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Ex Wife moved to different city with kids. Need to have an IRS federal tax lien removed. Advice needed.

Glendale, CA |
Filed under: Tax lien Tax law

My ex wife and I have 50/50 custody. She moved from Glendale to Santa Monica with my kids. I need to move also to be with them but I won't be approved for an apartment with the lien.

I need to have the federal tax linen withdrawn using form 12277. I spoke to the taxpayer advocate who said to state the circumstances in 12277 and let them know it is causing a personal hardship.

I have come up with language for this but I was unclear from my discussion what the benefit is to the government to release this so I can move. Any advice on how to word this so I can have the best chance of withdrawal?

Incidentally, the lien was for $51K and we've paid down $38K in the last 6 months - does that have any bearing?

Attorney Answers 2


The specific wording for your situation will depend on the facts and circumstances of your matter. The IRS is willing to help taxpayers with liens in certain circumstances if it looks like the taxpayer will not benefit financially in any way without the IRS receiving payment of the financial gain. It may benefit you to have a tax professional review your situation and help you complete the form. It could mean the difference between getting approved or denied.

H. Daniel Lively, Esq., LL.M., CPA Certified Tax Specialist, CA Board of Legal Specialization 714-708-2593 Mr. Lively is a Certified Tax Specialist by the State Bar of California Board of Legal Specialization. He can be reached at 714-708-2593 or individual seeking legal advice for their own situation should retain their own legal counsel as this response provides information that is general in nature and not specific to any person's unique situation. Circular 230 Disclaimer - Advice given in this response cannot be used to eliminate penalties with the IRS or any other governmental agency.

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The "benefit to the government" sounds like a tough argument to make in your situation. However, it sounds like you have paid it down to $25,000 or less. If this is correct, you may be eligible to have the lien removed once you enter into a direct debit agreement with the IRS. You will have to make three consecutive direct debit payments, be in good standing on your payment plan, and be in full compliance with other tax filing and payment requirements. I have attached a link to the IRS website with more information about this.

My comments are provided for general informational purposes only. They do not constitute legal advice for any given situation.

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