Department of the Treasury
INTERNAL REVENUE SERVICE
Guidelines for Processing
Notice of Federal Tax Lien Documents
CONTENTS
IRS Contact Information .......................................................................................... 2
Centralized Lien Operation ..................................................................................... 2
The Federal Tax Lien Process ................................................................................ 3
Procedures for a Tax Lien Release and Request for Balance Due ........................ 7
Information for Recording Lien Documents ............................................................. 9
Social Security Number Redaction for Lien Documents........................................ 12
Payment Process for Recording Lien Documents ................................................ 13
Appendix A, Recording Office Notification to IRS ................................................. 15
Appendix B, Certificates Related to Notices of Federal Tax Lien ......................... 16
Appendix C, Researching Taxpayer Index ............................................................ 17
Appendix D, Additional Resources ....................................................................... 19
This document is intended to provide information about the centralized IRS lien processes and to ensure
that federal tax lien documents are timely filed, properly recorded, and their filing fees promptly paid. Any
names used for examples or illustrations in this publication are fictional and do not represent any real
persons or entities.
Updates have been made throughout this document. Notable changes since the last revision include:
Pg 3 Refiling a Notice of Federal Tax Lien
Pg 5 Withdrawal of Notice of Federal Tax Lien after Release
Pg 6 Notice of Federal Estate Tax Lien
Pg 10 “Lost” Notices of Federal Tax Lien
Pg 10 Archiving/Purging Federal Tax Lien Documents
Pg 14 Treasury Offset Program
Pg 17 Researching Taxpayer Index
This document is current through the publication date. Changes that may occur after the publication date
will be communicated to the impacted recording office(s) and will be included in the next revision of this
document. The most current revision of this document can be found at www.irs.gov.
Note: This document is NOT for recordation.
Internal Revenue Service, Department of the Treasury www.irs.gov Publication 1468 (01-2014), Catalog Number 26468Q
Guidelines for Processing Notice of Federal Tax Lien Documents
IRS CENTRALIZED LIEN OPERATION CONTACT INFORMATION
Please
contact the Centralized Lien Operation with any questions or concerns regarding lien documents
using the following information:
Mailing address:
Internal Revenue Service
Centralized Lien Operation
P.O. Box 145595
Stop 8420G
Cincinnati, OH 45250-5595
Toll free phone number for taxpayers: 1-800-913-6050
Toll free phone number for recording offices: 1-800-913-4170
CENTRALIZED LIEN OPERATION
The Centralized Lien Processing Operation at the Cincinnati IRS Campus is part of the Small
Business/Self-Employed (SB/SE) Campus Compliance Services Operations (CCSO) Division.
Employees in this department send out Notices of Federal Tax Lien to recording offices for filing. They
also process requests for all notices of lien and releases. Employees handle telephone inquiries and
correspondence from taxpayers, their representatives and recording offices. They also assist IRS field
personnel with processing certain lien documents related to the Notice of Federal Tax Lien such as
amendments, withdrawals, refiles, and revocations.
The Centralized Lien Operation staff is authorized by the IRS to contact recording offices for the purpose
of resolving problems concerning the filing of Notices of Federal Tax Lien, Notices of Federal Estate Tax
Lien, and related documents. They are authorized access to all federal tax information contained in, and
related to, such notices of lien and related documents. Recording offices may disclose information
contained in such notices of lien and documents, to the extent necessary to resolve any problems, with
and only with those employees.
2
Guidelines for Processing Notice of Federal Tax Lien Documents
THE FEDERAL TAX LIEN PROCESS
Defini
tion of a Federal Tax Lien
The federal tax lien gives the IRS a legal claim to all of the taxpayer’s property for the amount of the tax
liability. The federal tax lien arises when the tax liability has been assessed, a demand is made for its
payment, and the taxpayer does not pay it.
Filing a Notice of Federal Tax Lien
A Notice of Federal Tax Lien is a document filed with the local recording office that identifies tax liabilities
owed by the taxpayer. Each notice of lien document can reflect up to 15 different tax liabilities that have
been assessed.
Filing the Notice of Federal Tax Lien (or “notice of lien”) is necessary to establish priority rights against
certain other creditors. If the taxpayer owes money to other creditors, they may also hold liens or secured
rights against a taxpayer’s assets.
By filing the Notice of Federal Tax Lien, other creditors are put on notice that the United States
government has a claim against all property, and any rights to property, of the taxpayer. This includes
property owned at the time the notice of lien is filed or acquired thereafter. This notice is used by courts to
establish priority in many situations, including bankruptcy proceedings or sales of real estate.
It is critical that local recording offices ensure that Notices of Federal Tax Liens are promptly filed and
properly recorded. Failure to file and properly record the notice of lien in the local recording office may
negatively impact the United States, persons with an interest in the taxpayer’s property, creditors that rely
on the public record, and the taxpayer in general. Proper handling of the notice of lien is extremely
important.
Refiling a Notice of Federal Tax Lien
Generally the IRS can pursue collection of a tax liability up to 10 years from the date it was assessed. A
Notice of Federal Tax Lien may be filed any time within that 10-year period. There are certain events that
may extend the time period for collection beyond 10 years. To continue its effectiveness, the notice of
lien may be refiled with a Notice of Federal Tax Lien Refile. Timely refiling ensures the IRS retains its
priority in relation to the taxpayer’s property.
