Lien Withdrawal

Internal Revenue Code 6323(j) an Taxpayers Bill of Rights 2 allows the withdrawal of a filed notice of tax lien if: the notice was filed prematurely or not in accordance with IRS procedures; the taxpayer has satisfy the liability on the notice of lien unless the agreement provides otherwise; the withdrawal will facilitate collection of the tax; the withdrawal would be in the best interests of both the taxpayer (as determined by the Taxpayer Advocate) and the Government. The IRS must provide a copy of the withdrawal to the taxpayer and, upon written request of the taxpayer, to other specified institutions.

See Also:

• Incorrect Lien;
• Lien Subordination;
• Notice of Federal Tax Lien;
• Special Release of Tax Lien;
• Statutory Lien;
• Tax Lien;
• Automated Collection System (ACS);