How Can a Taxpayer Request a Discharge of an IRS Tax Lien? You need to submit form 14135, Application for Certificate of Discharge of Property from Federal Tax Lien at least 45 days before the sale or settlement meeting. Publication 783 provides the instructions for completing form 14135.
Recorded liens are public information. Mortgage companies, financial institutions and taxpayers may obtain payoff information from the Department upon request by going to Georgia Tax Center and searching for a liens' payoff information using the SOLVED (Search for a Lien) database.
Complete Form 14135, Application for Certificate of Discharge of Federal Tax Lien attached with this publication.
FACT: Paying current or back taxes does not increase your legal ownership of any real property, including heirs property. MYTH: Buying heirs property at a tax sale clears the title. FACT: When property is bought at a tax sale, the buyer obtains the title in whatever condition the title was in at the time of the sale.
Georgia Department of Revenue Individuals can visit the agency's Georgia Tax Center to look up tax liens with SOLVED, the Search for a Lien tool. The tool disseminates information on tax liens filed by the state for unpaid taxes.
2. Mail the completed Form 14135 and the appropriate attachments to: IRS Advisory Consolidated Receipts 7940 Kentucky Drive, Stop 2850F Florence, KY 41042 (Refer to Publication 4235 Collection Advisory Group Addresses for additional contact information.)
How long before a tax lien is no longer enforceable? After the Department of Revenue records a state tax execution, they have 10 years from the recording date to collect the tax liability.
Centralized Lien Operation — To resolve basic and routine lien issues: verify a lien, request lien payoff amount, or release a lien, call 800-913-6050 or e-fax 855-390-3530.
A state tax execution attaches to any property to which the named taxpayer is the owner of record. If ownership of the subject property changes, the Department's lien remains attached until the lien is resolved. When there is a sale of the subject property, the lien attaches to the proportionate proceeds from the sale.
Centralized Lien Operation — To resolve basic and routine lien issues: verify a lien, request lien payoff amount, or release a lien, call 800-913-6050 or e-fax 855-390-3530.