Ezel / IRS Rulings / 200912031

CCA 200912031: Written authorization supported disclosure of a federal tax lien payoff

Number
200912031
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Disclosure to Persons Having Material Interest
Topics
Procedure, penalties, and administration
Code sections
§ 6103
Ruling dated
January 21, 2009
Publicly released
March 20, 2009
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2009, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2009
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel explained how to request payoff information for a filed notice of federal tax lien or an unfiled lien. Section 6103(k)(2) governed the disclosure, and the requester needed satisfactory written evidence of authorization. A title company commonly obtained a signed authorization from the buyer or seller and delivered or faxed it to the appropriate IRS office. No particular form was mandatory, although Form 8821 was sufficient, and payoff information sometimes could be disclosed by telephone.

Ruling snapshot

  • Question: What authorization and form were required to obtain federal tax lien payoff information?
  • Outcome: Advice given: satisfactory written authorization was required, but no particular form was mandatory and Form 8821 would suffice.
  • Key authorities: IRC § 6103(k)(2); Form 8821.

Full text (IRS public release)

ID: CCA_2009012114514353 Number: 200912031
Release Date: 3/20/2009
Office: ----------------------------
UILC: 6103.05-00

From: --------------------
Sent: Wednesday, January 21, 2009 2:51:51 PM
To: -------------------
Cc:
Subject: Lien Payoff Disclosure Issue

Hi ---------I am forwarding a published Chief Counsel Memo that details how to request a payoff of both a notice of federal tax lien and an unfiled lien. IRC 6103(k)(2) is the operative section. I don't have your facts, but I am going to assume that most of the requests are for release of a NFTL. You must have satisfactory written evidence. Title companies usually get the buyer or seller to sign a form which could then be hand delivered or faxed to the appropriate IRS office. There are also cases of disclosing payoff info over the phone. There is no particular form necessary although a Form 8821 would suffice. If this doesn't answer your question give me a call back. ,IRS CCA 200113029, 2001 WL 307748 (IRS CCA Mar 30, 2001).

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