I 
111TH CONGRESS 
2D SESSION 
H. R. 6439 
To amend the Internal Revenue Code of 1986 to require certain determina-
tions before the filing of all notices of Federal tax liens and supervisory 
approval before the filing of certain notices of Federal tax liens, and 
for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 18, 2010 
Mr. HASTINGS of Florida introduced the following bill; which was referred to 
the Committee on Ways and Means, and in addition to the Committee 
on Financial Services, for a period to be subsequently determined by the 
Speaker, in each case for consideration of such provisions as fall within 
the jurisdiction of the committee concerned 
A BILL 
To amend the Internal Revenue Code of 1986 to require 
certain determinations before the filing of all notices 
of Federal tax liens and supervisory approval before the 
filing of certain notices of Federal tax liens, and for 
other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Targeted Tax Lien 
Act of 2010’’. 
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SEC. 2. MODIFICATIONS TO LIEN NOTICE FILING PROCE-
DURES. 
(a) IN GENERAL.—Section 6323 of the Internal Rev-
enue Code of 1986 (relating to validity and priority of tax 
liens against certain persons) is amended by adding at the 
end the following new subsection: 
‘‘(k) REQUIRED PROCEDURES BEFORE FILING NO-
TICE OF LIEN.— 
‘‘(1) SECRETARIAL DETERMINATION.— 
‘‘(A) IN
GENERAL.—The Secretary may 
not file a notice of lien with respect to any tax-
payer unless— 
‘‘(i) the lien attaches to distrainable 
property, and 
‘‘(ii) weighing all facts and cir-
cumstances pertaining to the collection of 
a taxpayer’s delinquent tax assessment, the 
Secretary determines that— 
‘‘(I) the benefit to the Federal 
Government of the filing outweighs 
the harm to the taxpayer, and 
‘‘(II) the filing will not jeopardize 
the taxpayer’s prospective ability— 
‘‘(aa) to comply with the in-
ternal revenue laws, and 
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‘‘(bb) if the taxpayer is an 
otherwise viable business tax-
payer, to continue to secure fund-
ing to maintain business oper-
ations. 
‘‘(B) FACTORS TO CONSIDER.—In making 
the determination under subparagraph (A)(ii), 
the Secretary shall consider— 
‘‘(i) the amount due, 
‘‘(ii) the lien filing fee, 
‘‘(iii) the value of the taxpayer’s eq-
uity in the property or rights to property, 
‘‘(iv) the taxpayer’s tax compliance 
history, 
‘‘(v) extenuating circumstances, if 
any, that explain the delinquency, and 
‘‘(vi) the effect of the filing on the 
taxpayer’s ability to obtain financing, gen-
erate future income, and pay current and 
future tax liabilities. 
‘‘(2) TAXPAYER APPEAL PRIOR TO FILING.— 
The Secretary may not file a notice of lien with re-
spect to any taxpayer unless— 
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‘‘(A) the Secretary notifies the taxpayer 
that the Secretary has determined to file such 
a notice with respect to the taxpayer, and 
‘‘(B) the taxpayer is afforded an oppor-
tunity to appeal such determination to the In-
ternal Revenue Service Office of Appeals. 
The Secretary shall make reasonable efforts to pro-
vide the notice under subparagraph (A) by telephone 
or direct personal contact. 
‘‘(3) SUPERVISORY APPROVAL REQUIRED FOR 
LIENS IN CERTAIN CASES.— 
‘‘(A) IN GENERAL.—In any case to which 
this paragraph applies, a notice of lien may not 
be filed unless the immediate supervisor (or 
such higher level official as the Secretary may 
designate) of the individual making the initial 
determination under paragraph (1) has individ-
ually reviewed and approved such determina-
tion. 
‘‘(B) CASES
TO
WHICH
PARAGRAPH
AP-
PLIES.—This paragraph shall apply in any case 
in which— 
‘‘(i) the collection of the liability 
would create an economic hardship within 
the meaning of section 6343(a)(1)(D), 
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‘‘(ii) the taxpayer has no equity in as-
sets, or 
‘‘(iii) there has been no personal con-
tact with the taxpayer to discuss collection 
alternatives, including an offer in com-
promise and partial payment installment 
agreement.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
SEC. 3. MODIFICATION OF REQUIREMENTS RELATING TO 
TAX LIEN INFORMATION CONTAINED IN CON-
SUMER CREDIT REPORTS. 
(a) IN GENERAL.—Paragraph (3) of section 605(a) 
of the Fair Credit Reporting Act (15 U.S.C. 1681c(a)(3)) 
(relating to information contained in consumer reports) is 
amended to read as follows: 
‘‘(3) TAX LIENS.—The following tax liens: 
‘‘(A) Any tax lien released pursuant to sec-
tion 6325(a) of the Internal Revenue Code of 
1986 not more than 2 years after the date that 
the notice of such lien was filed. 
‘‘(B) Any tax lien released pursuant to sec-
tion 6325(a) of such Code— 
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‘‘(i) more than 2 years after the date 
that the notice of such lien was filed, and 
‘‘(ii) more than 2 years before the re-
port. 
‘‘(C) Any tax lien if— 
‘‘(i) the notice of such lien was not 
refiled during the required refiling period 
(as defined in section 6325(g)(3) of such 
Code), and 
‘‘(ii) such period ends more than 6 
years before the report. 
‘‘(D) Any tax lien the notice of which is 
withdrawn pursuant to section 6323(j)(1) of 
such Code. 
‘‘(E) Any tax lien released pursuant to sec-
tion 6326(b) of such Code if the notice of such 
lien was erroneously filed.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect on the date of the enactment 
of this Act. 
Æ 
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