Publication 4235 — Collection Advisory Offices Contact

Official source: IRS Forms, Instructions & Publications (https://www.irs.gov/pub/irs-pdf/p4235.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Collection Advisory Offices Contact Information¶

Use this publication to determine which office to contact with questions about certain collection-related topics, Notices of Federal Tax Lien and where to submit requests for lien-related certificates, such as those listed below.

You can find answers to many of your lien questions on www.IRS.gov. There you can type a key word of your question in the search box and then choose a resulting page matching your topic. For example:

• For general lien information, type “lien” and select the “Understanding a Federal Tax Lien” page (www.irs.gov/Businesses/ Small-Businesses-&-Self-Employed/Understanding-a-Federal-Tax-Lien).

• To get the total amount of your tax debt, type “account” and select the “Your Online Account” page (www.irs.gov/ payments/your-online-account). Select “Sign in to your Online Account” to create or access your account.

**Publications and Forms referenced above can be obtained through the IRS.gov website or the contact office.

Publication 4235 (Rev. 7-2025) Catalog Number 37262G Department of the Treasury Internal Revenue Service www.irs.gov

Exceptions & meaning →

Topic	Instructions, Forms, or Additional Information*	Office to Contact
General question about a Notice of Federal Tax Lien	IRS website: Understanding a Federal Tax Lien	Centralized Lien Operation P.O. Box 145595, Stop 8420G Cincinnati, OH 45250-5595 Phone: 800-913-6050 Outside the U.S.: 859-320-3526 Fax: (855) 753-8177
Getting a lien release or lien payoff balance	Publication 1450, Instructions for Requesting a Certifcate ofRelease of Federal Tax Lien IRS website: Your Online Account	Publication 1450, Instructions for Requesting a Certifcate ofRelease of Federal Tax Lien IRS website: Your Online Account
Selling or transferring property subject to the lien	Publication 783, How to Apply for a Certifcate of Dischargeof Property From Federal Tax Lien	Note: Applications for Certifcate ofDischarge, Subordination, or Withdrawal of the NFTL may be submitted via IRS.gov through Your Online Account or by mail: Advisory Consolidated Receipts 7940 Kentucky Drive, Stop 2850A Florence, KY 41042-2915 Fax: 844-201-8382
Borrowing or refnancing using property subject to the lien	Publication 784, How to Prepare an Application for a Certifcate ofSubordination of Federal Tax Lien	Publication 784, How to Prepare an Application for a Certifcate ofSubordination of Federal Tax Lien
Withdrawing the notice of lien from the public record	Form 12277, Application forWithdrawal of Filed Form 668(Y), Notice of Federal Tax Lien	Form 12277, Application forWithdrawal of Filed Form 668(Y), Notice of Federal Tax Lien
Borrowing to purchase property when taxes are owed	Publication 785,Purchase Money Mortgages and Subordination of Federal Tax Lien	Publication 785,Purchase Money Mortgages and Subordination of Federal Tax Lien
Clarifying who the lien is against or what lien attaches	Publication 1024, How to Prepare an Application for a Certifcate ofNon-Attachmentof Federal Tax Lien	Publication 1024, How to Prepare an Application for a Certifcate ofNon-Attachmentof Federal Tax Lien
Foreclosure — Non-Judicial sale notices	Publication 786, Instructions for Preparing a Notice of Non-Judicial Sale and Application for Consent to Sale	Publication 786, Instructions for Preparing a Notice of Non-Judicial Sale and Application for Consent to Sale
Foreclosure — General questions and Redeeming Property	IRS website: Understanding a Federal Tax Lien, Publication 487, How to Prepare an Application Requesting the U.S. Release Its Right to Redeem Property Secured by a Federal Tax Lien	IRS website: Understanding a Federal Tax Lien, Publication 487, How to Prepare an Application Requesting the U.S. Release Its Right to Redeem Property Secured by a Federal Tax Lien
Selling or transferring property of an estate that fles Form 706	Form 4422, Application for Certifcate Discharging Property Subject to Estate Tax Lien	Form 4422, Application for Certifcate Discharging Property Subject to Estate Tax Lien
Form 706 Tax Liens and IRC 2056A QDOT Collateral	IRS website: Frequently Asked Questions on Estate Taxes	IRS website: Frequently Asked Questions on Estate Taxes
Requesting an Extension to Pay	Form 1127, Application for Extension of Time for Payment of Tax Due to Undue Hardship	Form 1127, Application for Extension of Time for Payment of Tax Due to Undue Hardship
Questions about lien on deceased taxpayer or proof of claim	IRS website: Deceased Person	Internal Revenue Service Control Point Monitor 3211 S. Northpointe Drive, Stop 22002 Fresno CA 93725-1959
Making a claim for refund of Trust Fund Recovery Penalty	Form 843, Claim for Refund and Request for Abatement	Form 843, Claim for Refund and Request for Abatement
Administrative claims; Question on issues not shown	IRS Website: Collection process: Filing or paying late	IRS Website: Collection process: Filing or paying late
Create/Terminate Fiduciary Relationship	Form 56, Notice Concerning Fiduciary Relationship IRS website: Where to fle tax returns	IRS Service Center where the person for whom you are acting is required to fle tax returns.