A Notice of Federal Tax Lien has been filed for this year's balance. Here is what it means, what usually happens next, and what to do.
On your account transcript it reads: 582 Lien placed on assets due to balance owed Adds to what you owe
TC 582 indicates a Notice of Federal Tax Lien has been filed for the balance on this tax year — a public record of the government's claim against your property. It usually follows unpaid bills and a Letter 3172 telling you about the filing and your hearing rights.
Reversal code: TC 583 — Lien indicator reversed / released. When it posts after this code, the effect above is undone.
Also written as: IRS code 582, code 582 on transcript, 582 IRS code, transaction code 582.
The lien stays until the balance is paid, the collection period expires, or it is withdrawn or released; TC 583 reverses the indicator. You have a right to a Collection Due Process hearing within the window stated in Letter 3172.
| On the same transcript | What it usually means |
|---|---|
| 582 + 971 hearing-rights notice | Lien filed and hearing-rights notice issued. |
| 582 → 583 | Lien released, withdrawn or indicator reversed. |
The hearing request window is short.
With a qualifying direct-debit installment agreement you may be able to request withdrawal (Form 12277).
Liens are generally released within about 30 days of full payment.
Paste it into the free decoder — every code explained, open holds flagged, refund and offsets summarized. Runs in your browser; nothing is sent anywhere.
Decode my transcript →Pay the balance (release follows), or request withdrawal under qualifying conditions such as a direct-debit installment agreement (Form 12277).
The lien indicator was reversed — typically because the lien was released or withdrawn.
On your IRS account transcript for the tax year — in your IRS Online Account under tax records, or by mail using Form 4506-T. The transactions section lists each code with its description, date and amount. Return transcripts do not show transaction codes.
Yes. IRS code 582, code 582 on transcript, transaction code 582 and TC 582 all refer to the same three-digit transaction code the IRS posts to your account.