The notice of lien contains a column titled “Last Day for Refiling” that shows when a refile must be filed for
each liability listed. This date, which is established by law, is 10 years from the date the liability was
assessed plus 30 days. Subsequent refile deadlines, if applicable, are 10 years after the expiration of the
previous refile period.
There may be instances of notices of lien being filed with showing “n/a” as the “Last Day for Refiling.”
Although not specifically stated, the time period for refiling that notice of lien is the same as any other
notice of lien.
Releasing a Lien
The IRS issues a Certificate of Release of the Federal Tax Lien no later than 30 days after:
• the taxpayer satisfies the tax liability (including tax, penalty, interest, and other additions) or the
liability becomes legally unenforceable; or
• the IRS accepts a bond guaranteeing payment of the debt.
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Guidelines for Processing Notice of Federal Tax Lien Documents
After a Notice of Federal Tax Lien is filed, the IRS cannot issue a Certificate of Release of Federal Tax
Lien until a condition for release, as noted above, is met. The taxpayer must also pay all fees that a
recording office charges to file and release the lien.
Self-Releasing Liens
A federal tax lien usually releases automatically 10 years after a tax is assessed if the statutory period for
collection has not been extended and the IRS does not extend the effect of the Notice of Federal Tax Lien
by refiling it. When a lien is self-released, the Notice of Federal Tax Lien itself is the release document.
The lien is self-released if:
• the date for refiling has passed, and
• the IRS has not refiled the Notice of Federal Tax Lien.
Taxpayers should check the column titled “Last Day for Refiling” on the Notice of Federal Tax Lien to
determine if the lien is self-released. The IRS recommends that recording offices provide the requestor
with a copy of the Notice of Federal Tax Lien and identify the self-releasing language, which is directly
under the name and address on the lien document.
Note that since a notice of lien may include multiple liabilities, each will have its own self-release point.
The notice of lien will not be considered fully released until all the liabilities shown have been satisfied or
self-released.
Partial Releases
Many Notices of Federal Tax Lien are filed showing more than one taxpayer. These are situations where
the tax liability is owed by more than one person. Occasionally, one of the persons shown on the notice
of lien resolves all or part of their liability, but the other person(s) shown on the notice of lien still owes the
liability. In these situations, a Certificate of Release of Federal Tax Lien annotated “Partial” may be
issued.
The Partial release document removes only the person identified from the effects of the lien and only with
respect to the liability(s) specified. The lien remains in full effect against the other person(s) shown on the
notice of lien.
Similar to the above instance, many Notices of Federal Tax Lien show more than one tax liability because
the taxpayer owes multiple liabilities. Occasionally, some, but not all, of the liabilities shown on the notice
of lien are satisfied, but the remainder of the liabilities are still owed. Although the IRS normally waits for
all the liabilities on the notice of lien to be satisfied before releasing the lien, there are circumstances
where a Certificate of Release of Federal Tax Lien annotated “Partial” may be issued only for the
liabilities satisfied. Such a Partial release document only removes the effects of the lien relative to the tax
liabilities specified. The lien otherwise remains in full effect.
Care should be taken in recording a Partial release document so it is not confused with a full release of
the lien.
Revocation of Release of Notice of Federal Tax Lien
If the IRS erroneously issues a Certificate of Release of Federal Tax Lien, issues a release in connection
with a collateral agreement associated with an offer-in-compromise that has been breached, or does not
timely refile the notice of lien thus allowing it to inadvertently self-release, the IRS may revoke the
release.
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Guidelines for Processing Notice of Federal Tax Lien Documents
A Revocation of Certificate of Release of Federal Tax Lien is filed
with the recording office as part of the
process to reinstate the federal tax lien. Usually a new Notice of Federal Tax Lien is then filed to again to
put the public on notice of the IRS’ claim on the taxpayer’s property.
When a lien release is revoked, the federal tax lien becomes effective as of the date it is reinstated, not
the date when the lien originally arose. Similarly, the Notice of Federal Tax Lien is effective as of the date
when the new notice of lien is filed, not the original filing date.
In some situations, a Notice of Federal Tax Lien may be filed for the same tax liabilities in multiple
recording offices. For example, the taxpayer owns real property in multiple jurisdictions. If the lien is
erroneously released in one location, it effectively extinguishes the lien in all locations. In these situations,
the IRS must file a Revocation of Certificate of Release of Federal Tax Lien in all the locations where a
similar Notice of Federal Tax Lien was filed. Therefore, on occasion a recording office may receive a
Revocation of Certificate of Release of Federal Tax Lien even though its records do not show the lien as
released. When this occurs, the Revocation document must still be processed.
Withdrawal of Notice of Federal Tax Lien
The IRS may withdraw a filed Notice of Federal Tax Lien if certain provisions found in the Internal
Revenue Code are established
The IRS files the Withdrawal of Filed Notice of Federal Tax Lien with the applicable recording office,
provides a copy of the withdrawal certificate to the taxpayer, and, if the taxpayer sends a written request,
sends a copy to any credit reporting agency, financial institution, or other creditor the taxpayer indicates.
