1. Federal Tax Liens

2. Federal Tax Liens
Taxpayer Authorization
Releases
Payoff Request

3. Federal Tax Liens Certificate of Discharge
Certificate of Subordination

4. Federal Tax Liens Purchase Money Mortgages & Subordination
Certificate of Nonattachment

5. Collection Advisory Group Addresses
Federal Tax Liens
Collection Advisory Group Addresses

6. Taxpayer Authorization
Any request for taxpayer information regarding liens must include form 8821 Tax Information Authorization or
Form 2848 Power of Attorney and Declaration of Representative

7. Lien Releases
Written request for release of lien must include the following:
Name, address and taxpayer identification number
A copy of each notice of Federal tax lien for which a release is requested
Grounds upon which release is being sought as well as proof

8. Payoff request
Request must include taxpayers name and identification number
Date pay-off should be calculated through
Taxpayer authorization to release information (form 8821 or 2848)
Name, phone number and address where requestor may be contacted

9. Certificate of Discharge
Prepare memo as per Publication 783 include
Copies of Federal Tax Liens
Title Commitment
Certified Appraisal
Preliminary Settlement Statement

10. Certificate of Subordination
Prepare memo as per Publication 784 include
Certified appraisal
Copy of refinance or new loan agreement
Settlement charges
Amount to be paid over to Government

11. Purchase Money Mortgages Publication 785
A loan made to purchase real property, the lender may obtain a Purchase Money Mortgage (PMM)

12. Purchase Money Security Interest Pub 785
A loan made to purchase personal property the lender may obtain a Purchase Money Security Interest (PMSI)

13. PMM & PMSI Pub 785
Revenue Ruling 68-57, which states that it is the position of the IRS that a PMM or a PMSI given in good faith to secure a loan for the purchase of real property or goods, has priority over an already recorded Notice of Federal Tax Lien.

14. Certificate of Nonattachment
Prepare memo as per Publication include
Real Property provide a Copy of Deed.
Copies of any documents that will prove identity of applicant (driver license, social security card)

15. Collection Advisory Group Addresses
Publication 4235:
Provides a list of certificates related to a Notice of Federal Tax Lien and
Provides the addresses for IRS Advisory Group by locations serviced.

16. Contact Information for South Texas
Call or write to:
Advisor Paula Wilkins
Telephone No