The Fresh Start program increases the IRS Notice of Federal Tax Lien filing threshold from $5,000 to $10,000. Notices of Federal Tax Liens may still file liens on taxes due of less than $10,000, if circumstances warrant. The IRS may now withdraw a filed Notice of Federal Tax Lien after the lien has been released. The taxpayer must request the withdrawal in writing. The IRS has specific forms for this procedure. If you are a qualifying taxpayer and meet eligibility requirements, you may have your filed Notice of Federal Tax Lien withdrawn after entering into a Direct Debit installment agreement. Taxpayers must request the withdrawal in writing.