Taxpayers may apply for a withdrawal using IRS Form 12277, Application for Withdrawal of Filed Form
668(Y), Notice of Federal Tax Lien.
Withdrawal of Notice of Federal Tax Lien After Release
The IRS may withdraw a Notice of Federal Tax Lien after it has been released if the:
• Notice was filed prematurely or not according to IRS procedures; or
• Withdrawal would be in the best interest of the taxpayer and the government.
The IRS processes the withdrawal after release in the same manner that it does other withdrawals.
Certificate of Discharge of Property from the Federal Tax Lien
The federal tax lien attaches to all the property of the taxpayer. At times it may be appropriate to remove
(or discharge) a specific piece of the property from the effects of the federal tax lien. Most often this
occurs when the taxpayer is transferring ownership of property subject to a Federal tax lien to a third
party purchaser and the interests of the United States are provided for in the transaction.
When certain conditions are met, the IRS can issue a Certificate of Discharge of Property from the
Federal Tax Lien. Each certificate of discharge specifies the property that is being removed from the
effects of the federal tax lien.
It is important to note that a certificate of discharge does not affect the life of the Notice of Federal Tax
Lien. It does not extinguish the tax liability, it does not remove the federal tax lien from other affected
property, nor does it preclude the IRS from determining additional tax or penalties. A certificate of
discharge only removes the specifically described property from the effects of the lien.
5
Guidelines for Processing Notice of Federal Tax Lien Documents
The taxpayer may apply for a certificate of discharge followin
g the instructions in IRS Publication 783,
Instructions on How to Apply for a Certificate of Discharge of Property from the Federal Tax Lien. In
certain circumstances, a third party may also request a certificate of discharge.
Certificate of Subordination of Federal Tax Lien
Creditors may refuse to extend credit to the taxpayer unless they are assured their encumbrance will
have priority over the federal tax lien. For example, a taxpayer is trying to obtain a second mortgage but
there is a notice of lien against the taxpayer that would give the IRS a priority over the mortgage.
Subordination is the process where a federal tax lien becomes secondary to another encumbrance with
regard to specific property.
When certain conditions are met, the IRS can issue a Certificate of Subordination from the Federal Tax
Lien. Each certificate of subordination specifies the encumbrance that is being given priority over the
federal tax lien and the property on which the IRS is subordinating its interest.
Taxpayers may apply for a subordination following the instructions in IRS Publication 784, How to
Prepare Application for Certificate of Subordination of Federal Tax Lien.
Certificate of Nonattachment of Federal Tax Lien
If a third party believes a Notice of Federal Tax Lien incorrectly appears to have been filed against them,
the third party can request a Certificate of Nonattachment of Federal Tax Lien. This typically occurs when
the name of the third party is similar or identical to the name of the taxpayer shown on the Notice of
Federal Tax Lien.
The certificate of nonattachment specifies the Notice of Federal Tax Lien involved, the impacted third
party, and normally the property believed to be attached by the federal tax lien. If it is later determined
that the federal tax lien did attach the property described, the certificate of nonattachment may be
revoked in the same manner that a certificate of release is revoked.
Third parties may apply for a nonattachment following the instructions in IRS Publication 1024, How to
Prepare an Application for Certificate of Nonattachment of Federal Tax Lien.
Notice of Federal Tax Lien against a Nominee or Alter Ego
Occasionally, the IRS finds that property of the taxpayer is being held in the name of a third party. When
the circumstances support the finding, the IRS may determine that a Notice of Federal Tax Lien should be
filed to encumber the property.
A Nominee Notice of Federal Tax Lien is filed using the standard notice of lien form but is annotated to
indicate the situation. The name line of the form reflects the third party’s name and identifies them as a
nominee of the taxpayer. Also, the specific property being attached by the lien is normally identified in the
body of the form or on an attachment.
An Alter Ego Notice of Federal Tax Lien is likewise filed using the standard form. The name line reflects
the third party’s name and identifies them as an alter ego of the taxpayer. Alter ego notices of lien are not
property specific so there is no identification of the property involved.
Notice of Federal Estate Tax Lien
A federal estate tax lien arises when an individual dies. It gives the IRS a claim on the assets that are
part of the decedent’s gross estate that are required to be reported on the Estate Tax Return. Like the
federal tax lien described above, the federal estate tax lien is a statutory lien that does not need to be
filed to be effective.
6
Guidelines for Processing Notice of Federal Tax Lien Documents
The Notic
e
of Federal Estate Tax Lien is filed to protect the interests of the United States. Although
generally filed in the same manner, this lien document differs significantly from the more common Notice
of Federal Tax Lien.
The Notice of Federal Estate Tax Lien is a property specific lien and describes the property it attaches.
There is no designated time limit for the Notice of Federal Estate Tax Lien, so it does not expire after a
certain period of time. It often remains valid for more than 10 years from when it is filed. Also, the Notice
of Federal Estate Tax Lien does not contain self-releasing language and it does not need to be refiled to
remain valid. A Notice of Federal Estate Tax Lien is valid until a certificate of release is filed.
