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Discharge/Release of Tax Liens

Obtain discharge or release of federal tax liens from your property.

IRC Authority§§ 6325, 6323(j)
Discharge FormForm 14135
Subordination FormForm 14134
Withdrawal FormForm 12277
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Legally reviewed byGregory McCauley Jr., Esq.

Tax Attorney · Villanova University School of Law · Admitted in Delaware, New Jersey, United States Tax Court

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What This Actually Is — And How We End It

The Truth About Discharge/Release of Tax Liens — And What To Do Right Now

A federal tax lien attaches to every piece of property you own — and to anything you acquire while the lien is in place. It can stop a home sale, kill a refinance, freeze a business sale, and devastate your credit. But a lien is not permanent, and you have four distinct ways to get out from under it: discharge, release, subordination, and withdrawal.

McCauley Law Offices handles all four. We move quickly to keep real estate transactions on track, restore credit, and clear title — often within the timelines lenders and title companies require.

A lien discharge doesn't pay off your tax debt — it removes the IRS's claim from one specific piece of property so a transaction can close. The underlying debt remains, but the sale or refinance can proceed. This is the most common solution when a client needs to act fast.

Discharge vs. Release vs. Subordination vs. Withdrawal

These four terms sound similar but do very different things:

  • Discharge (Form 14135): Removes the lien from one specific property. Used when you need to sell or refinance. The lien stays attached to your other assets.
  • Release (Form 668(Z)): Eliminates the lien entirely — typically issued after the debt is paid in full, the 10-year collection statute expires, or a bond is posted. The IRS is required to release within 30 days of full payment.
  • Subordination (Form 14134): Keeps the lien in place but lets another creditor (usually a mortgage lender) take priority. Used when refinancing would put cash toward the IRS debt.
  • Withdrawal (Form 12277): Removes the public Notice of Federal Tax Lien as if it had never been filed — the most powerful credit-repair option. Available under Fresh Start when you owe $25,000 or less with a direct-debit installment agreement.

When a Discharge Is the Right Move

The IRS will grant a discharge under IRC § 6325(b) when one of the following is true:

  • § 6325(b)(1): The remaining property the IRS still has a lien against is worth at least double the tax owed plus any senior encumbrances
  • § 6325(b)(2)(A): The IRS receives the value of its interest in the discharged property from the sale proceeds
  • § 6325(b)(2)(B): The IRS determines its interest in the discharged property has no value (it's underwater)
  • § 6325(b)(3): The proceeds of sale are held in escrow subject to the IRS's lien

We identify which provision fits your facts, run the math the IRS will run, and prepare the application package the IRS expects — with property appraisals, payoff statements, title reports, and HUD-1 estimates already assembled.

Most lenders require the lien discharge or subordination certificate before closing — and the IRS officially says applications take 30 days but routinely run 45–60. If you have a closing date, start the process now. We've rescued transactions one week from closing, but every day matters.

Getting a Lien Withdrawn for Credit Repair

Even after a lien is released or paid, the public Notice of Federal Tax Lien can keep damaging your credit for years. A withdrawal under IRC § 6323(j) tells the world the lien was never properly filed. The IRS will withdraw a lien when:

  • The lien was filed prematurely or not in accordance with IRS procedures
  • You enter a direct-debit installment agreement and owe $25,000 or less (Fresh Start)
  • Withdrawal will facilitate collection of the tax
  • Withdrawal is in the best interest of you and the government

After we secure withdrawal, we provide the documentation you need to push the three credit bureaus to remove the derogatory mark.

Why This Work Belongs With a Tax Attorney

Title companies, escrow officers, and even some real estate attorneys don't know the IRS discharge process. Files routinely sit on the wrong IRS desk for weeks. We know which Advisory Group office to call, what package the IRS examiner wants, and how to escalate when a closing is in jeopardy. The wrong form sent to the wrong office can cost you the deal.

You Are Not Alone

People Just Like You Have Sat In This Exact Chair

They were terrified. They were ashamed. They thought they were the only one. Then they made one phone call — and everything changed.

Closing in 9 Days With $120,000 Lien

A King of Prussia homeowner came to us with a signed sale agreement, a $120,000 federal tax lien, and a closing date 9 days away. We secured a § 6325(b)(2)(A) discharge in 7 business days — the proceeds were applied to the IRS debt and the sale closed on time.

