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Instructions for Completing Form 4422,

Application for Certificate Discharging Property Subject to Estate Tax Lien

1. Submit your application at least 45 days before the transaction date that the certificate of

discharge is needed. Doing so will allow sufficient time for review, determination, notification and

the furnishing of any applicable documents by the transaction date. If you have any questions,

contact the Advisory Estate Tax Lien Group at (408) 283-2062, this is not a toll free number.

2. Attach a statement giving your reasons for applying for this certificate.

NOTE: If we have issued any other discharges on this estate, please include the dates and the

amounts.

3. Attach a description of the property for which you want a certificate of discharge. Show the value of

the property and the basis of the valuation. If the property consists of real estate, attach a separate

legal description and a preliminary title report for each parcel.

4. Attach any of the following documents that apply:

• Short form of letters testamentary,

• Copy of will,

• Copy of sale contract and closing statement (or proposed closing statement),

• Copy of the Form 706, and

• A copy of the inventory and appraisement reflecting all assets of the estate.

5. Submit a Form 8821, Tax Information Authorization. Completing this form gives the Internal

Revenue Service the authority to contact individuals or companies, if necessary, when determining

if the discharge is appropriate.

6. Provide the name, address, and telephone number of the closing attorney or representative of the

settlement company.

7. The Internal Revenue Service may request that you furnish additional information and will have

your application investigated to determine whether to issue the certificate. You will be informed of

the outcome.

8. Submit the completed Form 4422 and all supporting documents to:

Internal Revenue Service

Advisory Estate Tax Lien Group

55 South Market St.

Mail Stop 5350

San Jose, CA 95113-2324

Attn: Group Manager

9. Requests for discharge of property described on lien Forms 668-H or 668-J will also be processed

by the Advisory Estate Tax Lien Group, requests may be sent to the above address.

Paperwork Reduction Act

You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB

control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the

administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by section 6103.

The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Preparing and sending

the form to the IRS should involve 30 minutes. The estimated burden for individual taxpayers filing this form is approved under OMB control number

1545-0328 . If you have comments concerning the accuracy of the time estimate or suggestions for making this form simpler, we would be happy to hear

from you. You can send your comments to Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526,

Washington, DC 20224. Do not send Form 4422 to this address.

4422

Form

(Rev. 3-2017)

Catalog Number 41642G

Instructions For Completing Form 4422 - Application For Certificate Discharging Property Subject To Estate Tax Lien Page 2

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