Certificate of Discharge for Estate Tax Liens
When an estate is transferring ownership of property subject to the recorded or unrecorded statutory
estate tax lien, it may apply for a certificate of discharge. Provided certain conditions are met, the estate
may receive a Certificate Discharging Property Subject to Estate Tax Lien. In circumstances where the
estate tax lien is unrecorded, the recording office may file this type of discharge as a stand alone
document.
Persons applying for a certificate of discharge in estate tax lien situations can follow the instructions on
Form 4422, Application for Certificate Discharging Property Subject to Estate Tax Lien.
Other Lien Documents
The IRS may issue other lien documents to address specific situations. See Appendix B for a list of lien
documents authorized by the IRS.
Documents such as Certificates of Release of Federal Tax Lien and Withdrawal of Filed Notice of Federal
Tax Lien are normally filed by the IRS. In certain cases, the IRS may provide originals of these
documents to a taxpayer or third party representative for filing. Other documents such as Certificates of
Discharge of Property from the Federal Tax Lien and Certificates of Subordination of Federal Tax Lien
are normally filed by the taxpayer or third party with an interest in the situation.
If there are any concerns regarding the legitimacy of a lien document presented for filing, please contact
the Centralized Lien Operation for verification of the document.
7
Guidelines for Processing Notice of Federal Tax Lien Documents
PROCEDURES FOR A FEDERAL TAX LIEN RELEASE AND REQUEST FOR BALANCE DUE
The amo
unt on the Notice of Federal Tax Lien is the assessed amount at the time of filing the document.
This amount will remain a matter of public record until the notice of lien is satisfied. An updated lien payoff
or balance due amount may be requested from the Centralized Lien Operation.
The IRS will issue a payoff letter to taxpayers or to third parties such as taxpayer representatives,
lenders, and escrow or title companies, requesting a balance due or payoff statement with the current
amount that must be paid before the IRS releases the lien.
Third parties must submit their request in writing accompanied by a properly completed Form 8821, Tax
Information Authorization, signed by the taxpayer. Without a Form 8821, the IRS cannot disclose
taxpayer information to third parties. The Form 8821 must address each tax period on the notice of lien
and be received by the IRS within 60 days after the taxpayer signs and dates it. When it is timely
received, a properly completed Form 8821 remains valid until it is revoked by the taxpayer.
Payoff requests can be made by:
• Phone: 1-800-913-6050
• Fax: 1-859-669-3805
• Mail: Internal Revenue Service
Centralized Lien Operation
P. O. Box 45595
Stop 8420G
Cincinnati, OH 45250-5595
Payoff computations may take up to 14 calendar days to process. The successfully completed fax
transmission, or mailing certification, serves as the acknowledgement of the request.
All requests are worked in the order in which they are received. Requestors should allow 14 days before
following up on requests.
Two copies of all payoff letters are mailed to the requester. One copy of the payoff letter must be returned
with the payment to ensure proper application and timely release of the lien. To ensure expedited
processing the payment must be sent to the address identified on the payoff letter.
Payments should be made payable to the United States Treasury.
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Guidelines for Processing Notice of Federal Tax Lien Documents
INFORMATION FOR RECORDING LIEN DOCUMENTS
The Ce
ntralized Lien Operation toll free phone number for recording offices is 1-800-913-4170.
This telephone number is reserved for recording offices only
.
Recording offices should record all federal tax lien documents promptly.
Taxpayers, the United States, and other creditors may be harmed when recording offices do not record
lien documents in a timely manner.
Recording offices sometimes return documents unrecorded or set them aside, which can negatively
impact the IRS and others with an interest in the taxpayer’s property. Recording offices should contact the
Centralized Lien Operation at the phone number above to resolve recording issues. Lien documents
should not be returned to the IRS unrecorded.
Form and Content
Internal Revenue Code 6323(f) states in part: “The form and content of the [tax lien document] shall be
prescribed by the Secretary. Such notice shall be valid notwithstanding any other provision of law
regarding the form or content of a notice of lien.”
Therefore, federal law requires that recording officials must accept lien documents as presented and
record them in a timely manner, even if they are not in a locally prescribed format or do not conform to
local regulations.
Requiring changes to margins, paper size, blank spaces, label insertions, redactions of social security
numbers, etc., made by state or local regulation are contrary to this provision.
Cover Sheet
IRC 6323(f) governs the form and content of federal tax lien documents. Recording officials cannot refuse
to record federal tax lien documents because of local requirements such as cover sheets, document
margins, or additional space for recording data.
State and local regulations cannot override this provision, and recording officials cannot refuse to record
documents without cover sheets.
Original or Facsimile Signature
Neither the Internal Revenue Code nor the Treasury Regulations require affixing original or facsimile
signatures to federal tax lien documents. State and local law requirements for signatures do not apply.
The IRS under provisions of IRC 6323(f) has the authority to make signatory determinations. Recording
offices must ensure lien documents are recorded with or without original signatures.
Taxpayer Name Issues
A Notice of Federal Tax Lien is valid if it contains the taxpayer's name as it appears in IRS records and a
reasonable inspection of the recording index would reveal the existence of the lien. The taxpayer's name
as it appears on the notice of lien need not match the name as it appears in the Secretary of State record.
For example, if the IRS files a Notice of Federal Tax Lien showing the taxpayer’s name as John Doe but
local records list the taxpayer’s name as Jonathan Doe, the notice of lien should be filed as presented.
