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IRS Releases Publication 1450 (1/2016), Instructions for Requesting a Certificate of Release of Federal Tax Lien

Publication 1450 (1/2016)

DATED

DOCUMENT ATTRIBUTES

Jurisdictions
United States
Language
English

Citations: Publication 1450 (1/2016)

Requesting a Copy of the Certificate

Section 6325(a) of the Internal Revenue Code directs us to release a Federal tax lien within 30 days of when the liability is fully paid or becomes legally unenforceable or the IRS accepts a bond for payment of the liability. When all the liabilities shown on the Notice of Federal Tax Lien are satisfied, we will issue a Certificate of Release of Federal Tax Lien for filing in the same location where the notice of lien was filed. If we have not released the lien within 30 days, you can ask for a certificate of release.

Requesting a Copy of the Certificate

If it has been more than 30 days since you satisfied your tax liability and you have not received a copy of the Certificate of Release of Federal Tax Lien, you may call the Centralized Lien Operation to check the status of the certificate. If you prefer to write, your request should be mailed or faxed to the following address:

Internal Revenue Service Centralized Lien Operation P.O. Box 145595, Stop 8420G Cincinnati, OH 45250-5595

Telephone Number: 800-913-6050 Outside the United States: 859-669-4811 Fax number: 855-390-3528

The copy of the certificate you receive will not show the official recording information. For a copy of the recorded certificate, you must contact the recording office where the Certificate of Release of Federal Tax Lien was filed.

Requesting a Certificate of Release

If the Federal tax lien has not been released, you can request a Certificate of Release of Federal Tax Lien. The request must be in writing and should be mailed to the Advisory Group servicing your area. Use Publication 4235, Collection Advisory Group Addresses, to determine the address to mail your request.

Your request must contain the following information:

• The date of your request

• The name and address of the taxpayer

• One copy of each Notice of Federal Tax Lien you want released

• Why the lien should be released

• A telephone number with the best time for us to call you should we need additional information

If you have paid the tax liability, enclose a copy of any of the following with your request:

• An Internal Revenue receipt

• A canceled check

• A record of payment by electronic fund transfer

• Any other acceptable proof of payment

We may need to research your account. We will provide a certificate of release once we have confirmed your liability is satisfied.

If you have an immediate or urgent need for a Certificate of Release of Federal Tax Lien, you can visit or telephone the local IRS office. A list of local offices, their available services, and their hours of operation may be found on our website http://www.irs.gov by searching "Local Contacts."

When visiting the IRS office, be prepared to show proof of payment or other documentation that demonstrates your liability has been satisfied. If there is an unpaid balance on your liability, you must pay the balance with a certified check, cashier's check, or acceptable money order before a certificate of release can be issued. For other forms of payment, the certificate of release will be issued within 30 days of the liability being satisfied.

To request a payoff or other information about your Notice of Federal Tax Lien, contact the Centralized Lien Operation as shown above. General information about Federal tax liens may be found at http://www.irs.gov by searching "liens."

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