federal tax liens

Federal Tax LiensFederal Tax Liens


Taxpayer AuthorizationTaxpayer Authorization

Releases Releases

Payoff RequestPayoff Request


Certificate of DischargeCertificate of Discharge

Certificate of SubordinationCertificate of Subordination


Purchase Money Mortgages & Purchase Money Mortgages & Subordination Subordination

Certificate of NonattachmentCertificate of Nonattachment


Collection Advisory Group Collection Advisory Group Addresses Addresses

Taxpayer AuthorizationTaxpayer Authorization

– Any request for taxpayer information Any request for taxpayer information regarding liens must include form 8821 Tax regarding liens must include form 8821 Tax Information Authorization orInformation Authorization or

– Form 2848 Power of Attorney and Declaration Form 2848 Power of Attorney and Declaration of Representativeof Representative

Lien ReleasesLien Releases

Written request for release of lien must include the Written request for release of lien must include the following:following:

– Name, address and taxpayer identification Name, address and taxpayer identification numbernumber

– A copy of each notice of Federal tax lien for A copy of each notice of Federal tax lien for which a release is requestedwhich a release is requested

– Grounds upon which release is being sought Grounds upon which release is being sought as well as proofas well as proof

Payoff requestPayoff request

– Request must include taxpayers name and Request must include taxpayers name and identification numberidentification number

– Date pay-off should be calculated throughDate pay-off should be calculated through– Taxpayer authorization to release information Taxpayer authorization to release information

(form 8821 or 2848)(form 8821 or 2848)– Name, phone number and address where Name, phone number and address where

requestor may be contactedrequestor may be contacted

Certificate of DischargeCertificate of Discharge

– Prepare memo as per Publication 783 Prepare memo as per Publication 783 includeinclude

– Copies of Federal Tax LiensCopies of Federal Tax Liens– Title CommitmentTitle Commitment– Certified AppraisalCertified Appraisal– Preliminary Settlement Statement Preliminary Settlement Statement

Certificate of SubordinationCertificate of Subordination

– Prepare memo as per Publication 784 Prepare memo as per Publication 784 includeinclude

– Certified appraisalCertified appraisal– Copy of refinance or new loan agreementCopy of refinance or new loan agreement– Settlement chargesSettlement charges– Amount to be paid over to Government Amount to be paid over to Government

Purchase Money MortgagesPurchase Money MortgagesPublication 785Publication 785

– A loan made to purchase real property, the A loan made to purchase real property, the

lender may obtain a Purchase Money lender may obtain a Purchase Money Mortgage (PMM) Mortgage (PMM)

Purchase Money Security Purchase Money Security Interest Pub 785Interest Pub 785

– A loan made to purchase personal property A loan made to purchase personal property the lender may obtain a Purchase Money the lender may obtain a Purchase Money

Security Interest (PMSI)Security Interest (PMSI)

PMM & PMSI PMM & PMSI Pub 785Pub 785

– Revenue Ruling 68-57, which states that it is Revenue Ruling 68-57, which states that it is the position of the IRS that a PMM or a PMSI the position of the IRS that a PMM or a PMSI given in good faith to secure a loan for the given in good faith to secure a loan for the purchase of real property or goods, has purchase of real property or goods, has priority over an already recorded Notice of priority over an already recorded Notice of Federal Tax Lien.Federal Tax Lien.

Certificate of NonattachmentCertificate of Nonattachment

Prepare memo as per Publication 1024 includePrepare memo as per Publication 1024 include

Real Property provide a Copy of Deed.Real Property provide a Copy of Deed.

Copies of any documents that will prove identity of Copies of any documents that will prove identity of applicant (driver license, social security card) applicant (driver license, social security card)

Collection Advisory Group Collection Advisory Group AddressesAddresses

Publication 4235:Publication 4235:

– Provides a list of certificates related to a Provides a list of certificates related to a Notice of Federal Tax Lien andNotice of Federal Tax Lien and

– Provides the addresses for IRS Advisory Provides the addresses for IRS Advisory Group by locations serviced.Group by locations serviced.

Contact Information for South Contact Information for South TexasTexas

Call or write to:Call or write to:

Advisor Paula Wilkins Advisor Paula Wilkins

Telephone No. 210-841-2408Telephone No. 210-841-2408

federal tax liens

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