Instructions On How To Apply For A Certificate Of Discharge Of Property From Federal Tax Lien printable pdf download

Instructions on how to apply for a

Certificate of Discharge of Property From Federal Tax Lien

There is no standard form available for an

application for a Certificate of Discharge of

5. List or attach a copy of the liens, mortgages, or

Property from a Federal tax lien. Prepare your

other encumbrances against the property, which

request in the form of a typed letter and submit

you believe have priority over the Federal tax

it with all accompanying documents to:

lien. For each encumbrance show:

a. The name and address of the lien holder

IRS, Attn: Technical Services Group Manager

b. A description of the encumbrance

c. The date of the agreement to the encum-

(Address to the IRS office that filed the lien. Use

brance

Publication 4235, Technical Services Group Addresses ,

to determine where to mail your request).

d. The date and place of the recording (if any)

e. The original principal amount and the interest

Information Required on Application

rate

Give date of the application.

f. The amount due as of the date of the applica-

tion, if known (show costs and accrued

Give the name and address of the person apply-

interest separately)

ing under section 6325(b) of the Internal Revenue

g. Your family relationship, if any, to the taxpayer

Code, for a certificate of discharge. See the “Addi-

and to the holders of any other encum-

tional Information” section of this publication for

brances against the property

applicable Internal Revenue Code sections.

6. Instead of a through f above, you may

Give the name and address of the taxpayer, and

substitute a preliminary title report listing the

describe the property as follows:

required information.

1. Give a detailed description, including the location

7. Itemize all proposed or actual costs, commis-

of the property for which you are requesting the

sions and expenses of any transfer or sale

certificate of discharge. If real property is

associated with the property, or submit an esti-

involved, submit a legible copy of the title or

mated closing statement, also known as a

deed to the property, and the complete address

preliminary Form HUD-1.

(street, city, state and ZIP code). If the certificate

is requested under section 6325(b)(1), also give

8. Furnish information to establish the value of the

a description of all the taxpayer’s remaining

property. If the certificate is requested under

property subject to the lien.

section 6325(b)(1), furnish an estimate of the fair

market value of the property that will remain

2. Show how and when the taxpayer has been or

subject to the lien. In addition,

will be divested of all rights, title and interest in

and to the property for which a certificate of

a. If private sale – Submit written appraisals by

discharge is requested.

two impartial persons qualified to appraise the

property, with a brief statement of each

3. Attach a copy of each notice of Federal tax

appraiser’s qualification.

lien, or furnish the following information as it

b. If public sale (auction) already held – Give

appears on each filed Notice of Federal Tax Lien:

the date and place the sale was held, and the

a. The location of the Internal Revenue Office

amount for which the property was sold.

that filed the lien

c. If public sale (auction) to be held – Give the

b. The name and address of the taxpayer

proposed date and place of the sale, and

against whom the notice was filed

include a statement that the United States will

be paid in the proper priority from the pro-

c. The serial number shown on the lien

ceeds of the sale.

d. The taxpayer social security number or

employer identification number shown on the

lien

e. The date and place the notice was filed

Department of the Treasury

Publication 783 (Rev. 3-2005)

4. Instead of the above, you may substitute a

Internal Revenue Service

Catalog Number 46755I

preliminary title report listing the required infor-

mation.

Instructions On How To Apply For A Certificate Of Discharge Of Property From Federal Tax Lien

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