Use this publication to determine which office to contact with questions about Notices of Federal Tax Lien and where to submit requests for lien-related
certificates, such as those listed below.
You can find answers to many of your lien questions on our website IRS.gov. There you can type a key word of your question in the search box and then
choose a resulting page matching your topic. For example:
• For general lien information, type “lien” and select the “Understanding a Federal Tax Lien” page (www.irs.gov/Businesses/ Small-Busi-
nesses-&-Self-Employed/Understanding-a-Federal-Tax-Lien).
• To get the total amount of your tax debt, type “account” and select the “Your Online Account” page (www.irs.gov/ payments/your-online-
account). Select “Sign in to your Online Account” to create or access your account.
If you cannot find an answer on our website or if you need specific case assistance, contact our offices as shown below.
Topic Instructions, Forms, or Additional Information* Office to contact
General question about a Notice of
Federal Tax Lien
IRS website: Understanding a Federal Tax Lien
Centralized Lien Operation
P.O. Box 145595, Stop 8420G
Cincinnati, OH 45250-5595
Phone: 800-913-6050
Outside the U.S.: 859-320-3526
Fax: 855-390-3530
Getting a lien release or lien payoff
balance
Publication 1450, Instructions on How to Request a Certicate of Re-
lease of Federal Tax Lien
Selling or transferring property
subject to the lien
Publication 783, Instructions on how to apply for a
Certicate of Discharge of Property From Federal Tax Lien
Advisory Consolidated Receipts
7940 Kentucky Drive
Stop 2850F
Florence, KY 41042
Phone: 859-594-6090
Fax: 844-201-8382
Borrowing or renancing using
property subject to the lien
Publication 784, How to Prepare an Application for a
Certicate of Subordination of Federal Tax Lien
Borrowing to purchase property
when taxes are owed
Publication 785, Purchase Money Mortgages and Subordination of
Federal Tax Lien
Clarifying who the lien is against or
what lien attaches
Publication 1024, How to Prepare an Application for a Certicate of
Non-Attachment of Federal Tax Lien
Withdrawing the notice of lien from
the public record
Form 12277, Application for Withdrawal of Filed Form 668(Y), Notice
of Federal Tax Lien
Foreclosure —
Non-Judicial sale notices**
Publication 786, Instructions for Preparing a Notice of
Non-Judicial Sale and Application for Consent to Sale
Foreclosure —
General questions and
Redeeming Property
IRS website: Understanding a Federal Tax Lien
Publication 487, How to Prepare an Application Requesting the U.S.
Release Its Right to Redeem Property Secured by a Federal Tax Lien
Advisory ofce for state where the
notice of lien is led (see page 2)
General question about lien on
deceased taxpayer
IRS website: Deceased Person
Advisory ofce for state where the
notice of lien is led (see page 2)
Questions about Federal
Estate Tax Liens and
IRC 2056A QDOT Collateral
IRS website: Deceased Person
Estate Tax Advisory Group
55 South Market St., MS 5350
San Jose, CA 95113
Phone: (408) 283-2062
Fax: (877) 477-9243
Making a claim for refund; Question
on issues not shown
Publication 594, The IRS Collection Process
Advisory ofce for state where the
taxpayer resides (see page 2)
*Publications and Forms referenced above can be obtained through the IRS.gov website or the contact office. Certain topics also have supplemental
instructional videos at www.irsvideos.gov/Professional/IRSLiens.
**All notices of non-judicial sale must be sent to the Advisory Consolidated Receipts office, regardless of where the property is located or the notice of lien
is filed.
For the complete listing of Advisory ofces and their contact information, see page two.
Collection Advisory Offices
Contact Information
Publication 4235 (Rev. 3-2024) Catalog Number 37262G Department of the Treasury Internal Revenue Service www.irs.gov