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Q: Regarding State and Federal Tax Lien Withdrawal ( No Answer,   0 Comments )
Subject: Regarding State and Federal Tax Lien Withdrawal
Category: Business and Money > Accounting
Asked by: wg06ajax-ga
List Price: $30.00
Posted: 17 May 2006 18:15 PDT
Expires: 31 May 2006 00:15 PDT
Question ID: 729900
I have tax liens on my account due to late filing of
taxes (both California FTB and Federal).

I have filed the taxes and expect to get the liens
released soon.  These liens were result of IRS and FTB
assessments that were in excess of what the actual tax
owned was.  In fact when I filed the returns, I expect
refunds (and the returns have been processed by FTB
and IRS).

I am interested in getting the liens withdrawn.  Could
someone help me through this process?

There is no answer at this time.

The following answer was rejected by the asker (they received a refund for the question).
Subject: Re: Regarding State and Federal Tax Lien Withdrawal
Answered By: pafalafa-ga on 17 May 2006 19:27 PDT
Rated:1 out of 5 stars

I'm glad to help you out on this one, but please be aware of the
disclaimer at the bottom of the page -- Google Answers is no
substitute for professional tax advice.

Once all forms are filed and all taxes paid, the release of lien
should happen without any need for action on your part -- both the IRS
and FTB should unilaterally proceed to have the liens released.

The IRS site says that liens should be released by them within 30
days.  If this does not occur for any reason, you can file a form to
request that the lien be released:
Publication 1450
Instructions on How to Request a Certificate of Release of Federal Tax Lien

The IRS general information page on liens can be found here:,,id=108339,00.html#release
Notice of Federal Tax Lien

and they also have a lien help desk:

Internal Revenue Service's Lien Help Desk 
Phone: 1-800-913-6050 

The California Franchise Tax Board should also automatically release a
lien once the tax account is settled.  The FTB does not appear to have
a formal form for requesting a release, however:
Taxpayer?s Frequently Asked Questions -- Liens

Instead, the FTB offers several points of contact for taxpayers who
need assistance of any sort settling a lien:
Lien Contacts 

Personal Income Tax

Phone number: (916) 845-4350
Hours: 8:00 AM - 5:00 PM Monday - Friday
Fax number: (916) 845-4389

Address: Franchise Tax Board
Attn: Lien Group Mail-Stop A-346
Sacramento CA 95827 

Business Entities

Phone numbers:
Corporations (888) 635-0494
Partnerships (916) 845-7165
Limited Liability Company (916) 845-7166 

Note that the FTB does not supply a copy of the actual release...this
must be obtained from the County Recorders Office.

I trust this information should fully meet your needs.  However, if
there's anything else I can do for you on this, just let me know by
posting a Request for Clarification, and I'm at your service.

All the best,


search strategy -- Searched the IRS and FTB sites for [ release of lien ]

Request for Answer Clarification by wg06ajax-ga on 19 May 2006 07:25 PDT
Hello Pafalafa-ga:

Thanks for your answer.

But as you would notice, my question asks for "Lien Withdrawal" and
not "Lien Release".

I do have information on the Lien Release myself.  I am looking
specifically for information on Lien Withdrawal.


Clarification of Answer by pafalafa-ga on 19 May 2006 08:19 PDT
Sorry for the mix-up.

The process for withdrawing a federal lien begins with filing this form:
Form 12277
Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien

If the withdrawal is approved, the IRS will also notify any credit
services/lending institutions as long as you provide the relevant

Note that, according the tax laws, there are four situations where a
lien can be withdrawn:

--the filing of the notice was premature or otherwise not in
accordance with the Services administrative procedures;

--the taxpayer entered into an agreement under Section 6159 to satisfy
the tax liability for which the lien was imposed by means of
installment payments, unless such agreement provides otherwise,

--withdrawal of such notice will facilitate the collection of the tax
liability, or

--with the consent of the taxpayer or the National Taxpayer Advocate,
the withdrawal of such notice would be in the best interest of the
taxpayer (as determined by the National Taxpayer Advocate) and the
United States.

Since the last item involves the participation of the Taxpayer
Advocate at the IRS, here is their information page and links to
contact information:
Taxpayer Advocate Service

For the state of California, there's no formal withdrawal process described:
Release of Seized Property/Wages R&TC Section 21016

"...If we issue a levy or file a lien in error, we must correct it. We
are in error if we issue the levy or file the lien prematurely and do
not follow our administrative procedures. We are also in error if you
have an installment agreement in good standing with FTB to satisfy the
tax liability for which we are issuing the levy or filing the lien,
unless the levy is allowed by agreement.

Under these circumstances, we will return your property if we have
taken it. If we have filed a lien, we will send a copy of the notice
of withdrawal to you. You can request that we send a notice of release
to specified third parties..."

No specific procedure is detailed for requesting a withdrawal of the
lien, so I'll have to stick by my original answer on this one...use
the contact information for the FTB Liens contacts to begin a dialogue
with the FTB.

Let me know if there's anything else you need on this.


Request for Answer Clarification by wg06ajax-ga on 19 May 2006 10:13 PDT
Unfortunately you are giving me information I already have.  I can
search IRS and FTB web site as well.

I am really seeking an "expert" advice.  If you would like further
information about my case specifics I can provide that.  But I really
need information from someone who has worked the system before and
knows some ins and outs.

I can do a google search.

Clarification of Answer by pafalafa-ga on 21 May 2006 18:58 PDT

Sorry that the information I provided didn't meet your expectations. 
Please take a look at the disclaimer at the bottom of the page.  For
the most part, Google Answers provides expertise in searching (though
we certainly do have  some subject matter experts on board as well).

Let me know if there's anything more that you'd like at this point.

Reason this answer was rejected by wg06ajax-ga:
I had asked for an expert opinion on how to get this done and not
asked someone to do a web search for me.
The answerer merely performed a web search in reply to my question.
wg06ajax-ga rated this answer:1 out of 5 stars
The answer pretty much included google search results.  I can do it myself!

There are no comments at this time.

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