The lien is generally released automatically (self-released), or the IRS can file a certificate of release prior to it self-releasing.

The IRS is required to issue a release within 30 calendar days of the date when either:

• The tax including penalties and interest is full paid;
• The tax can no longer be legally collected (time to collect has ended); or
• The IRS accepted a bond.

The type of payment can affect the time when the 30 calendar days begin.

For example, the 30-day period will begin:

• On the date certified funds (like cash, cashier check or money order) are received.
• Fifteen calendar days after the date non-certified funds are received, like a personal check.
• On the date funds are electronically transferred.

When the lien is released, IRS files the certificate of release in public records to alert creditors the balance is no longer due.

The IRS has filed a Notice of Federal Tax Lien (NFTL) for unpaid taxes and the balance has been satisfied or the time the IRS can collect has ended. The tax can be satisfied by full payment, completion of an Offer in Compromise, or the IRS has accepted a bond in exchange for the release.

The time the IRS can collect is generally 10-years and is called the Collection Statute Expiration Date. It can be longer if the IRS is prohibited by law to collect or is permitted by law to add time to the 10-years. When the time the IRS can collect has ended, the IRS can no longer legally collect the tax.

If you need to pay off your taxes, you can:

• Access Your Online Account to get your account balance.
• Contact the IRS Centralized Lien Office to get a payoff letter by calling 800-913-6050 or e-fax 855-390-3530.
• See payment options for more information on how you can pay your taxes.

If you need a copy of a certificate of release and it’s been more than 30-days since the taxes were full paid:

• Contact the IRS Centralized Lien Office by calling 800-913-6050 or e-fax 855-390-3530.

If you are requesting a certificate of release within 30-days of paying off your taxes, the request must be in writing and mailed to the Collection Advisory Group for your area.

• See Publication 1450, Instructions for Requesting a Certificate of Release of Federal Tax Lien, for more information. ·
• See Publication 4235, Collection Advisory Group Addresses.