The recording office should not make modifications to the notice of lien unless directed to by the IRS.
9
Guidelines for Processing Notice of Federal Tax Lien Documents
The manner in which the names on the Notice of Federal Tax Lien are shown in a recording office’s name
index is dete
rmined by the recording office. The IRS can only require that the names be indexed in such
a manner that the notice of lien may be readily found by a third party researching the taxpayer.
See Appendix C for examples of common name line situations on the Notice of Federal Tax Lien and how
third parties may research for them.
Second Copy of the Notice of Federal Tax Lien
The IRS generally provides recording officials with two copies of all Notice of Federal Tax Lien
documents. Copies are clearly designated as “Recording Office” and “IRS.” One copy—the “Recording
Office” copy—is for recordation, retention or disposal by the recording office. It is important that only one
recording occur per set of documents sent.
The second copy—the “IRS” copy—is returned with the appropriate recording data to the Centralized Lien
Operation. Please use the form Transmittal Sheet for Required IRS Action (See Appendix A of this
document) and mail to the address listed.
Recording offices that do not require a second copy for their records should contact the Centralized Lien
Operation at 1-800-913-4170 to request removal of the second copy.
“Lost” Notices of Federal Tax Lien
After a new Notice of Federal Tax Lien is filed, the IRS updates its Automated Lien System with the
recording data received from the recording office. If no recording data has been input within a certain
time period, the system alerts the Centralized Lien Operation of the potential “lost” lien.
An IRS employee researches each “lost” lien to determine if the recording office received and recorded
the notice of lien or if the recording information was not returned to, or not updated by, the IRS. Generally,
the IRS researches the matter using available electronic tools, but occasionally it is necessary to contact
the recording office and ask for assistance. If it is found that a recording office did not receive or record
the notice of lien, an adjustment may be needed to the recording fees previously paid or a replacement
Notice of Federal Tax Lien may be filed.
Illegible Unrecorded Documents
Recording offices are asked to promptly record all federal tax lien documents. If the documents
presented for filing are illegible, contact the Centralized Lien Operation at 1-800-913-4170 for assistance.
Releases with Insufficient Notice of Federal Tax Lien Recording Information
Certificates of Release of Federal Tax Lien are filed showing information cross-referencing the original
Notice of Federal Tax Lien. Occasionally, this cross-referencing information is insufficient for the
recording office to identify the original notice of lien. Prior to returning unrecorded certificates of release,
the recording office should contact the Centralized Lien Operation to try to resolve the issue.
If it cannot be immediately resolved, return the certificate of release using Appendix A for missing or
incorrect liber/book and page number of the Notice of Federal Tax Lien.
Archiving/Purging Electronic Databases of Released or Expired Documents
Lien documents filed by the IRS must be part of the public record for at least the period they are active.
After a lien document has been released or otherwise expires, the retention of the document in the public
record becomes subject to the archive/purge schedule of the individual recording office.
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Guidelines for Processing Notice of Federal Tax Lien Documents
Generally, a Notice of Federal Tax Lien is active for ten years and thirty days from the date the tax liability
is assessed. (See “Self-Releasing Liens” section on page 4 of this publication.) If the notice of lien is
refiled, it may remain active up to an additional 10 years. Any lien documents filed in association with that
notice of lien (for example, certificate of discharge, certificate of subordination, Amended Notice of
Federal Tax Lien, etc.), remain active for the life of the notice of lien.
A Notice of Federal Estate Tax Lien does not have the same expiration process nor does it require a
refiling to extend its life. The Notice of Federal Estate Tax Lien remains active until a certificate of release
is filed for it. A Notice of Federal Estate Tax Lien should not be removed from the public record unless
and until a certificate of release is filed.
Filing Lien Documents after Archiving/Purging
Occasionally the IRS may file a lien document that relates to a Notice of Federal Tax Lien that has
already been archived or purged. The IRS cannot mandate how the document is recorded; only that it is
recorded. Whether the recording office cross-references the document to the archive record, reactivates
the archive record, or just files it as a stand alone document is to the discretion of the recording office.
Electronic Lien Filing System
The electronic lien filing (ELF) process enables the IRS and the local recording office to electronically
process the Notice of Federal Tax Lien and lien release data in a more cost effective and timely manner.
Presently there are only a few locations where electronic filing is available. Unfortunately, the IRS is not
able to expand the process beyond those locations at this time.
11
Guidelines for Processing Notice of Federal Tax Lien Documents
SOCIAL SECURITY NUMBER REDACTION FOR LIEN DOCUMENTS
The incre
asing problem of identity theft poses significant privacy concerns for public documents that
include Social Security Number (SSN) information. This information has been used for many years on the
publicly filed Notice of Federal Tax Lien.
In efforts to prevent identity theft and to protect personally identifiable information, the IRS initiated the
practice of partially redacting SSN information on January 2, 2006. Notices of lien and certificates related
to those notices filed since that time include redacted SSN information in the format XXX-XX-NNNN,
where only the last four digits of the taxpayer’s SSN appear.
