Internal Revenue Service Centralized Lien Processing (CLP) NACRC Conference Portland Oregon July 15, 2011

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1 Internal Revenue Service Centralized Lien Processing (CLP) NACRC Conference Portland Oregon July 15, 2011

2 Presenter Scott Lindsey - Program Manager, Campus Compliance Services Scott has oversight responsibility for key National programs including Centralized Liens, Centralized Collection Case Processing, Centralized Insolvency and Trust Fund Penalty Compliance

3 CLP Located at the Cincinnati IRS Campus in Covington, KY. 100 Employees Mailing Address: Internal Revenue Service Centralized Lien Processing P.O. Box Stop 8420G Cincinnati, OH

4 What we do File Notices of Federal Tax Liens, Releases, and Lien related documents with Recording Offices in all 50 states and territories. Handle Lien related inquiries from Taxpayers (and their representatives), Mortgage Companies, Courts, Recording Offices, and other parties of interest.

5 Key Personnel Adrian Gonzalez Acting Compliance Director Joe Budd Operations Manager Teresa Bellamy -- Department Manager, States Teams Joan Flach Department Manager, Field Resource Teams Nancy Booker Revenue Officer Advisor

6 Volumes Answer between 3,000-3,500 telephone calls per week Send approximately 22,000 documents per week for filing (approximately 16,000 of which are new liens) Service 3,583 different recording offices

7 How do Liens come to the Centralized Lien Processing? Liens come daily to CLP electronically from employees in our Automated Collection Sites (ACS) or from our Revenue Officers in local IRS offices. CLP prints all the documents in the system on Tuesday and Thursday of each week and mails them on Wednesday and Friday.

8 Resources The best way to contact CLP is to call us on our toll-free recorder hot line: Each state is assigned to a specific work team that has end-to-end accountability for the states they serve. Publication 1468 is your handbook for questions related to the processing of Notices of Federal Tax Lien and related documents.

9 Releases IRS Liens self release in 10 years unless IRS re-filed the Lien. When all periods on a Lien are satisfied the release is automatically generated. IRS is required by law to release a Lien within 30 days of being satisfied.

10 Self-Releasing Liens If a Notice of Federal tax Lien has not been refiled by the latest date shown in column e of the lien, that lien is released. No further document is necessary. The Notice itself operates as a release of the lien.

11 Withdrawals Per IRC 6323(j), a Withdrawal document removes the Notice of Federal Tax Lien Prior to March 2011, IRS only withdrew Notices of Federal Tax Lien in limited circumstances In March 2011, IRS Policy changed to permit the filing of a Withdrawal after the Notice of Lien had already been released

12 Walk-Ins If a taxpayer fully satisfies a lien by payment at a field office, IRS must provide an immediate release to the taxpayer. CLP generally only pays for the documents we mail for filing. However, if the recording office elects, it may accept a Form 3982 voucher and submit it to CLP for payment. If there is any doubt about the authenticity of a lien document presented for recording, please call our office immediately.

13 Potentially Lost Liens We ask that you record lien documents upon receipt and return them to IRS promptly. We may contact your office if the recording information for each lien is not present when the Billing Support Vouchers are returned. If there is no recording information for a lien sent but no record of it being returned after 60 days. If there is no recording information when we are about to release a lien.

14 Misdirected Liens If you receive a lien with an address that is not in your county, please file it. If you think we filed it in the wrong county, please file the lien. If you would, please attach a note when returning the lien that the address on the lien is not in your county.

15 Payment for Liens Thank you for helping IRS to comply with the Debt Collection Improvement Act which requires payment by electronic funds transfer. To date, most recording offices have had no or only minor problems and are reporting this speeds up cash flow to their offices.

16 Payment for Liens (cont d.) The Internet Payment Platform (IPP) may help your office to track payments by accessing your payment information on line or by receipt of an confirming each payment. To sign up, go to If you are changing your fees, please notify our office 30 days in advance

17 Redaction of SSNs IRS now partially redacts all but the last 4 digits of the SSNs (XXX-XX-6789). The last 4 digits may not be redacted. Lien documents, as presented by the IRS for filing, must be readily available to the public. Offices that have fully redacted must have a process in place to view the lien document as filed by IRS.

18 Thank You! Thank you for your continued efforts to work cooperatively with the CLP Operation and assisting IRS in serving America s taxpayers. Thank you for the opportunity to come to Portland and meet with you today.

19 Contact Information CLP toll-free recorder hot line: Joe Budd, CLP Operation Manager: or Scott Lindsey, Program Manager: or