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Boston Massachusetts Form 8379: What You Should Know

For more information, go to IRS.gov/pub/irs-pdf/irs05.pdf or call toll-free, 877–829–3675. Form 944, Notice of Federal Tax Lien Against U.S. You cannot use Form 944 to file a tax lien (a tax debt owed to the U.S. government), for the following reasons: • you did not pay any federal income tax during the year it was issued; • you did not owe any federal income tax or make any tax deductions, and you are exempt from such tax; or • you have an obligation to pay the lien even if you have no federal income tax liability. If you received a notice from the Internal Revenue Service (IRS) about a tax lien, review this notice to determine if you owe or have an obligation to pay. If you are a federal taxpayer, you must pay tax and file a return to cancel the lien. Do not use Form 944 to cancel a tax lien. For more information, go to IRS.

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