Collection Advisory Offices

                                           Contact Information

Use this publication to determine which office to contact with questions about Notices of Federal Tax Lien and where to submit requests for lien-related 
certificates, such as those listed below.  
You can find answers to many of your lien questions on our website IRS.gov. There you can type a key word of your question in the search box and then 
choose a resulting page matching your topic. For example: 
•  For general lien information, type “lien” and select the “Understanding a Federal Tax Lien” page (www.irs.gov/Businesses/ Small-Busi-
nesses-&-Self-Employed/Understanding-a-Federal-Tax-Lien). 
•  To get the total amount of your tax debt, type “account” and select the “Your Online Account” page (www.irs.gov/ payments/your-online-
account). Select “Sign in to your Online Account” to create or access your account.
If you cannot find an answer on our website or if you need specific case assistance, contact our offices as shown below.

         Topic                                     Instructions, Forms, or Additional Information*                      Office to contact

General question about a Notice of                 IRS website: Understanding a Federal Tax Lien                 Centralized Lien Operation 
         Federal Tax Lien                                                                                        P.O. Box 145595, Stop 8420G
                                                                                                                        Cincinnati, OH 45250-5595
Getting a lien release or lien payoff      Publication 1450, Instructions on How to Request a Certificate of Re-        Phone: 800-913-6050
         balance                                             lease of Federal Tax Lien                           Outside the U.S.: 859-320-3526
                                                                                                                        Fax: 855-390-3530
Selling or transferring property                   Publication 783, Instructions on how to apply for a 
         subject to the lien               Certificate of Discharge of Property From Federal Tax Lien
Borrowing or refinancing using             Publication 784, How to Prepare an Application for a 
property subject to the lien                       Certificate of 
                                                                  Subordination of Federal Tax Lien              Advisory Consolidated Receipts
Borrowing to purchase property             Publication 785, Purchase Money Mortgages and Subordination of               7940 Kentucky Drive
         when taxes are owed                                      Federal Tax Lien                                      Stop 2850F
                                                                                                                        Florence, KY 41042
Clarifying who the lien is against or      Publication 1024, How to Prepare an Application for a Certificate of         Phone: 859-594-6090
         what lien attaches                        Non-Attachment of Federal Tax Lien                                   Fax: 844-201-8382
Withdrawing the notice of lien from        Form 12277, Application for Withdrawal of Filed Form 668(Y), Notice 
         the public record                                        of Federal Tax Lien
         Foreclosure —                     Publication 786, Instructions for Preparing a Notice of  
Non-Judicial sale notices**                Non-Judicial Sale and Application for Consent to Sale
         Foreclosure —                             IRS website: Understanding a Federal Tax Lien                 Advisory office for state where the 
         General questions and             Publication 487, How to Prepare an Application Requesting the U.S.    notice of lien is filed (see page 2)
         Redeeming Property                Release Its Right to Redeem Property Secured by a Federal Tax Lien
General question about lien on                               IRS website: Deceased Person                        Advisory office for state where the 
         deceased taxpayer                                                                                       notice of lien is filed (see page 2)
                                                                                                                 Estate Tax Advisory Group
         Questions about Federal                                                                                 55 South Market St., MS 5350
         Estate Tax Liens and                                IRS website: Deceased Person                               San Jose, CA 95113
IRC 2056A QDOT Collateral                                                                                               Phone: (408) 283-2062 
                                                                                                                        Fax: (877) 477-9243 
Making a claim for refund; Question                Publication 594, The IRS Collection Process                   Advisory office for state where the 
         on issues not shown                                                                                     taxpayer resides (see page 2)

*Publications and Forms referenced above can be obtained through the IRS.gov website or the contact office. Certain topics also have supplemental 
instructional videos at www.irsvideos.gov/Professional/IRSLiens.
**All notices of non-judicial sale must be sent to the Advisory Consolidated Receipts office, regardless of where the property is located or the notice of lien 
is filed.

For the complete listing of Advisory offices and their contact information, see page two. 

         Publication 4235 (Rev. 3-2024)   Catalog Number 37262G   Department of the Treasury   Internal Revenue Service   www.irs.gov

                                                                      Advisory Offices
              To find the office serving your location, match the number for your State with the corresponding Advisory office in the table.