The last four digits may not be changed by the recording offices; however, in some instances, SSNs on
lien documents on state and local websites have been fully redacted. This is generally because of state
legislative mandates, vendor recommendations, or the recording office’s interpretation of state policies on
identity theft. Full SSN redaction on lien documents by recording offices is not in compliance with the IRS
directive to record federal tax lien documents as presented (as required in IRC 6323(f)).
Federal tax lien documents, as presented by the Internal Revenue Service, must be readily available to
the public. Recording officials must maintain, in some form, the lien documents filed with partially
redacted SSNs. Maintaining these documents ensures the public is obtaining information on the correct
person and eliminates the need for recording offices to perform additional tasks related to lien documents
as provided to their offices.
The following disclaimer should appear on any website or other system containing lien documents where
the information does not exactly correspond with the IRS’ document:
“This website contains information on Notices of Federal Tax Lien and other lien documents that
is not identical in content to documents presented to this office by IRS. Therefore, the results of a
search of this indexing system cannot be relied upon in judicial or administrative proceedings
related to title or transfer of property, including but not limited to searches relative to sales of
property and foreclosure proceedings, in determining ownership interests in property on which a
Notice of Federal Tax Lien attaches.
For assistance in obtaining a copy of the required document as filed by IRS, please contact
(name) of this office at (phone number). Copies of recorded documents may be obtained only
from this office for which the search was conducted.”
For those offices that have fully redacted the SSN and the electronic website is the “official site,” every
effort must be made to ensure that the public is able to obtain an official version of the recorded notice of
lien.
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Guidelines for Processing Notice of Federal Tax Lien Documents
PAYMENT PROCESS FOR RECORDING LIEN DOCUMENTS
The Ce
ntralized Lien Operation requests that local recording offices provide to the IRS the recording
office contact name, street address, phone number, e-mail address, and the recording fee schedule. If
this information changes, please forward updated information thirty days prior to the change being
implemented using the form in Appendix A.
Mailing address:
Internal Revenue Service
Centralized Lien Operation
P.O. Box 145595
Stop 8420G
Cincinnati, OH 45250-5595
Electronic Transfer of Funds
Payments for all lien documents mailed from the Centralized Lien Operation are made by electronic funds
transfer (EFT) to the recording office’s financial institution.
The recording office designates the financial institution to receive payment by completing Standard Form
3881, ACH Vendor/Miscellaneous Payment Enrollment Form. This form can be obtained by calling the
IRS Beckley Finance Center at (304) 254-3300.
Please ensure enrollment forms reflect current information. Changes to the forms can be faxed to
(304) 254-3544 or mailed to:
Internal Revenue Service
Beckley Finance Center
P. O. Box 9002
Beckley, WV 25802
Send questions concerning the EFT process to the IRS Beckley Finance Center via e-mail at
[email protected] or call (304) 254-3300 for additional help.
Invoice Payment Procedures
Billing for recording services is not necessary under the EFT process and it will not be used for
documents mailed from the Centralized Lien Operation.
Lien filings by the IRS are normally done by mail. However, on occasion, a Notice of Federal Tax Lien or
related document may be physically presented by an IRS employee to a recording office for immediate
filing. In such situations, the employee should provide official identification. The recording office may
request the IRS employee pay the filing fee at that time or it may submit an invoice to the Centralized Lien
Operation and have the fee paid via EFT.
To submit an invoice for documents that are physically presented, the recording office may use its own
invoice or Form 3982, Billing Support for Liens and Certificate Fees, as provided by the IRS employee.
The invoice should be immediately faxed to the Centralized Lien Operation at (859) 669-3805.
Invoices should contain a number that the recording office can use to identify the payment. The IRS
Finance Office will include this number on the EFT.
Upon receipt, the Centralized Lien Operation will review and certify the document for payment and
include it in the most current Billing Support Voucher to be sent to the IRS Beckley Finance Center.
13
Docume
nts Not
Presented by IRS
Guidelines for Processing Notice of Federal Tax Lien Documents
A taxpayer, financial institution, or other third party that presents a Federal tax lien document for filing is
responsible for paying any recording fees due. Should there be any concerns regarding the legitimacy of
the document presented for filing, the recording office should immediately contact the Centralized Lien
Operation at 1-800-913-4170 for verification.
Recording Office Fee Schedule Changes
Contact the Centralized Lien Operation with issues relating to problems or changes to recording fees.
Recording offices should notify the Centralized Lien Operation of fee changes 30 days prior to
implementation. This helps the IRS to pay the proper fees in a timely manner.
The Centralized Lien Operation toll free phone number for recording offices is 1-800-913-4170.
If the IRS sends Notices of Federal Tax Lien for recording and inadvertently remits insufficient recording
fees, please do not return the Notices of Federal Tax Lien without recording. Notify the Centralized Lien
Operation. The balance due will be remitted with the next available EFT.
Treasury Offset Program
The Treasury Offset Program (TOP) is a centralized offset program administered by the Bureau of
Financial Services, formerly known as Financial Management Service’s (FMS) Debt Management
Services. The program collects delinquent debts owed to federal agencies and states.
