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.To be eligible, you must have filed your taxes for the last 3 years. If you live in: Send your payments here: Florida, Louisiana, Mississippi, Texas, Internal Revenue Service Center Austin, TX 733010010. Make your check or money order payable to: Virginia Department of Taxation. An updated lien payoff or balance due amount may be requested from the Lien Processing Unit. The IRS sends the payoff letter with instructions on how much to remit and where to send it. There are ways you can resolve tax disputes with the IRS. Learn what resources are available and how they can help. You can also request an offer in compromise from the Commonwealth of Virginia.