Enlarge image | Department of the Treasury — Internal Revenue Service Form 12277 Application for Withdrawal of Filed (October 2011) Form 668(Y), Notice of Federal Tax Lien (Internal Revenue Code Section 6323(j)) 1. Taxpayer Name (as shown on the Notice of Federal Tax Lien) 2. Social Security/Employer Identification No. 3. Taxpayer's Representative, if applicable, or Name and Title of contact person, if taxpayer is a business 4. Address (Number, Street, P.O. Box) 5. City 6. State 7. ZIP code 8. Phone Number 9. Attach copy of the Form 668(Y), Notice of Federal Tax Lien, if available, OR, if you don't have a copy, provide the following information, if available: Serial number of Form 668(Y) (found near the top of the document) Date Form 668(Y) filed Recording office where Form 668(Y) was filed 10. Current status of the federal tax lien ("x" appropriate box) Open Released Unknown 11. Reason for requesting withdrawal of the filed Notice of Federal Tax Lien ("x" appropriate box(es)) The Notice of Federal Tax Lien was filed prematurely or not in accordance with IRS procedures. The taxpayer entered into an installment agreement to satisfy the liability for which the lien was imposed and the agreement did not provide for a Notice of Federal Tax Lien to be filed. The taxpayer is under a Direct Debit Installment Agreement. Withdrawal will facilitate collection of the tax. The taxpayer, or the Taxpayer Advocate acting on behalf of the taxpayer, believes withdrawal is in the best interest of the taxpayer and the government. 12. Explain the basis for the withdrawal request (attach additional sheets and other documentation that substantiates your request, as needed) Under penalties of perjury, I declare that I have examined this application (including any accompanying schedules, exhibits, affidavits, and statements) and, to the best of my knowledge and belief, it is true, correct, and complete Affirmation Signature (Taxpayer or Representative) Title (if business) Date Catalog Number 27939C www.irs.gov Form 12277 (Rev. 10-2011) |
Enlarge image | Page 2 of 2 General Instructions 1. Complete the application. If the information you supply is a. If a determination is made to withdraw the NFTL, we not complete, it may be necessary for the IRS to obtain will file a Form 10916(c), Withdrawal of Filed Notice of additional information before making a determination on the Federal Tax Lien, in the recording office where the application. original NFTL was filed and provide you a copy of the document for your records. Sections 1 and 2: Enter the taxpayer's name and b. If the determination is made to not withdraw the Social Security Number (SSN) or Employer NFTL, we will notify you and provide information Identification Number (EIN) as shown on the Notice of regarding your rights to appeal the decision. Federal Tax Lien (NFTL). 4. At your request, we will notify other interested parties Section 3: Enter the name of the person completing of the withdrawal notice. Your request must be in the application if it differs from the taxpayer's name in writing and provide the names and addresses of the section 1 (for example, taxpayer representative). For credit reporting agencies, financial institutions, and/or business taxpayers, enter the name and title of person creditors that you want notified. making the application. Otherwise, leave blank. NOTE: Your request serves as our authority to release the Sections 4 through 8: Enter current contact information notice of withdrawal information to the agencies, financial of taxpayer or representative. institutions, or creditors you have identified. Section 9: Attach a copy of the NFTL to be withdrawn, 5. If, at a later date, additional copies of the withdrawal notice if available. If you don't have a copy of the NFTL but are needed, you must provide a written request to the have other information about the NFTL, enter that Advisory Group Manager. The request must provide: information to assist the IRS in processing your request. a. The taxpayer's name, current address, and taxpayer identification number with a brief statement Section 10: Check the box that indicates the current authorizing the additional notifications;. status of the lien. b. A copy of the notice of withdrawal, if available; and "Open" means there is still a balance owed with c. A supplemental list of the names and addresses of respect to the tax liabilities listed on the NFTL. any credit reporting agencies, financial institutions, or "Released" means the lien has been satisfied or is no creditors to notify of the withdrawal of the filed Form longer enforceable. 668(Y). "Unknown" means you do not know the current status of the lien. . Privacy Act Notice Section 11: Check the box(es) that best describe the reason(s) for the withdrawal request. NOTE: If you are We ask for the information on this form to carry out the requesting a withdrawal of a released NFTL, you Internal Revenue laws of the United States. The primary generally should check the last box regarding the best purpose of this form is to apply for withdrawal of a notice of interest provision. federal tax lien. The information requested on this form is needed to process your application and to determine Section 12: Provide a detailed explanation of the whether the notice of federal tax lien can be withdrawn. events or the situation to support your reason(s) for the You are not required to apply for a withdrawal; however, if withdrawal request. Attach additional sheets and you want the notice of federal tax lien to be withdrawn, you supporting documentation, as needed. are required to provide the information requested on this form. Sections 6001, 6011, and 6323 of the Internal Affirmation: Sign and date the application. If you are Revenue Code authorize us to collect this information. completing the application for a business taxpayer, Section 6109 requires you to provide the requested enter your title in the business. identification numbers. Failure to provide this information may delay or prevent processing your application; providing 2. Mail your application to the IRS office assigned your false or fraudulent information may subject you to penalties. account. If the account is not assigned or you are uncertain where it is assigned, mail your application to IRS, Routine uses of this information include giving it to the ATTN: Advisory Group Manager, in the area where you live Department of Justice for civil and criminal litigation, and to or is the taxpayer's principal place of business. Use cities, states, the District of Columbia, and U.S. Publication 4235, Advisory Group Addresses, to determine commonwealths and possessions for use in administering the appropriate office. their tax laws. We may also disclose this information to other countries under a tax treaty, to federal and state 3. Your application will be reviewed and, if needed, you may agencies to enforce federal nontax criminal laws, or to be asked to provide additional information. You will be federal law enforcement and intelligence agencies to contacted regarding a determination on your application. combat terrorism. Catalog Number 27939C www.irs.gov Form 12277 (Rev. 10-2011) |