liability. Is the IRS required to accept a tax lien payoff from a new owner, who acquired a property at a Ca trustee sale, even if it would be in the IRS? We begin with a letter in the mail and explain how you can appeal or question what you owe. Pay your tax balance due, estimated payments or part of a payment plan. Penalties and interest will continue to grow until you pay the full balance. (You may designate payments to a specific tax year and tax debt.) IRS may file a notice of federal tax lien. IRS suspends other collection activities. Refer to Publication​​​​ 14​50​ or visit the IRS website for more information.