Where does the IRS typically file an NFTL?

The IRS generally files the NFTL in three key locations to ensure notice to the public and other creditors:
– The local town or county clerk\’s office where the taxpayer lives,
– The Secretary of State\’s office (especially for business entities), and
– The land records office where any real estate is located.
These filings help the IRS secure its claim and notify other potential creditors.