IRS Publication 1468 - Guidelines for Processing Notice of Federal Tax Lien Documents

Sep 16, 2026

IRS Publication 1468 provides operational guidelines for the centralized IRS lien process to help ensure Notices of Federal Tax Lien and related documents are timely filed and properly recorded, with required filing fees promptly paid. It explains the centralized lien operation’s role in sending lien notices, processing requests for liens and releases, handling inquiries and correspondence, and supporting processing actions such as amendments, withdrawals, refiles, and revocations. It also outlines the Federal Tax Lien process and key procedures for lien releases, recording, and documentation requirements.

LanguageEnglish

CategoryLetters

FormatPDF

Pages19

Reading Time7 min

AccessFree to download

IRS Contact Information

Centralized Lien Operation

The Federal Tax Lien Process

Procedures for a Tax Lien Release and Request for Balance Due

Information for Recording Lien Documents

Social Security Number Redaction for Lien Documents

Payment Process for Recording Lien Documents

Appendix A, Recording Office Notification to IRS

Appendix B, Certificates Related to Notices of Federal Tax Lien

Appendix C, Researching Taxpayer Index

Appendix D, Additional Resources

Department of the Treasury INTERNAL REVENUE SERVICE Guidelines for Processing Notice of Federal Tax Lien Documents CONTENTS IRS Contact Information .......................................................................................... 2 Centralized Lien Operation ..................................................................................... 2 The Federal Tax Lien Process ................................................................................ 3 Procedures for a Tax Lien Release and Request for Balance Due ........................ 7 Information for Recording Lien Documents ............................................................. 9 Social Security Number Redaction for Lien Documents ........................................ 12 Payment Process for Recording Lien Documents ................................................ 13 Appendix A, Recording Office Notification to IRS ................................................. 15 Appendix B, Certificates Related to Notices of Federal Tax Lien ......................... 16 Appendix C, Researching Taxpayer Index ............................................................ 17 Appendix D, Additional Resources ....................................................................... 19 This document is intended to provide information about the centralized IRS lien processes and to ensure that federal tax lien documents are timely filed, properly recorded, and their filing fees promptly paid. Any names used for examples or illustrations in this publication are fictional and do not represent any real persons or entities. Updates have been made throughout this document. Notable changes since the last revision include: Pg 3 Refiling a Notice of Federal Tax Lien Pg 5 Withdrawal of Notice of Federal Tax Lien after Release Pg 6 Notice of Federal Estate Tax Lien Pg 10 “Lost” Notices of Federal Tax Lien Pg 10 Archiving/Purging Federal Tax Lien Documents Pg 14 Treasury Offset Program Pg 17 Researching Taxpayer Index This document is current through the publication date. Changes that may occur after the publication date will be communicated to the impacted recording office(s) and will be included in the next revision of this document. The most current revision of this document can be found [at www.irs.gov](at www.irs.gov). Note: This document is NOT for recordation. Internal Revenue Service, Department of the Treasury [www.irs.gov](www.irs.gov) Publication 1468 (01-2014), Catalog Number 26468Q IRS CENTRALIZED LIEN OPERATION CONTACT INFORMATION Please contact the Centralized Lien Operation with any questions or concerns regarding lien documents using the following information: Mailing address: Internal Revenue Service Centralized Lien Operation P.O. Box 145595 Stop 8420G Cincinnati, OH 45250-5595 Toll free phone number for taxpayers: 1-800-913-6050 Toll free phone number for recording offices: 1-800-913-4170 CENTRALIZED LIEN OPERATION The Centralized Lien Processing Operation at the Cincinnati IRS Campus is part of the Small Business/Self-Employed (SB/SE) Campus Compliance Services Operations (CCSO) Division. Employees in this department send out Notices of Federal Tax Lien to recording offices for filing. They also process requests for all notices of lien and releases. Employees handle telephone inquiries and correspondence from taxpayers, their representatives and recording offices. They also assist IRS field personnel with processing certain lien documents related to the Notice of Federal Tax Lien such as amendments, withdrawals, refiles, and revocations. The Centralized Lien Operation staff is authorized by the IRS to contact recording offices for the purpose of resolving problems concerning the filing of Notices of Federal Tax Lien, Notices of Federal Estate Tax Lien, and related documents. They are authorized access to all federal tax information contained in, and related to, such notices of lien and rela

FAQs

What triggers the creation of a federal tax lien?

A federal tax lien arises after the tax liability is assessed, a demand for payment is made, and the taxpayer does not pay it.

Why must a Notice of Federal Tax Lien be filed with the local recording office?

Filing establishes priority rights against certain other creditors and puts other creditors on notice of the government’s claim to the taxpayer’s property.

What responsibilities does the Centralized Lien Operation perform?

Employees send notices to recording offices for filing, process requests for notices and releases, handle inquiries and correspondence, and assist with certain lien document actions such as amendments, withdrawals, refiles, and revocations.

Sep 16, 2026

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