To get a copy of IRS Form 4311, the internal Record of Federal Tax Lien, you have two routes: file a Freedom of Information Act (FOIA) request with the IRS, or ask for your complete administrative file if you have an active collection matter or a pending Collection Due Process hearing. The form is not on irs.gov and is not available through ordinary taxpayer services, because it is an internal agency record rather than a taxpayer-facing form.
What You Are Actually Requesting
Form 4311 is the IRS’s internal record documenting that a Notice of Federal Tax Lien (Form 668(Y)(c)) was prepared and filed with the appropriate local recording office.1Internal Revenue Service. Understanding a Federal Tax Lien The underlying data lives in the IRS’s Automated Lien System (ALS), which captures the taxpayer’s identification number, name, and address; the tax period, assessment date, and unpaid balance; the recording office and place of filing; and administrative details like the employee name, assignment number, and location.2Internal Revenue Service. 5.12.7 Notice of Lien Preparation and Filing Knowing what the form contains helps you describe it precisely when you request it.
Filing a FOIA Request
The Freedom of Information Act gives any person the right to request access to federal agency records.3Internal Revenue Service. Freedom of Information Act (FOIA) Guidelines The fastest option is the IRS FOIA Public Access Portal, a secure online system where you submit the request, track its status, and exchange messages with the agency.
If you prefer mail, send requests for personal or business taxpayer records to:
Internal Revenue Service
GLDS Support Services
Stop 93A
Post Office Box 621506
Atlanta, GA 30362
What to Include in the Request
Specify that you are seeking Form 4311, Record of Federal Tax Lien. Include your full name, your Taxpayer Identification Number, and the tax years involved. The more specific the request, the faster the agency can locate the file. If a case number or the date of the Notice of Federal Tax Lien is available to you, add that too.
Timeline
Under federal law, the IRS must determine whether to comply with the request within 20 business days of receiving it.4Office of the Law Revision Counsel. 5 USC 552 – Public Information; Agency Rules, Opinions, Orders, Records, and Proceedings That clock can pause if the agency needs to request clarification, so answering any follow-up quickly keeps things moving. A determination is not the same as delivery of records; complex files can take longer to produce even after the agency decides to release them.
If Someone Else Is Requesting on Your Behalf
A tax attorney, enrolled agent, or CPA making the request for you will need a completed Form 2848, Power of Attorney and Declaration of Representative, authorizing them to receive your confidential tax information.5Internal Revenue Service. About Form 2848, Power of Attorney and Declaration of Representative Attach the Form 2848 to the FOIA submission, or upload it through the portal when prompted.
Requesting Your Administrative File Instead
If you already have an open collection matter, or you have requested a Collection Due Process (CDP) hearing, there is a faster route. Ask the IRS for your complete administrative file for the tax periods at issue. That file is assembled for the hearing or case review and should include Form 4311 along with the other lien-related documents.
Reference the specific tax periods, and ask explicitly for all lien-related records so nothing gets left out. Because the file is already being pulled together internally, this request often produces results more quickly than a standalone FOIA submission.
Why the Form Matters at a CDP Hearing
Most people who go looking for Form 4311 are preparing for or attending a Collection Due Process hearing. After the IRS files a Notice of Federal Tax Lien, it must send you written notice within five business days, and that notice gives you the right to request a hearing before the IRS Office of Appeals.6Office of the Law Revision Counsel. 26 USC 6320 – Notice and Opportunity for Hearing Upon Filing of Notice of Lien You request the hearing on Form 12153, sent to the address printed on your CDP notice.
At the hearing, the Appeals officer has to obtain verification that “the requirements of any applicable law or administrative procedure have been met.”7Office of the Law Revision Counsel. 26 USC 6330 – Notice and Opportunity for Hearing Before Levy Form 4311 is the primary internal document the officer reviews to satisfy that step. It confirms whether the lien was filed in the correct jurisdiction, on the correct date, and after the required tax assessment. The officer also weighs whether the collection action balances the government’s need to collect with your right to the least intrusive method available.8Internal Revenue Service. 8.22.4 Collection Due Process Appeals Program
If Form 4311 contains a wrong filing date, an incorrect recording office, or a missing assessment, the procedural validity of the lien can be challenged. Significant deficiencies may force the IRS to correct the record before proceeding with further collection actions such as levies or asset seizures. That is the practical reason to have the form in hand: you can compare it against what the statute and the Internal Revenue Manual require, and raise any discrepancy at the hearing.
What You Cannot Do
You cannot download Form 4311 from irs.gov, order it through the forms line, or obtain it by calling a general IRS number. It is an internal record, not a public form, and the only reliable paths to a copy are the FOIA request and the administrative file request described above.