Form 14135 - Application For Certificate Of Discharge Of Property From Federal Tax Lien Page 2
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6. Monetary Information
Proposed sales price
Expected proceeds to be paid to the United States in exchange for
the certificate of discharge
(Enter NA if no proceeds are anticipated)
7. Basis for Discharge: Check the box below that best addresses what you would like the United States to consider in
your application for discharge.
(Publication 783 has additional descriptions of the Internal Revenue Code sections listed below.)
6325(b)(1)
Value of property remaining attached by the lien(s) is at least double the liability of the federal tax
lien(s) plus other encumbrances senior to the lien(s)
6325(b)(2)(A) The United States receives an amount not less than the value of the United States' interest.
(Note: If you are applying under 6325(b)(2)(A) and are the property owner but not the taxpayer, see also
section 16.)
6325(b)(2)(B) Interest of the United States in the property to be discharged has no value.
6325(b)(3)
Proceeds from property sale held in escrow subject to the liens and claims of the United States.
6325(b)(4)
Deposit made or bond furnished in an amount equal to the value of the United States' interest.
(Note: This selection provides a remedy under 7426(a)(4) for return of deposit but is exclusively for a property
owner not named as the taxpayer on the lien)
8. Description of property
(for example, 3 bedroom rental house; 2002 Cessna twin engine airplane, serial number
AT919000000000X00; etc.):
Address of real property
:
(If this is personal property, list the address where the property is located)
Address
(Number, Street, P.O. Box)
City
State
ZIP Code
FOR REAL ESTATE: a legible copy of the deed or title showing
Attached
NA
the legal description is required
FOR Discharge Requests under Section 6325(b)(1):
copy of deed(s) or title(s) for property remaining subject to the
Attached
NA
Federal Tax Lien is required
9. Appraisal and Valuations
REQUIRED APPRAISAL
Attached
Professional appraisal completed by a disinterested third party
PLUS ONE OF THE FOLLOWING ADDITIONAL VALUATIONS:
County valuation of property
Attached
(real property)
Informal valuation of property by disinterested third party
Attached
Attached
Proposed selling price (for property being sold at auction)
Attached
Other:
AND for applications under Section 6325(b)(1), valuation information (of the type described above in this section) must also be
provided for property remaining subject to the lien.
Catalog Number 54727S
14135
Form
(Rev. 06-2010)
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