Internal Revenue Service
Centralized Lien Processing (CLP)
NACRC Conference
Portland Oregon
July 15, 2011
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
CLP
Located at the Cincinnati IRS Campus in
Covington, KY.
100 Employees
Mailing Address:
Internal Revenue Service
Centralized Lien Processing
P.O. Box 145595 Stop 8420G
Cincinnati, OH 45250-5595
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.
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
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
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.
Resources



The best way to contact CLP is to call us on
our toll-free recorder hot line:
1-800-913-4170
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.
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.
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.
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
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.
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.
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.
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.
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 email
confirming each payment. To sign up,
go to IPPgroup@bos.frb.org
If you are changing your fees, please
notify our office 30 days in advance
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.
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.
Contact Information



CLP toll-free recorder hot line:
800-913-4170
Joe Budd, CLP Operation Manager:
859-669-3691 or
Joseph.W.Budd@irs.gov
Scott Lindsey, Program Manager:
901-546-2836 or
Vernon.S.Lindsey@irs.gov