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Letters

E-10. Request for lien withdrawal

Adapt a model federal tax lien withdrawal request to explain your grounds and supporting facts. Check current IRS requirements and Form 12277 instructions.

Book by Justus D Eapen · The IRS Is Not the End of the World · professional review pendingThis page’s Source Notes and review status1 min read
Review status: book guide, pending professional review. This text has not yet been reviewed by an enrolled agent, CPA, or attorney. It is general education, not advice for your situation. Figures, forms, and thresholds change; verify them on IRS.gov.

Use this model letter

Copy or download the blank model letter, then replace every [bracketed field] and remove alternatives that do not apply. Read the guidance below before using it. These are templates, not official IRS forms; nothing is filed or sent for you.

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Use with Form 12277. The form asks for a reason; this is the attachment.

Attachment to Form 12277, [your name], SSN ending [digits]

I am requesting withdrawal of the Notice of Federal Tax Lien filed on [date] in [county, state], serial number [number from the lien], for tax periods [years].

Basis for withdrawal: [choose one]

[I entered into a direct debit installment agreement on [date]. The balance subject to the agreement is $[amount], which is $25,000 or less. The agreement will fully pay the liability within 60 months and before the collection statute expiration date. I have made [number] consecutive direct debit payments and have not defaulted. Under the IRS's installment agreement withdrawal policy, I request withdrawal of the notice.]

[The liability has been paid in full as of [date]. I am in compliance with all filing and payment requirements. I request withdrawal of the notice under the policy allowing withdrawal after full payment.]

[Withdrawal will facilitate collection because [specific reason, such as: I have a pending refinance that will produce $[amount] to be paid to the IRS, and the lender requires withdrawal].]

I request that notice of the withdrawal be sent to the credit reporting agencies and to [any other party you name].

[Signature, date]