If a local jurisdiction owes a delinquent debt to a government agency, that agency sends information
about the debt to FMS. When the IRS files lien documents and requests an EFT for the filing fees, the
FMS database is searched to determine if a delinquent debt is registered for any agencies in that
jurisdiction. If so, FMS will reduce or withhold the EFT to satisfy the delinquent amount. When an offset is
made to a related agency’s debt, the filing fee is considered paid and the recording office must file the lien
documents based on the credit offset. The recording office is responsible for recovering the filing fees
from the related agency that received the credit.
More information regarding TOP can be found at www.fms.treas.gov/debt/top.html.
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Guidelines for Processing Notice of Federal Tax Lien Documents
Appendix A
Recording Office Notification to the IRS
Purpose of the Transmittal Sheet
Recording offices should record all federal tax lien documents when received.
Contact the IRS immediately, using this transmittal, to resolve issues preventing the timely recording of
federal tax lien documents. You may also call the Centralized Lien Operation at 1-800-913-4170 with
recording questions.
Recording offices can also use this transmittal to notify the IRS of any changes to the contact information
or changes to recording fees on file.
Recording Office Information
Recording Office
Contact Person
Address
City/State/Zip
Phone Number
Fax Number
E-Mail Address
Information can be submitted via fax or mail.
1. Fax requests to: (859) 669-3805 or
2. Mail requests to:
Internal Revenue Service
Centralized Lien Operation
Attn: Recorder Information Coordinator
P.O. Box 145595, Stop 8420G
Cincinnati, OH 45250-5595
Please check the appropriate box:
Updated contact information (use section above).
Recording fee changes (attach updated fee schedule).
Remit additional recording fees in the amount of $
(Attach copy of Billing Support Voucher to ensure prompt payment.)
Illegible document(s) returned to the IRS unrecorded.
Unrecorded Lien release returned to the IRS for missing or incorrect liber/book and page number
or UCC number. Correction of filing information, if available:
15
.
Other
Guidelines for Processing Notice of Federal Tax Lien Documents
Appendix B
Certificates Related to Notices of Federal Tax Lien
TITLE OF CERTIFICATE
IRS FORM
NUMBER
GENERALLY
FILED
BY WHOM
ASSOCIATED
DOCUMENTS THAT
MAY BE FILED
Notice of
Federal Tax Lien
668Y IRS n/a
Amended (or Corrected) Notice of
Federal Tax Lien
Amended 668Y IRS n/a
Notice of Federal Tax Lien
(Nominee/Alter Ego Lien)
668Y
(Annotated)
IRS
A legal description
of real property
Notice of Federal Tax
Lien Refiling
668F IRS n/a
Notice of Federal
Estate Tax Lien
668H
668J
IRS
A legal description
of real property
Certificate of Duplication
of Federal Tax Lien
Letter 2440 IRS* n/a
Certificate of Release
of Federal Tax Lien
668Z IRS* n/a
Certificate of Release
of Federal Tax Lien
(Erroneous Lien)
668Z
(with special
wording)
IRS* n/a
Partial Release
of Federal Tax Lien
Partial
668Z
IRS* n/a
Certificate of Release
of Federal Estate Tax Lien
668H
668J
IRS* n/a
Revocation of Release
of Federal Tax Lien
12474
12474-A
IRS
A new Notice of
Federal Tax Lien
Partial Revocation of Release of
Federal Tax Lien
Partial 12474
Partial 12474-A
IRS
A new Notice of
Federal Tax Lien
Withdrawal of Filed
Notice of Federal Tax Lien
10916 IRS* n/a
Partial Withdrawal of Filed
Notice of Federal Tax Lien
Partial 10916 IRS* n/a
Withdrawal of Filed Notice
of Federal Tax Lien after Release
10916-A IRS* n/a
Partial Withdrawal of Filed Notice
of Federal Tax Lien after Release
Partial 10916-A IRS* n/a
Certificate of Discharge
of Property from
Federal Tax Lien
(various code sections)
669A
669B
669C
669G
669H
Taxpayer, Bank,
Title Company
Deed transferring
property
Certificate of Subordination of
Federal Tax Lien
(various code sections)
669D
669E
669F
Taxpayer, Bank,
Title Company
A new mortgage
document
Certificate of Discharge of Property
from Federal Estate Tax Lien
792
Taxpayer, Bank,
Title Company
Deed transferring parcel
of property
Certificate of Subordination of
Federal Estate Tax Lien
669F
Taxpayer, Bank,
Title Company
A new mortgage
document
Certificate of Nonattachment of
Federal Tax Lien
Letter 1628
Taxpayer, Bank,
Title Company
n/a
* Infrequently, the document may be filed by the taxpayer, bank, title company, etc.
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Guidelines for Processing Notice of Federal Tax Lien Documents
Appendix C
Researching Taxpayer Index
The following chart lists common name line situations on Notices of Federal Tax Lien and some variations
a third party may use in researching for the taxpayer(s). The IRS does not direct a recording office in how
to index its records; however, an effective name indexing process should lead a third party searching
variations of the taxpayer’s name to the notice of lien.
