The Internal Revenue Service’s Fresh Start initiative makes it easier for individual and small business taxpayers to pay back taxes and avoid tax liens. The Fresh Start initiative fundamentally changes IRS Collection practices in the following areas:


The Fresh Start Initiative increased the IRS Notice of Federal Tax Lien filing threshold from $5,000 to $10,000; however, Notices of Federal Tax Liens may still be filed on amounts less than $10,000 when circumstances warrant.

Struggling with Paying Your Taxes? Let IRS Help You Get a Fresh Start.