Form 4422 - Application For Certificate Discharging Property Subject To Estate Tax Lien Page 2
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1
2Instructions for Completing Form 4422,
Application for Certificate Discharging Property Subject to Estate Tax Lien
1. 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.
2. 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.
3. 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.
4. 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.
5. Provide the name, address, and telephone number of the closing attorney or representative of the
settlement company.
6. 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.
7. If the Form 706:
• has an assessed unpaid balance or,
• has been granted a payment deferral under specific provisions, such as IRC sections
6161 or 6166, or
• has received Letter 627, Estate Tax Closing Letter,
submit the completed Form 4422 and all supporting documents to:
Internal Revenue Service
Advisory Estate Tax Group
55 South Market St.
Mail Stop 5350
San Jose, CA 95113-2324
Attn: Group Manager
Requests for discharge of property described on lien Forms 668-H or 668-J will be processed by
the Advisory Estate Tax Lien Group.
8. If the Form 706:
• has not been filed or,
• is non-taxable or,
• the tax assessment has been paid in full, or
• has been filed and the tax assessment has been paid in full and Letter 627, Estate Tax
Closing Letter, has not been issued,
Submit the completed Form 4422 and all supporting documents to:
Internal Revenue Service
Attn: Estate & Gift Tax Exam Group Manager
Call 866-699-4083 (toll-free) to find out the appropriate Exam office to receive the completed Form
4422 and all supporting documents.
4422
Form
(Rev. 11-2013)
Catalog Number 41642G
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