The IRS records (perfects) a claim for unpaid federal taxes with a NFTL at the local, Clark County property records.
The IRS will generally issue Appeal rights prior to recording the NFTL.
The NFTL is picked-up by the three credit reporting agencies, and will negatively impact one's credit score.
If the IRS records a NFTL prior to one's filing a personal bankruptcy, this recording of the NFTL impacts how the IRS would be repaid through the bankruptcy court.
As a retired 30-year IRS employee, I have the knowledge and skill to resolve your NFTL, in regard to both the Internal Revenue Code, and the United States Bankruptcy Chapters!