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

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

reached.

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

Publication

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-

attachment.

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

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

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