How to Request from the IRS a Certificate of Non-Attachment of Federal Tax Lien

By

Michael Roussis

Michael Roussis

When a person’s interest in real property situated in Florida or any other state may potentially be impaired by the appearance that a federal tax lien attaches to such property, a Certificate of Non-Attachment may be requested from the IRS to clarify whether the lien attaches to such property.

Information to Provide to the IRS

Although the IRS does not provide a standard application to request a Certificate of Non-Attachment of Federal Tax Lien, a letter under penalty of perjury from an applicant which contains the following information shall be deemed sufficient:

1. Name and Address – name and address of the person applying for the certificate of non-attachment under section 6325(e) of the Internal Revenue Code;
2. Explanation – an explanation as to why the certificate of non-attachment is needed;
3. Property Description – a description of the real property for which the certificate of non-attachment is being requested, together with (1) a copy of the title or deed showing the legal description of the property and (2) the complete address (street, city, state, and ZIP code);
4. Copy of Notice of Federal Tax Lien – a copy of each Notice of Federal Tax Lien in question;
5. Statement of Taxpayer Interest – a statement of whether the taxpayer named on the notice of lien has, or had, an interest in the real property which is the subject of the application for the certificate of non-attachment;
6. Relationship to Taxpayer – your relationship, if any, to the taxpayer against whom the notice was filed;
7. Address – your address at the time the notice of lien was filed and other addresses where you have lived since the notice of lien was filed;
8. SSN and EIN – your social security number and that of your spouse, if applicable, and the employer identification number of any business you own;
9. Other Relevant Information – any other information that might help in deciding whether a certificate of non-attachment should be issued, such as any divorce decree, partnership agreement, or dissolution agreement that addresses property ownership;
10. Phone Number – your daytime telephone number;
11. Attorney Contact Information – the name, address and telephone number of your attorney or other representative, if any; and
12. Declaration – a required declaration over your signature stating that the application is being submitted under penalties of perjury.

Link to IRS Instructions

The instructions promulgated by the IRS to complete and mail and application for a Certificate of Non-Attachment of Federal Tax Lien may be found in the following publication: https://www.irs.gov/pub/irs-pdf/p1024.pdf.