There is no standard form available for an
application for Requesting the United States to
Release Its Right to Redeem Property Secured by
a Federal Tax Lien. Prepare your request in the
form of a typed letter and submit it with all
accompanying documents to:
IRS, Attn: Technical Services Advisory Group Manager
(Address Application to the IRS office that filed the lien. Use
Publication 4235, Technical Services Advisory Group
Addresses, to determine where to mail your request.)
General Information
Section 7425(d) of the Internal Revenue Code provides
that the United States may redeem real property sold
in a nonjudicial proceeding when the sale is made to
satisfy a lien prior to that of the government. The
Technical Services Advisory Group Manager for the
Internal Revenue Area in which the property is located
has been delegated authority to release any right to
redeem property.
The government may release its right of redemption if
you pay the Internal Revenue Service an amount equal
to the value of that right; or if the IRS determines that
the right of redemption is valueless.
Please follow all applicable instructions in this
publication when you apply for a release by the United
States of its right to redeem property under IRC
Section 7425(d).
General Instructions
How to Prepare an Application
Requesting the United States to Release Its Right to Redeem
Property Secured by a Federal Tax Lien
(over)
1. Do not send any payment with your
application. The Technical Services Advisory
Group Manager will notify you of any amount
due after your application is investigated and
approved. When your payment (if required) is
received, the Technical Services Advisory
Group Manager will issue you a release of the
right to redeem property.
2. Please send payment in cash, or by United
States postal or bank money order, or a
certified, cashier’s or treasurer’s check. Any
payment made with uncertified funds will delay
issuance of the release of the right to redeem
until the funds are validated and honored.
NOTE: Any questions regarding payment can
be addressed with the Technical Services
advisor assigned to handle the investigation.
3. JUDICIAL PROCEEDINGS – You can get an
application for a release of right to redeem
property from the United States Attorney’s
office for the judicial district in which the
property subject to the right of redemption is
located, if the United States has been properly
named a party defendant in a judicial
proceeding under Section 2410 of Title 28,
United States Code.
Specific Instructions
Important: You must include the date of your
application.
1. Please give the name and address of the
person requesting the United States to release
its right to redeem property under Internal
Revenue Code (IRC) section 7425(d).
2. Describe the property for which you are
requesting the United States to release its
right of redemption. Use the description in
the title or deed to the property, or attach a
certified copy of the title or deed. Include
street address, city and state. Indicate
whether it is a personal residence, rental
property, commercial property, unimproved
property, etc., at the time of the nonjudicial
sale.
3. Furnish the following information about the
nonjudicial sale (such as a foreclosure,
execution, state or local tax sale):
• Date sale was held.
• Name and address of the Technical
Services Advisory Group Manager to whom
the notice of sale was sent (if known).
• Name and address of purchaser.
• Purchase price.
4. If the property owner at the date of this
application was not the purchaser at the
nonjudicial sale, give the owner’s name and
address.
5. List the encumbrances you want to have 
considered. For each encumbrance show: 
• Name and address of holder. 
• Description of the encumbrance. 
• Date it arose. 
• If the encumbrance was recorded, give the 
date and place. 
• The original principal amount of the 
encumbrance and the interest rate. 
• The principal amount due as of the date of 
the application, if known. (Show costs and 
accrued interest separately.) 
• Your family relationship, if any, to the 
holder of any other encumbrance on the 
property.
6. Attach a copy of each Notice of Federal Tax Lien 
affecting the property, or furnish the following 
information as it appears on each filed Notice of 
Federal Tax Lien: 
• Name of the Internal Revenue Area Office. 
• Name and address of the taxpayer. 
• Date and place each notice was filed.
7. Give your estimate of the fair market value of 
the real property with a detailed explanation of 
how you arrived at the estimate.
8. The Technical Services Advisory Group 
Manager may request you to furnish additional 
information.
9. Provide a daytime telephone number and E-mail 
address (if available) where you may be 
reached.
10.Provide the name, address, telephone number 
and E-mail address of your attorney or 
representative, if you have retained one.
11.You must make the following declaration over 
your signature and title. “Under the 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.”
If the Lien Is Filed In: Send Correspondence to 
IRS Advisory Group at: 
Area Location Address Contact # Fax # 
North Atlantic Connecticut, Maine, Massachusetts, New 
Hampshire, Rhode Island, Vermont 15 New Sudbury Street, JFK Building, Rm. 800, 
PO Box 9112, Stop 20800A, Boston, MA 02203 617-316-2608 617-316-2606
Eastern and Southern New York 
(Hudson Valley) 1 Clinton Ave. & No. Pearl, 
Albany, NY 12207 518-427-4178 518-427-4214 
Bronx, Manhattan, Rockland, Staten Island 
and Westchester Counties 290 Broadway 
Manhattan, NY 10007 212-436-1314 212-436-1203 
Brooklyn, Queens and Long Island 10 Metro Center, 625 Fulton St 
Brooklyn, NY 11201 718-488-2826 718-488-2738
Western and Central New York Room 109, 130 S. Elmwood Ave 
Buffalo, NY 14202-2464 716-961-5381 716-961-5067 
Central Western Pennsylvania 1000 Liberty Ave Room 704, Pittsburgh, PA 15222 412-395-5200 412-395-5291
Publication 4235 (Rev. 6-2010)  Catalog Number 37262G    Department of the Treasury  Internal Revenue Services    www.irs.gov