Refinance Blocked by Lien Priority

A Cherry Hill business owner needed to refinance her home to consolidate debt, but a $68,000 IRS lien sat ahead of the new mortgage. We obtained a lien subordination, the refinance funded, and she used part of the proceeds to enter a partial-pay installment agreement.

Credit Restoration After Payoff

A Chadds Ford client had paid his $42,000 tax debt two years earlier, but the lien still showed on his credit report and was blocking a small business loan. We filed Form 12277, obtained a withdrawal certificate, and walked him through removing the entry from all three credit bureaus.

Every Day You Wait, The IRS Wins A Little More.

Penalties stack. Interest compounds. Legal options quietly disappear. One free call ends the spiral.

Call (877) 829-5267
From Panic To Peace Of Mind

Exactly How We Take This Off Your Shoulders

The hardest step is the first one. Everything after that, we carry for you. No surprises. No runaround. No lectures.

  1. 1

    Inventory liens & affected property

    We pull IRS transcripts and county recorder records to map every active lien, the amount owed, and which properties are encumbered.

  2. 2

    Pick the right remedy

    Discharge, release, subordination, or withdrawal — each fits a different goal (sell, refinance, pay off, repair credit). We pick the one that actually solves your problem.

  3. 3

    Build the application package

    Form 14135, 14134, 12277, or 668(Z) — plus appraisals, payoff statements, title reports, HUD-1 estimates, and a cover letter framing the legal basis.

  4. 4

    Push the IRS Advisory Group

    We file with the correct Advisory office, follow up weekly, and escalate when deadlines slip — especially when a closing date is on the line.

  5. 5

    Close the loop on credit & title

    Once the certificate issues, we make sure it's recorded in every relevant county and provide you with the documentation needed to clean up your credit reports.

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Trusted by Thousands of Taxpayers

Real results from real clients

"McCauley Law resolved my $180,000 IRS debt for a fraction of what I owed. I was facing wage garnishment and bank levies — they stopped everything and negotiated an incredible settlement."

"After years of IRS letters and threats, Gregory and his team got my penalties completely removed. They were professional, responsive, and genuinely cared about my case."

"They stopped a wage garnishment within 48 hours and ultimately settled my case for pennies on the dollar. I can't recommend them enough."

"I hadn't filed taxes in 5 years and was terrified. McCauley Law handled everything — filed all my returns, negotiated with the IRS, and got my penalties reduced by 80%."

"As a small business owner, I was facing $250,000 in payroll tax debt. Their team negotiated an Offer in Compromise that saved my business."

"My ex-husband's tax fraud left me liable for $135,000. McCauley Law got full innocent spouse relief — I owe nothing. They gave me my life back."

"Facing criminal tax charges was the worst experience of my life. Gregory McCauley's defense was brilliant — charges reduced, no prison time. Forever grateful."

"The IRS had a lien on my home and was threatening seizure. McCauley Law negotiated a manageable payment plan and got the lien subordinated so I could refinance."

"Professional, knowledgeable, and responsive. They explained every step of the process and kept me informed throughout. Resolved my $92,000 tax debt for $8,500."

"McCauley Law resolved my $180,000 IRS debt for a fraction of what I owed. I was facing wage garnishment and bank levies — they stopped everything and negotiated an incredible settlement."

"After years of IRS letters and threats, Gregory and his team got my penalties completely removed. They were professional, responsive, and genuinely cared about my case."

"They stopped a wage garnishment within 48 hours and ultimately settled my case for pennies on the dollar. I can't recommend them enough."

"I hadn't filed taxes in 5 years and was terrified. McCauley Law handled everything — filed all my returns, negotiated with the IRS, and got my penalties reduced by 80%."

"As a small business owner, I was facing $250,000 in payroll tax debt. Their team negotiated an Offer in Compromise that saved my business."

"My ex-husband's tax fraud left me liable for $135,000. McCauley Law got full innocent spouse relief — I owe nothing. They gave me my life back."

"Facing criminal tax charges was the worst experience of my life. Gregory McCauley's defense was brilliant — charges reduced, no prison time. Forever grateful."

Google Review

"McCauley Law resolved my $180,000 IRS debt for a fraction of what I owed. I was facing wage garnishment and bank levies — they stopped everything and negotiated an incredible settlement."

RM

Robert M.

Philadelphia, PA

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