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Lien Notice

This Notice of Federal Tax Lien gives public notice that the government has a lien on all your property (such as your house or car), all your rights to property (such as money owed to you) and to property you acquire after this lien is filed.

Your Administrative Appeal Rights

If you believe the IRS filed this Notice of Federal Tax Lien in error, you may appeal if any of the following conditions apply:
You had paid all tax, penalty and interest before the lien was filed;

IRS assessed tax after the date you filed a petition for bankruptcy; IRS mailed your notice of deficiency to the wrong address; You have already filed a timely petition with the Tax Court; The statute of limitations for collection ended before IRS filed the notice of lien.

Your appeal request must be in writing and contain the following:

Your name, current address and SSN/EIN;
Copy of this notice of lien, if available;
The specific reason(s) why you think the IRS is in error;
Proof that you paid the amount due (such as cancelled check);
Proof that you filed a bankruptcy petition before this lien was filed.

Send your written request to the IRS, Attention:

Technical Services Group Manager, in the office where this notice of lien was filed.

When This Lien Can Be Released

The IRS will issue a Certificate of Release of Federal Tax Lien within 30 days after:

You pay the tax due, including penalties, interest, and any other additions under law, or IRS adjusts the amount due, or; the end of the time period during which we can collect the tax (usually 10 years).

Publication 1450, Request for Release of Federal Tax Lien, availc.ble at IRS offices, describes this process.

When a Lien against Property can be Removed The IRS may remove the lien from a specific piece of property if any of the following conditions apply:

You have other property subject to this lien that is worth at least two times the total of the tax you owe, including penalties and interest, plus the amount of any other debts you owe on the property (such as a mortgage);

You give up ownership in the property and IRS receives the value of the government’s interest in the property;

IRS decides the government’s interest in the property has no value when you give up ownership;

The property in question is being sold; there is a dispute about who is entitled to the sale proceeds; and the proceeds are placed in escrow while the dispute is being resolved.

Publication 783, Instructions on How to Apply for a Certificate of Discharge of Property from a Federal Tax Lien, available at IRS offices, describes this process.

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