FYI: NFTL Particulars

FYI stuff on NFTL's:

The following was pulled from the IRM on NFTL's. This is why an IRS change of address form instantly changes where a NFTL is filed.

Hint 1: If a NFTL is not filed in the county you own property, in most states it has minimal effect.

Hint 2: Download the instructions on an IRS change of address form and you will see another revelation if read carefully.