IRS Transcript Code 582: Lien Indicator
A federal tax lien exists for this period. The letter behind it is typically Letter 3172, with appeal rights attached.
The official definition, IRS Document 6209
Lien Indicator. A federal tax lien has been filed for this tax period.
What it means for your refund
A lien by itself does not grab your refund. It is a claim against your property and rights to property, not a seizure; a levy, which is a different action, is what actually takes funds. A refund can still be offset toward the same tax debt, but that is the balance being paid, not the lien acting.
The folklore, corrected
Myth: A 582 lien means the IRS is about to take my house.
A Notice of Federal Tax Lien is a public claim that protects the government's priority among creditors; it is not a levy or a seizure. Filing generally comes with Letter 3172 and Collection Due Process appeal rights, and resolving the balance leads to the lien's release.
Reading the transcript around it
Codes rarely act alone: holds (570, 810) pair with releases (571, 811), a 971 often flags the letter that explains a hold, and the refund itself is always the 846 line. The full code index maps the neighbors, including the cycle code and As-of date explained without the folklore. If the account shows a balance rather than a refund, the letters that follow are decoded in our IRS notice decoder.
If the balance behind these codes needs resolving, our guide to what tax relief costs separates the IRS's own fees from what companies charge.
Sources: IRS Document 6209, Section 8A; IRM 21.5.6; IRS refund myth page. Verified July 2026.
General educational information, not tax advice. A transcript entry only means something in the context of your account; a credentialed tax professional can read yours in full. ClearChoiceRadar is not affiliated with the IRS or any government agency.