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 I need to have the federal tax linen withdrawn using form 12277.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?