Certificate of Release of Tax Lien

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Articles by Alvin Brown
Tax Preparation
Offer In Compromise
State Offers in Compromise
Levy
IRS Tax Liens
IRS Tax Liens - continued
IRS Tax Liens - continued 2
Levy - continued
Audit Techniques Guide
Congressional Contacts
Criminal Investigation
D.O.J Criminal Tax Manual
Tax Litigation
Penalty
Installment Agreements
Statute of Limitations
Frivolous Tax Argument
Interest Abatement
IRS Misconduct
IRS Abuses
Tax Fraud
Fraud Statutes
Bankruptcy
Tax Reform Legislation
Tax Shelters
Tax Court
Trust Fund Penalty
Legislation
Innocent Spouse Relief
Important Links

Tax Lien - IRS Lien - Lien Discharge
Lien Appeals
Lien Filing Requirements
Lien Filing Requirements cont.
Certificates - Claim for Damages
Claim for Damages cont.
Judicial/Nonjudicial Foreclosures
Redemptions
Lien Processing
Internal Revenue Code 6321
State Law 6321
Internal Revenue Code 6322
Internal Revenue Code 6323
Internal Revenue Code 6324
Internal Revenue Code 6325
Internal Revenue Code 6326
Internal Revenue Code 6320
Internal Revenue Code 6327
Internal Revenue Code 6330
Certificate of Discharge from Tax Lien
Certificate of Subordination of Tax Lien
Lien Notice Requirements and Appeals
Tax Lien Certificate
6325 Regulations
Action to quiet title
Burden of Proof
Collateral Estoppel
Discharge of Bankruptcy
Effect of Partial Abatement
Certificate of release of tax lien
Certificate of Discharge
Claim for Damages
Choate Requirement - State Law
Suit to Cancel Lien
Certificate of Subordination
Discharge
Effect of Discharge
7425 Statute
7425 Regulations
Judicial Sales
Non-judicial Sales
Notice of Sale
Notice Requirement
Period of Redemption p1
Period of Redemption p2
Redemption Payment
Release of Right of Redemption
Scope of Redemption
After Foreclosure Result
Foreclosure Sales
6320-Applicability of Statute
6321 - After Aquired Property p1
6321 - After Aquired Property p2
6321 - After Aquired Property p3
6321 - After Aquired Property p4
6321 - Applicability of Statute
6321 - Collection Due Process Hearings
6321 - Annuities
6321 - Bank Deposits p1
6321 - Bank Deposits p2
6321 - Bankruptcy p1
6321 - Bankruptcy p2
6321 - Bankruptcy p3
6321 - Bankruptcy p4
6321 - Bankruptcy p5
6321 - Bankruptcy p6
6321 - Conveyances to Related Parties p1
6321 - Conveyances to Related Parties p2
6321 - Conveyances to Related Parties p3
6321 - Conveyances to 3rd Parties p1
6321 - Conveyances to 3rd Parties p2
6321 - Conveyances to 3rd Parties p3
6321 - Conveyances to 3rd Parties p4
6321 - Community Property p1
6321 - Community Property p2
6321 - Community Property p3
6321 - Employee Pension Plans
6321 - Creation of Lien p1
6321 - Creation of Lien p2
6321 - Creation of Lien p3
6321 - Creation of Lien p4
6321 - Creation of Lien p5
6321 - Debts Owed to the Taxpayer p1
6321 - Debts Owed to the Taxpayer p2
6321 - Debts Owed to the Taxpayer p3
6321 - Debts Owed to the Taxpayer p4
6321 - Debts Owed to the Taxpayer p5
6321 - Debts Owed to the Taxpayer p6
6321 - Escrow Accounts
6321 - Foreign Property
6321 - Forfeited Property
6321 - Fraudulent Conveyances Part1 p1
6321 - Fraudulent Conveyances Part1 p2
6321 - Fraudulent Conveyances Part1 p3
6321 - Fraudulent Conveyances Part1 p4
6321 - Fraudulent Conveyances Part1 p5
6321 - Fraudulent Conveyances Part1 p6
6321 - Fraudulent Conveyances Part1 p7
6321 - Fraudulent Conveyances Part1 p8
6321 - Fraudulent Conveyances Part1 p9
6321 - Fraudulent Conveyances Part1 p10
6321 - Fraudulent Conveyances Part1 p11
6321 - Fraudulent Conveyances Part1 p12
6321 - Fraudulent Conveyances Part2 p1
6321 - Fraudulent Conveyances Part2 p2
6321 - Fraudulent Conveyances Part2 p3
6321 - Fraudulent Conveyances Part2 p4
6321 - Fraudulent Conveyances Part2 p5
6321 - Fraudulent Conveyances Part2 p6
6321 - Fraudulent Conveyances Part3 p1
6321 - Fraudulent Conveyances Part3 p2
6321 - Fraudulent Conveyances Part3 p3
6321 - Fraudulent Conveyances Part3 p4
6321 - Fraudulent Conveyances Part3 p5
6321 - Fraudulent Conveyances Part3 p6
6321 - Funds on Deposit p1
6321 - Funds on Deposit p2
6321 - Funds on Deposit p1
6321 - Homesteaded Property p1
6321 - Homesteaded Property p2
6321 - Homesteaded Property p3
6321 - Insurance p1
6321 - Insurance p2
6321 - Insurance p3
6321 - Insurance p4
6321 - Licenses 2 - p1
6321 - Licenses 2 - p2
6321 - Licenses 2 - p3
6321 - Legal Obligations
6321 - Partnerships p1
6321 - Partnerships p2
6321 - Partnership Property
6321 - Other State Created Exemptions
6321 - Property Rights of 3rd Parties p1
6321 - Property Rights of 3rd Parties p2
6321 - Property Rights of 3rd Parties p3
6321 - Prior Law p1
6321 - Prior Law p2
6321 - Property rights of a nondeclared spouse p1
6321 - Property rights of a nondeclared spouse p2
6321 - Property rights of a nondeclared spouse p3
6321 - Property rights of a nondeclared spouse p4
6321 - Property Seized During Arrest
6321 - Stolen Property
6321 - Rent
6321 - Stock Certificates
6321-Unperfected interests p1
6321-Unperfected interests p2
6321-Unperfected interests p3
6321-Unperfected interests p4
6321-Unperfected interests p5
6321-Tangible property in the taxpayer's possession
6321-Trusts for third parties p1
6321-Trusts for third parties p2
6321-Trusts p1
6321-Trusts p2
6321-Trusts p3
6321-Trusts p4
6321-Trusts p5
6321-Trusts p6
6321-Trusts p7
6321-Property transferred during divorce (2) p1
6321-Property transferred during divorce (2) p2
6321-Real property p1
6321-Real property p2
6321-Real property p3
6321-Real property p4
6321-Real property p5
6321-Real property p6
6321-Real property p7
6321-Real property p8
6321-Relinquishments and disclaimers
6332 - Annotations- Exclusiveness of Remedy
6332 - Annotations- Evidence of Debts
6332 - Annotations- Garnishment
6332 - Annotations- Levy and Demand
6332 - Annotations- Insurance Policy 1 p1
6332 - Annotations- Insurance Policy 1 p2
6332 - Annotations- Insurance Policy 1 p3
6332 - Annotations- Insurance Policy 2
6332 - Annotations- Interest and Penalties
6332 - Annotations- Leasehold Interest
Taxpayer's Property in Possession of Thrid Party p1
Taxpayer's Property in Possession of Thrid Party p2
Taxpayer's Property in Possession of Thrid Party p3
6322-Constitutionality
6322-Limitations p1
6322-Limitations p2
6322-Prior law
6322-Relation-back doctrine
6322-Release of liens
6322-State law
6322-Waiver
6322 - Nevada

