As of June 2016, send all applications for discharge of any estate tax lien to the IRS’s Advisory Estate Tax Lien Group for processing. Submit the application and required documentation on Form 4422, Application for Certificate Discharging Property Subject to Estate Tax Lien. Send the completed Form 4422 and all supporting documents to:
Internal Revenue Service
Advisory Estate Tax Lien Group
55 South Market St.
Mail Code 5350
San Jose, CA 95113 - 2324
Attn: Group Manager
Submit your application at least 45 days before the transaction date that the certificate of discharge is needed. Doing so will allow sufficient time for review, determination, notification and furnishing of any applicable documents by the transaction date. Applications will be processed in accordance with discharge provisions in IRC § 6325(c), Treasury Regulation 301.6325-1(c) and IRM 5.12.10, Lien Related Certificates.
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