IRS NOTICE REFERENCE
Lien Discharge
The Notice of Federal Tax Lien (NFTL) can affect the sale of different types of property, like a house, boat, car, or equipment. Applying for a Certificate of Discharge, if granted, will remove the effect of the NFTL fro…
General information only. Not legal or tax advice.
Notice details
- Notice code
- Lien Discharge
- Category
- Account and informational
- Severity tier
- Tier 1 — Routine. Informational or administrative notice; no response typically required.
- Source
- IRS Taxpayer Advocate Service
What this notice is
The Notice of Federal Tax Lien (NFTL) can affect the sale of different types of property, like a house, boat, car, or equipment. Applying for a Certificate of Discharge, if granted, will remove the effect of the NFTL from the property named in the discharge document.
Source: IRS Taxpayer Advocate Service. Reproduced for reference. General information — not legal or tax advice.
What the IRS says to do
To request IRS consider discharge, complete Form 14135 , Application for Certificate of Discharge of Property from Federal Tax Lien. See Publication 783 , Instructions on how to apply for a Certificate of Discharge from Federal Tax Lien, for more information on how to request discharge. Once the IRS has reviewed your application for discharge of the NFTL, they will issue Letter 4025, Letter Advising of Action on Application for Discharge of Property from Federal Tax Lien, with its determination and any required action you need to take. If the IRS denies your request, you will be advised of your right to appeal under the Collection Appeals Program (CAP). See Lien Relief for additional options
This is the IRS’s own guidance reproduced from the IRS notice page. It describes the IRS’s process — it is not legal or tax advice from TaxRiskOS.
Official IRS reference
Read the official notice page on IRS.gov: https://www.taxpayeradvocate.irs.gov/notices/lien-discharge/
Related tools
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