Insructions On How To Apply Certificate Of Non-Attachment Of Federal Tax Lien


How to Apply for a
Certificate of Non-Attachment of Federal Tax Lien
Under Internal Revenue Code section 6325(e), a
Your address at the time the notice of lien was filed
Certificate of Non-Attachment of Federal Tax Lien may
and other addresses where you have lived since the
be issued when any person is, or may be, injured by the
notice of lien was filed.
appearance that a Federal tax lien attaches their property.
8. Your social security number and that of your spouse,
A certificate of non-attachment is most commonly
if applicable. Also, the employer identification number
requested when a person with a similar name is confused
of any business you own.
for the taxpayer named on the Notice of Federal Tax
9. Any other information that might help in deciding
Lien; however, a certificate of non-attachment can be
whether a certificate of non-attachment should be
requested for other situations to clarify the attachment of
issued, such as any divorce decree, partnership
the lien to certain property.
agreement, or dissolution agreement that addresses
Generally, a certificate of non-attachment is not needed to
property ownership.
clarify whether the Federal tax lien attaches the property
10. A daytime telephone number where you may be
at the address shown on the notice of lien. The address
shown under “Residence” is the last known mailing
11. The name, address and telephone number of your
address of the taxpayer. The Federal tax lien attaching
attorney or other representative, if any.
that property should only be in question if the taxpayer
has or had an interest in that property.
12. Include the following declaration over your signature
and title:
There is no standard application form to request a
Certificate of Non-Attachment of Federal Tax Lien. A letter
“Under penalties of perjury, I declare that I
providing the information detailed in this publication will
have examined this application, including any
be considered as an application.
accompanying schedules, exhibits, affidavits,
and statements, and to the best of my knowledge
Please furnish the following information:
and belief, it is true, correct, and complete.”
1. Your name and address as the person applying
Additional information may be required before issuing
for the certificate of non-attachment under section
the certificate. If your request for a certificate of non-
6325(e) of the Internal Revenue Code.
attachment is denied, you will receive a letter advising
2. An explanation as to why the certificate of non-
you of the reason for the denial and your rights to appeal
attachment is needed.
the decision.
3. A description of the property for which you are
Submit your letter request, and accompanying
requesting the certificate of non-attachment. If real
attachments, to:
property is involved, provide a copy of the title or
deed showing the legal description of the property
Internal Revenue Service
and provide the complete address (street, city, state,
Attn: Advisory Group Manager
and ZIP code).
at the address of the IRS office corresponding to where
4. A copy of each Notice of Federal Tax Lien in
the Notice of Federal Tax Lien was filed. (See
question or the following information as it appears on
4235, Collection Advisory Group Addresses, to determine
each filed notice:
the appropriate office.)
• The name and address of the taxpayer against
whom the notice was filed;
Privacy Act Notice: Sections 6001, 6011, 6109, and
6323 of the Internal Revenue Code authorize us to collect
• The date and place the notice was filed; and
the information requested, including your social security
• The serial number shown on the notice of lien.
number(s). Providing your social security number(s) is
5. A statement of whether the taxpayer named on the
voluntary. We will use it to identify you and determine
notice of lien has, or had, an interest in the property
whether to issue the certificate of non-attachment.
for which you are requesting the certificate of non-
6. Your relationship, if any, to the taxpayer against
whom the notice was filed.
Publication 1024 (Rev. 4-2016) Catalog Number 46878I Department of the Treasury Internal Revenue Service


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Parent category: Financial