Internal Revenue Manual Provisions Address Tax Lien Filing Issue

UILC: 6323.01-00
Release Date: 4/19/2019

ID: CCA_2019032714050352

From: * * *
Sent: Wednesday, March 27, 2019 2:05:03 PM
To: * * *
Cc:
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Subject: lien filing question

Regarding filing NFTLs on additional assessments, take a look at IRM 5.12.2.3.2(2), IRM 5.12.2.6 and elsewhere in IRM 5.12.2.

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