The short answer
What you owe changes what you can do yourself. Under $10,000 the IRS generally does not file a lien. At $25,000 or less a lien notice may be withdrawn on a bank debit plan. At $50,000 or less you can apply for a plan online. Under $100,000 a short plan is open.
| You owe | What changes at this line |
|---|---|
| $10,000 | Under $10,000: the IRS generally does not file a lien (IRS manual 5.12.2). |
| $25,000 | $25,000 or less on a direct debit plan: you may ask to withdraw the lien notice. |
| $50,000 | Long term plan online: $50,000 or less, all returns filed. |
| $100,000 | Short term plan: only under $100,000 in tax, penalties and interest. |
Results depend on your situation. Not every case qualifies.