 

Certificate of release of tax lien


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Instructions on How to Request a Certificate of Release of Federal Tax Lien


Section 6325(a) of the Internal Revenue Code directs us to release a Federal Tax Lien after a tax liability becomes fully paid or legally unenforceable. We also must release a lien when we accept a bond for payment of the tax.
If we haven’t released the lien within thirty days, you can ask for a Certificate of Release of Federal Tax Lien.
Requesting A Copy of the Certificate
If you have paid the tax you owed and have not received a copy of the Certificate of Release of Federal Tax Lien, you may write or call your local Lien Processing Unit. Sheet 2 provides a listing of the offices where you can obtain a copy of the certificate. Locate the state where you live to obtain the phone number or the appropriate address.
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.
Other Requests
Requests for certificates of release for any other reason should be mailed to IRS, Attn: Technical Services Group Manager. Use Publication 4235, Technical Services Group Addresses, to determine where to mail your request.
Send your written request with any required docu­ments to the appropriate address.

Your request must contain the following information:
1. The date of your request;2. The name and address of the taxpayer;3. One copy of each Notice of Federal Tax Lien you want released; and4. Why you want us to release the lien.If you’ve paid the tax, enclose a copy of either of the following:
1. An Internal Revenue receipt;2. A canceled check; or3. Any other acceptable proof.Please include a telephone number with the best time for us to call you should we need additional informa­tion.We may need to research your account to confirm you no longer have a liability. We will provide a release once we have done so.
If you have an immediate or urgent need for a Certificate of Release of Federal Tax Lien, visit or telephone your local IRS office. Be prepared to show proof of payment.
You can pay any unpaid tax with a certified check, cashier’s check, or postal or bank money order to receive the certificate of release.




