Federal Tax Lien Release


The IRS prepares these documents. The releases are filed per KRS 382.490. The specific statute is printed below.

The release must by prepared by the IRS or appropriate U.S government entity. The release must be signed.

The release must reference the book and page number of the original lien.

The liens and releases must be linked in the applicable index per KRS 382.480, KRS 382.490.  The release must reference the book and page number of the original lien.

The county clerk shall file and retain all Federal tax lien notices. The county clerk shall enter the certificate, with the date of filing, in a federal lien index, on the same line where the notice of the lien so discharged is entered, and shall permanently attach the original certificate of discharge to the original notice of lien. He shall mail the duplicate to the lien holder from whom received.

382.490 DISCHARGE OF FEDERAL LIENS

(1) When a certificate of discharge of any tax lien issued by the collector of internal revenue is filed in the office of the county clerk where the original notice of the lien is filed, the county clerk shall enter the certificate, with the date of filing, in the federal tax lien index, on the same line where the notice of the lien so discharged is entered, and shall permanently attach the original certificate of discharge to the original notice of lien. He shall mail the duplicate to the collector of internal revenue from whom received.

(2) When a certificate of discharge of any lien as provided by KRS 382.480(3) is filed, the county clerk shall enter the certificate, with the date of filing, in a federal lien index, on the same line where the notice of the lien so discharged is entered, and shall permanently attach the original certificate of discharge to the original notice of lien. He shall mail the duplicate to the lien holder from whom received.

Fee Schedule