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Special Enrollment Examination
Part 1SEE Part 1: Individuals✓Part 2SEE Part 2: BusinessesPart 3SEE Part 3: Representation, Practices and ProceduresLana owes $18,000. She enters a direct debit installment agreement, makes three payments on time and asks that the public notice of lien be removed to help her get a job. Which relief may fit?
The IRS may withdraw a notice of federal tax lien when, among other grounds, the taxpayer owes $25,000 or less and enters a direct debit installment agreement with at least three consecutive payments made, which removes the public filing. Discharge removes the lien from specific property, subordination lets another creditor move ahead, and release follows payment in full. Source: IRC 6323(j); Form 12277 instructions; IRM 5.12.9. Tax year: 2025 (law as of 31 Dec 2025).
Confusing withdrawal with release, discharge or subordination.
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