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  • ID: Office: Uilc: CCA - 2009012114514353 Number: 200912031 Release Date: 3/20/2009

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    taxcrunch
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    The document discusses how to request a payoff of both a notice of federal tax lien and an unfiled lien under Internal Revenue Code section 6103(k)(2). It notes that for release of a notice of federal tax lien, the IRS must have satisfactory written evidence, such as a signed form from the buyer or seller that is then delivered to the appropriate IRS office. Unfiled liens and payoff information may also be disclosed over the phone according to the summary of an IRS Chief Counsel Advisory from 2001.

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    The document discusses how to request a payoff of both a notice of federal tax lien and an unfiled lien under Internal Revenue Code section 6103(k)(2). It notes that for release of a notice of federal tax lien, the IRS must have satisfactory written evidence, such as a signed form from the buyer or seller that is then delivered to the appropriate IRS office. Unfiled liens and payoff information may also be disclosed over the phone according to the summary of an IRS Chief Counsel Advisory from 2001.

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    9 views1 page

    ID: Office: Uilc: CCA - 2009012114514353 Number: 200912031 Release Date: 3/20/2009

    Uploaded by

    taxcrunch
    The document discusses how to request a payoff of both a notice of federal tax lien and an unfiled lien under Internal Revenue Code section 6103(k)(2). It notes that for release of a notice of federal tax lien, the IRS must have satisfactory written evidence, such as a signed form from the buyer or seller that is then delivered to the appropriate IRS office. Unfiled liens and payoff information may also be disclosed over the phone according to the summary of an IRS Chief Counsel Advisory from 2001.

    Copyright:

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    Download as PDF, TXT or read online from Scribd
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    ID: CCA_2009012114514353 Number: 200912031

    Release Date: 3/20/2009


    Office: ----------------------------
    UILC: 6103.05-00

    From: --------------------
    Sent: Wednesday, January 21, 2009 2:51:51 PM
    To: -------------------
    Cc:
    Subject: Lien Payoff Disclosure Issue

    Hi ---------I am forwarding a published Chief Counsel Memo that details how to


    request a payoff of both a notice of federal tax lien and an unfiled lien. IRC
    6103(k)(2) is the operative section. I don't have your facts, but I am going to
    assume that most of the requests are for release of a NFTL. You must have
    satisfactory written evidence. Title companies usually get the buyer or seller to
    sign a form which could then be hand delivered or faxed to the appropriate IRS
    office. There are also cases of disclosing payoff info over the phone. There is no
    particular form necessary although a Form 8821 would suffice. If this doesn't
    answer your question give me a call back. ,IRS CCA 200113029, 2001 WL 307748
    (IRS CCA Mar 30, 2001).

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