For questions about a specific Notice of Federal Tax Lien, contact the Centralized Lien Operation or Collection Advisory Group as directed above. There are many reasons why someone would owe the IRS a balance due amount.TAS may have information to help you resolve your balance. If you were eligible for a 1098-T and did not receive one, call 866-428-1098 to request your form. The IRS files the Notice of Federal Tax Lien (NFTL) with local or state authorities to alert creditors you owe the government unpaid taxes. An OIC (also known as an offer) is an agreement between you and the IRS, where the IRS agrees to accept less than the full amount you owe to settle the debt. To obtain an overpayment refund, complete and sign the Application for Tax Refund. It stopped the government from considering directly providing its own free tax return filing system. In the early 2000s, the. You can also file the protest online, using the iFile number printed on the Notice Of Appraised Value.