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Part5. CollectingProcess Chapter12. FederalTaxLiens Section1. LienProgramOverview 5.12.1LienProgramOverview 5.12.1.1PurposeofthisIRM 5.12.1.2IntroductiontoLiens 5.12.1.3CreationandDuration 5.12.1.4PurposeandEffectofFilingaNoticeofFederalTaxLien(NFL).

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