If the notice of lien shows the name
line as:
Then a third party should find the notice of lien
searching for any of the following:
John Q. and Mary J. Public
• John/John Q./John Quinn/J./J.Q./J. Quinn Public
or
• Mary/Mary J./Mary Jane/M./M.J./M. Jane Public
(individuals)
Mary J. Public
aka Mary J. Doe
• Mary/Mary J./Mary Jane/M./M.J./M. Jane Public or
• Mary/Mary J./Mary Jane/M./M.J./M. Jane Doe
(individual)
John Q. Public
dba Public Domain*
• John/John Q./John Quinn/J./J.Q./J. Quinn Public
(individual) or
• Public Domain (business name)
Public Domain, a partnership
John Q. Public, a partner
Mary J. Public, a partner
• Public Domain (business name)
• John/John Q./John Quinn/J./J.Q./J. Quinn Public
or
• Mary/Mary J./Mary Jane/M./M.J./M. Jane Public
(individuals)
Public Domain, Inc., a corporation
t/a Public Place*
• Public Domain/Public Domain Inc. or
• Public Place (business names)
Public Domain, Inc., a corporation
% John Public, President*
• Public Domain/Public Domain Inc.
(business name)
Public Domain LLC, a limited liability co.
• Public Domain (business name)
Mary Jane Doe, as nominee of
John Q. Public
• Mary/Mary J./Mary Jane/M./M.J./M. Jane Doe or
• John/John Q./John Quinn/J./J.Q./J. Quinn Public
• (individuals)
Public Domain, Inc., as alter ego of
John Q. Public
• Public Domain/Public Domain, Inc.
(business name) or
• John/John Q./John Quinn/J./J.Q./J. Quinn Public
(individual)
Mary Jane Doe, as transferee of
John Q. Public
• Mary/Mary J./Mary Jane/M./M.J./M. Jane Doe or
• John/John Q./John Quinn/J./J.Q./J. Quinn Public
(individuals)
JQP Trust
• JQP/John Q Public Trust
(business name)
JQP Trust
% Mary J Doe, trustee*
• JQP/John Q Public Trust
(business name)
John Q Public, deceased
• John/John Q./John Quinn/J./J.Q./J. Quinn Public
(individual)
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Guidelines for Processing Notice of Federal Tax Lien Documents
Researching Taxpayer Index (cont.)
If the notice of lien shows the name
line as:
Then a third party should find the notice of lien
searching for any of the following:
Estate of John Q. Public
• Estate of John/John Q./John Quinn/J./J.Q./J.
Quinn Public or
• John/John Q./John Quinn/J./J.Q./J. Quinn Public
Estate (business names)
Estate of John Q. Public
% Mary J. Doe, representative/executor*
• Estate of John/John Q./John Quinn/J./J.Q./J.
Quinn Public or
• John/John Q./John Quinn/J./J.Q./J. Quinn Public
Estate (business names)
Bankruptcy Estate of John Q. Public
%Mary Doe, Trustee*
• Estate of John/John Q./John Quinn/J./J.Q./J.
Quinn Public or
• John/John Q./John Quinn/J./J.Q./J. Quinn Public
Estate (business names)
*Notes:
• Secondary name lines for business names may or may not be prefaced with “dba” (doing
business as) or “t/a” (trading as).
• Secondary name lines beginning with % (in care of) generally indicate a mailing address and
not a person to whom the lien attaches.
18
Guidelines for Processing Notice of Federal Tax Lien Documents
Appendix D ADDITIONAL RESOURCES
Forms and publications are available on the IRS Web site at www.irs.gov, or by calling 800-TAXFORM
(800-829-3676).
File a Notice of Federal Tax Lien
www.irs.gov/businesses/small/article/0,,id=108339,00.html
Publication 594, The IRS
Collection Process
www.irs.gov/pub/irs-pdf/p594.pdf
Publication 783, Instru
ctions on How to Apply for a Certificate of Discharge of Property
from the Federal Tax Lien
www.irs.gov/pub/irs-pdf/p783.pdf
Publication 784, Instru
ctions on How to Apply for a Certificate of Subordination of
Federal Tax Lien
www.irs.gov/pub/irs-pdf/p784.pdf
Publication 1024, Ho
w to Prepare Application for Certificate of Nonattachment of
Federal Tax Lien
www.irs.gov/pub/irs-pdf/p1024.pdf
Publication 1075, Tax In
formation Security Guidelines for Federal, State, and Local
Agencies and Entities
www.irs.gov/pub/irs-pdf/p1075.pdf
Publication 1153, Ho
w to Apply for a Certificate of Subordination of Federal Estate Tax Lien Under
Section 6325(d)(3) of the Internal Revenue Code
www.irs.gov/pub/irs-pdf/p1153.pdf
Publication 1450, Instr
uctions on How to Request a Certificate of Release of Federal Tax Lien
www.irs.gov/pub/irs-pdf/p1450.pdf
Publication 4235, Collec
tion Advisory Group Addresses
www.irs.gov/pub/irs-pdf/p4235.pdf
Form 4422,
Application for Certificate Discharging Property Subject to Estate Tax Lien
http://www.irs.gov/pub/irs-pdf/f4422.pdf
Form 8821,
Tax Information Authorization
www.irs.gov/pub/irs-pdf/f8821.pdf
Internal Revenue Code section 6323, Validity of Priority Against Certain Persons
http://uscodebeta.house.gov/view.xhtml?req=(title:26 section:6323 edition:prelim
Bureau of Financial Services
www.fms.treas.gov
Internet Payment Platform
https://IPP.gov
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