CLTA News Express
An Express Article from the California Land Title Association
Standardized Procedures for Balance Due Requests and Release of the Notice of Federal Tax Lien
Bulletin 05/06-136 - May 8, 2006
The Internal Revenue Service is required by law to timely release fully paid and unenforceable liens. Compliance with this requirement has figured prominently in the Service’s transition to centralized lien filing.
The IRS has established standardized procedures to expedite requests for lien discharge, release and subordination nationwide. If the taxpayer paid the tax, interest and penalties and did not receive a copy of the Certificate of Release of Federal Tax Lien, the taxpayer or authorized representative may call the Centralized Lien Processing Unit at the toll free number 1-800-913-6050.
The Cincinnati IRS Campus centralized lien unit assists taxpayer representatives, lenders, and escrow or title companies requesting a balance due or payoff statement for a Notice of Federal Tax Lien.
Third parties must submit this request in writing using a properly completed Form 2848, Power of Attorney and Declaration of Representative (PDF) or Form 8821, Tax Information Authorization, (PDF) signed by the taxpayer. Without a Form 2848 or 8821, the IRS cannot disclose taxpayer information to third parties.
Fax request to number listed in Publication 1450, Instructions on How to Request a Certificate of Release of Federal Tax Lien (PDF)
Mail request to:
Internal Revenue Service, CCP – Lien Unit
P.O. Box 145595, Stop 8420G
Cincinnati, OH 45250-5595
When requesting a balance due for tax liabilities identified on a federal tax lien please provide the following:
- Name of Taxpayer
- Social Security Number and or Employer Identification Number
- The date for the requested computation to be computed through
- Identify yourself and include your telephone number and address
Two copies of all payoff letters will be mailed. Payoff letters cannot be faxed. One copy of the payoff letter must be returned with the payment to ensure proper application and timely release of the lien.
Payoff computations may take up to 14 calendar days to process. Your successfully completed fax transmission or mailing certification, serves as your acknowledgement.
Publications and forms can be downloaded from IRS.gov or by calling 1-800-TAX-FORM (1-800-829-3676).