IRS
Department of the Treasury Internal Revenue Service
Publication 1450 (Rev. 9-2004) Catalog Number 10665H


Case Processing Addresses
If the Taxpayer Resides in
Send Correspondence to: IRS, Attn: CSP
Telephone
Fax Number
Connecticut
135 High Street, Hartford, CT 06103
860-756-4451
860-756-4499
Maine, Massachusetts,
New Hampshire
Rhode Island
Vermont
135 New Sudbury
STOP 20825
Boston, MA 02203
617-316-2575
860-756-4451
617-316-2575
617-316-2600
860-756-4499
617-316-2600
Manhattan
110 West 44th Street, 3rd Floor, New York, NY 10036
212-719-8239
212-719-6486
Brooklyn
625 Fulton Street, 4th Floor, Brooklyn, NY 11201
718-488-2818
718-488-2768
Buffalo
111 Huron Street, 3rd Floor, Buffalo, NY 14202
716-961-5115
716-961-5347
Pennsylvania
Federal Towers, 1001 Liberty Avenue — Suite 1300
Pittsburgh, PA 15222
412-395-5265
412-395-5263
Springfield
Newark
P.O. Box 722, Springfield, NJ 07081
973-921-4292
973-921-4342
973-921-4363
973-921-4363
Delaware, Maryland
District of Columbia
31 Hopkins Plaza, Fallon Room 1120,
Baltimore, MD 21203
410-962-1871
410-962-9295
Virginia
400 North 8th Street, Room 898, Richmond, VA 23240
804-916-8040
804-916-8060
North Carolina
South Carolina
320 Federal Place, Room 335, Greensboro, NC 27401
336-378-2090
336-378-2391
Florida
400 West Bay Street, STOP
4900, Jacksonville, FL 32202
904-665-1102
904-665-1815
Ohio, Kentucky
550 Main Street, Room 3405, Cincinnati, OH 45202
513-263-3121
513-263-3135
Michigan
West Virginia
985 Michigan Avenue, 9th Floor, Detroit, MI 48226
313-234-1322
313-234-1225
Illinois
Indiana
230 So. Dearborn Street, Mail Stop 5015 CHI,
Chicago, IL 60604
312-566-2919
312-566-2826
Wisconsin
310 W. Wisconsin Ave., Mail Stop 5304 MIL,
Milwaukee, WI 53202
414-297-1792
414-297-1398
Alabama
Louisiana
Mississippi
600 So. Maestri Place, STOP 49,
New Orleans, LA 70130
504-558-3232
504-558-3185
Arkansas
Georgia
Tennessee
801 Broadway, MDP 35, Nashville, TN 37203
801 Broadway, MDP 148, Nashville, TN 37203
615-250-5220
615-250-5837
615-250-5391
615-250-6008
Missouri
Kansas
Iowa
1222 Spruce Street, Mail Stop 4700 STL,
St. Louis, MO 63103
314-612-4081
314-612-4304
Nebraska
Minnesota
North Dakota
South Dakota
316 No. Robert Street, Mail Stop 4045,
St. Paul, MN 55101
651-312-8080
651-312-7790
Austin
Houston
MS 5023AUS, 300 East 8th Street, Austin, TX 78701
512-499-5231
512-499-5323
Dallas
Fort Worth
North Texas Area
MS 5030DAL, 1100 Commerce Street,
Dallas, TX 75242
214-413-5272
214-413-5478
Oklahoma City
Tulsa
MS 4060 OKC, 55 No. Robinson Street,
Oklahoma, OK 73102
405-297-4605
405-297-4616
Montana, Utah,
Colorado, Wyoming
MS 5355 DEN, 600 17th Street, Denver, CO 80202
303-446-1447
303-446-1425
Arizona
New Mexico
Nevada
MS 5923 PHX, 210 East Earll Drive,
Phoenix, AZ 85012
602-207-8597
602-207-8517
Alaska, Hawaii,
Idaho, Oregon,
Washington
915 Second Ave., Mail Stop W246, Seattle, WA 98174
206-220-5596
206-220-5737
California (Central)
STOP 5520, 5104 No. Blythe Street, Suite 102,
Fresno, CA 93722
559-452-3262
559-271-3157
California (Southern)
24000 Avila Road, Mail Stop 5720,
Laguna Niguel, CA 92677
949-389-4225
949-389-5005
California (Northern)
STOP 5520, 5104 No. Blythe Street, Fresno, CA 93722
510-637-3505
510-637-2859
Los Angeles
300 No. Los Angeles Street, STOP 4002,
Los Angeles, CA 90012
213-576-4002
213-576-4001
Puerto Rico
Mercantil Plaza Building, 2 Ponce DeLeon Avenue,
Room 1014, San Juan, PR 00918
787-759-4576
787-759-4580

 

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