1. Federal Tax liens
The Fresh Start Initiative created important changes to its lien filing practices that were designed to lessen the negative impact on taxpayers. The changes include:
- Significantly increasing the dollar threshold when liens are generally issued, resulting in fewer tax liens.
- Making it easier for taxpayers to obtain lien withdrawals after paying a tax bill.
- Withdrawing liens in some cases where a taxpayer enters into a Direct Debit Installment Agreement.