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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. 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Any names used for examples or illustrations in this publication are fictional and do not represent any real persons or entities.  \nUpdates have been made throughout this document. Notable changes since the last revision include: Pg 3 Refiling a Notice of Federal Tax Lien  \nPg 5 Withdrawal of Notice of Federal Tax Lien after Release  \nPg 6 Notice of Federal Estate Tax Lien  \nPg 10 “Lost” Notices of Federal Tax Lien  \nPg 10 Archiving/Purging Federal Tax Lien Documents  \nPg 14 Treasury Offset Program  \nPg 17 Researching Taxpayer Index  \nThis 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).  \nNote: This document is NOT for recordation.  \nInternal Revenue Service, Department of the Treasury [www.irs.gov](www.irs.gov) Publication 1468 (01-2014), Catalog Number 26468Q  \nIRS CENTRALIZED LIEN OPERATION CONTACT INFORMATION  \nPlease contact the Centralized Lien Operation with any questions or concerns regarding lien documents using the following information:  \nMailing address: Internal Revenue Service  \nCentralized Lien Operation  \nP.O. Box 145595  \nStop 8420G  \nCincinnati, OH 45250-5595  \nToll free phone number for taxpayers: 1-800-913-6050  \nToll free phone number for recording offices: 1-800-913-4170  \nCENTRALIZED LIEN OPERATION  \nThe 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.  \nEmployees 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.  \nThe 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","cbCaipKpe64ETs2l","https://ap.wps.com/l/cbCaipKpe64ETs2l","pdf",143636,19,"English","# IRS Contact Information\n## Centralized Lien Operation\n## The Federal Tax Lien Process\n## Procedures for a Tax Lien Release and Request for Balance Due\n## Information for Recording Lien Documents\n## Social Security Number Redaction for Lien Documents\n## Payment Process for Recording Lien Documents\n## Appendix A, Recording Office Notification to IRS\n## Appendix B, Certificates Related to Notices of Federal Tax Lien\n## Appendix C, Researching Taxpayer Index\n## Appendix D, Additional Resources","[{\"question\":\"What triggers the creation of a federal tax lien?\",\"answer\":\"A federal tax lien arises after the tax liability is assessed, a demand for payment is made, and the taxpayer does not pay it.\"},{\"question\":\"Why must a Notice of Federal Tax Lien be filed with the local recording office?\",\"answer\":\"Filing establishes priority rights against certain other creditors and puts other creditors on notice of the government’s claim to the taxpayer’s property.\"},{\"question\":\"What responsibilities does the Centralized Lien Operation perform?\",\"answer\":\"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.\"}]","IRS Publication 1468 - Guidelines for Processing Notice of Federal Tax Lien Documents | PDF",1789564673,7]