                                    State                                       #                                State                                               #
Alabama                                                                         9  Montana                                                                          23
Alaska                                                                          23 Nebraska                                                                         11
Arizona                                                                         1  Nevada                                                                           1
Arkansas                                                                        20 New Hampshire                                                                    19
California (North, Central) Incl. Monterey, San Benito, Merced, Madera Ctys.    4  New Jersey                                                                       12
California (Central, South) Incl. Los Angeles, San Luis Obispo, Fresno Ctys.    3  New Mexico                                                                       1
California (South) Incl. Orange, San Bernardino, Inyo Counties                  2  New York (NYC area) Incl. Suffolk, Rockland, Westchester Counties                13
Colorado                                                                        5  New York (All other areas)                                                       14
Connecticut                                                                     19 North Carolina                                                                   15
Delaware                                                                        18 North Dakota                                                                     11
District of Columbia                                                            22 Ohio                                                                             16
Florida (North) Incl. Tallahassee, Jacksonville, Orlando, Tampa, St. Petersburg 6  Oklahoma                                                                         17
Florida (South) Incl. Miami, Ft. Lauderdale, Sarasota, Port St. Lucie           7  Oregon                                                                           23
Georgia                                                                         8  Pennsylvania                                                                     18
Hawaii                                                                          3  Rhode Island                                                                     19
Idaho                                                                           5  South Carolina                                                                   15
Illinois                                                                        21 South Dakota                                                                     11
Indiana                                                                         24 Tennessee                                                                        20
Iowa                                                                            11 Texas (North) Incl. Dallas, Ft. Worth, Abilene, Lubbock, Odessa, Tyler           17
Kansas                                                                          11 Texas (South) Incl. Houston, Austin, Beaumont, El Paso, Waco                     21
Kentucky                                                                        16 Utah                                                                             5
Louisiana                                                                       9  Vermont                                                                          19
Maine                                                                           19 Virginia                                                                         22
Maryland                                                                        22 Washington                                                                       23
Massachusetts                                                                   19 West Virginia                                                                    16
Michigan                                                                        10 Wisconsin                                                                        24
Minnesota                                                                       11 Wyoming                                                                          23
Mississippi                                                                     9  International (incl Puerto Rico, U.S. Possessions & Territories)                 7
Missouri                                                                        11

#                           Address                                   Phone/Fax    #                          Address                               Phone/Fax
1        4041 N. Central Ave., Suite 112,                      Ph: 602-636-9358    13   290 Broadway, MS 05-A                                       Ph: 212-436-1046
         MS 5021PHX, Phoenix, AZ 85012                         Fx: 877-477-9225         New York, NY 10007                                          Fx: 877-477-8744
2        24000 Avila Rd., MS 5905                              Ph: 949-575-6425    14   130 S Elmwood Ave, Ste 102                                  Ph: 518-242-5404
         Laguna Niguel, CA 92677                               Fx: 877-477-9239         Buffalo, NY 14202                                           Fx: 855-687-2725
3        300 N. Los Angeles St., MS-5021                       Ph: 213-372-4545    15   10715 David Taylor Dr., MB 25                               Ph: 336-690-6095
         Los Angeles, CA 90012                                 Fx: 855-673-2055         Charlotte, NC 28262                                         Fx: 855-847-7742
4        1301 Clay St., Suite 1410S                            Ph: 510-907-5173    16   550 Main St., Room 9010B                                    Ph: 513-975-6685
         Oakland, CA 94612                                     Fx: 877-477-9228         Cincinnati, OH 45202                                        Fx: 855-807-0661
5        1999 Broadway, MS 5021DEN                             Ph: 303-603-4570    17   55 N. Robinson, MS 5021 OKC                                 Ph: 405-982-6604
         Denver, CO 80202-2490                                 Fx: 877-477-9236         Oklahoma City, OK 73102                                     Fx: 855-564-4242
6        400 West Bay St. Stop 5710                            Ph: 904-665-0832    18   1000 Liberty Ave., Room 701-A                               Ph: 412-404-9700
         Jacksonville, FL 32202                                Fx: 855-851-8234         Pittsburgh, PA 15222                                        Fx: 877-477-8750
7        1248 N. University Dr., MS 5780                       Ph: 954-991-4008    19   380 Westminster St., 4th floor                              Ph: 617-316-2608
         Plantation, FL 33322                                  Fx: 855-851-8235         Providence, RI  02903                                       Fx: 877-477-8740
         401 W. Peachtree St. NW, Room 900
8        Stop 333-D                                            Ph: 470-639-2495    20   801 Broadway, MDP 53                                        Ph: 615-250-5306
         Atlanta, GA 30308                                     Fx: 855-847-7741         Nashville, TN 37203                                         Fx: 877-477-9209
9        1555 Poydras St, Suite 220-Stop 65                    Ph: 504-202-9630         1919 Smith St., 5021 HOU                                    Ph: 713-209-4399
         New Orleans, LA 70112-3747                            Fx: 877-477-9213    21   Houston, TX 77002                                           Fx: 877-477-9214
10       433 N. Summit St. Suite 220                           Ph: 313-234-2398         400 N. 8th St., Room 898, Box 75                            Ph: 804-916-8039
         Toledo, OH 43604-2638                                 Fx: 877-816-8631    22   Richmond, VA 23219                                          Fx: 855-851-8233
11       M/S 5900, 30 E. 7th St,                               Ph: 314-339-1604         915 2nd Ave, MS W245                                        Ph: 206-946-3080
         St. Paul, MN 55101-4940                               Fx: 877-477-9247    23   Seattle, WA 98174                                           Fx: 877-477-9227
12       4 Paragon Way, Suite 2                                Ph: 973-921-4283         Stop 5303MIL, 211 W. Wisconsin Ave                          Ph: 414-231-2121
         Freehold, NJ 07728                                    Fx: 877-477-8751    24   Milwaukee, WI 53203                                         Fx: 877-477-9261