Use this publication to determine which office to contact with questions about Notices of Federal Tax Lien and where to submit requests for lien-related

certificates, such as those listed below.

You can find answers to many of your lien questions on our website IRS.gov. There you can type a key word of your question in the search box and then

choose a resulting page matching your topic. For example:

• For general lien information, type “lien” and select the “Understanding a Federal Tax Lien” page (www.irs.gov/Businesses/ Small-Busi-

nesses-&-Self-Employed/Understanding-a-Federal-Tax-Lien).

• To get the total amount of your tax debt, type “account” and select the “Your Online Account” page (www.irs.gov/ payments/your-online-

account). Select “Sign in to your Online Account” to create or access your account.

If you cannot find an answer on our website or if you need specific case assistance, contact our offices as shown below.

Cincinnati, OH 45250-5595

Phone: 800-913-6050

Getting a lien release or lien payoff

subject to the lien

Publication 783, Instructions on how to apply for a

Certicate of Discharge of Property From Federal Tax Lien

property subject to the lien

Publication 784, How to Prepare an Application for a

Certicate of Subordination of Federal Tax Lien

Borrowing to purchase property

Clarifying who the lien is against or

what lien attaches

Withdrawing the notice of lien from

the public record

notice of lien is led (see page 2)

deceased taxpayer

IRS website: Deceased Person

Advisory ofce for state where the

notice of lien is led (see page 2)

Questions about Federal

IRS website: Deceased Person

Estate Tax Advisory Group

55 South Market St., MS 5350

San Jose, CA 95113

instructional videos at www.irsvideos.gov/Professional/IRSLiens.

**All notices of non-judicial sale must be sent to the Advisory Consolidated Receipts office, regardless of where the property is located or the notice of lien

is filed.

For the complete listing of Advisory ofces and their contact information, see page two.

Publication 4235 (Rev. 3-2024) Catalog Number 37262G Department of the Treasury Internal Revenue Service www.irs.gov

State #

Alabama 9

Colorado 5

Connecticut 19

Delaware 18

District of Columbia 22

Florida (North) Incl. Tallahassee, Jacksonville, Orlando, Tampa, St. Petersburg 6

Florida (South) Incl. Miami, Ft. Lauderdale, Sarasota, Port St. Lucie 7

Georgia 8

Hawaii 3

Idaho 5

Illinois 21

Maryland 22

Massachusetts 19

Michigan 10

Minnesota 11

Mississippi 9

Missouri 11

# Address Phone/Fax

1

Ph: 602-636-9358

Fx: 877-477-9225

4

Ph: 510-907-5173

Fx: 877-477-9228

5

Ph: 303-603-4570

Fx: 877-477-9236

6

Ph: 904-665-0832

Fx: 855-851-8234

7

Ph: 470-639-2495

Fx: 855-847-7741

9

Ph: 504-202-9630

Fx: 877-477-9213

10

Ph: 313-234-2398

Fx: 877-816-8631

11

Ph: 314-339-1604

290 Broadway, MS 05-A

New York, NY 10007

Ph: 212-436-1046

Fx: 877-477-8744

14

130 S Elmwood Ave, Ste 102

Buffalo, NY 14202

Ph: 518-242-5404

Fx: 855-687-2725

15

10715 David Taylor Dr., MB 25

Charlotte, NC 28262

Ph: 336-690-6095

Fx: 855-847-7742

16

550 Main St., Room 9010B

Ph: 513-975-6685