The IRS seized your property. Or filed a tax lien against your assets. Here's the procedural path back.

Priority 1 — CAP appeal within 10 business days (Form 9423)

Per Form 9423 instructions, you have 10 business days from the date IRS provided Form 2433 to file a Collection Appeals Program appeal. CAP triggers Appeals review under IRM 8.24.1; collection action is generally suspended during pendency. CAP is most useful where: the seizure was procedurally defective; the §6330 CDP notice was not properly issued; or the property is essential to a pending resolution (IA in process, OIC submitted). Once 10 business days pass, CAP appeal of the seizure is no longer available.

Priority 2 — Pre-sale redemption under IRC §6337(a)

For all property types, IRC §6337(a) provides a statutory right to redeem seized property at any time before the sale by paying the full tax, interest, penalties, and seizure costs. For real property only, IRC §6337(b) additionally provides a 180-day post-sale redemption right — paying the purchaser the amount paid at sale plus interest at 20% per year. The pre-sale window is open until the IRS conducts the §6335 public auction.

Priority 3 — IRC §6335(f) sale request

The owner of seized property may request that the property be sold within 60 days of the request (or a longer period specified by the owner). The IRS must comply unless compliance would not be in the best interest of the United States. The §6335(f) request is filed in writing to the PALS manager; the manager must respond within 30 days. This is most useful where delayed sale causes ongoing losses in property value and where the taxpayer's equity in the property would produce resolution funds.

Triggering event: full satisfaction of the liability (tax + penalties + interest), OR the liability becomes legally unenforceable (CSED expiration under §6502, bankruptcy discharge, or other unenforceability).

Result: IRS must issue Certificate of Release of Federal Tax Lien (Form 668-Z) within 30 days of determining the obligation is fully satisfied. Most NFTLs filed since 1982 contain self-releasing language — the lien automatically self-releases upon CSED expiration. However, the public notice remains in records unless withdrawal under §6323(j) is also obtained.

Removes a specific property from the lien while the lien remains against all other taxpayer property. The operative tool for completing property sales when the seller has an active federal tax lien. Filed via Form 14135 per Publication 783; IRS issues Form 669 (Certificate of Discharge). Processing time typically 30-45 days; expedited handling available for documented closing dates.

Keeps the IRS lien in place but allows a new creditor to move ahead of the IRS in priority — enabling new financing (mortgage, business loan) that would otherwise be blocked. Filed via Form 14134 per Publication 784; IRS issues Letter 4053 (Conditional Commitment) then Form 669 (Certificate of Subordination).

Removes the public notice from public records. The underlying §6321 statutory lien remains, but credit bureaus and title companies no longer see public notice. Most useful for credit and title-clearing purposes. Filed via Form 12277; IRS issues Form 10916 (Withdrawal of NFTL) or Form 10916(c) (Withdrawal After Release) if the lien has already been released.

The IRS seized my car or business equipment. Can I get it back before sale?

Yes — through three paths. First, redemption under IRC §6337(a) allows you to redeem the property at any time before the sale by paying the full tax, interest, penalties, and costs. Second, CAP appeal under Form 9423 within 10 business days of Form 2433 can suspend the sale pending Appeals review — useful where the seizure was procedurally defective or where collection alternatives are imminent. Third, release under IRC §6343 is available on grounds including liability satisfied, installment agreement, or hardship. The fastest path is typically direct contact with the assigned Revenue Officer to negotiate release in exchange for an IA or other resolution commitment.

A federal tax lien is blocking my home sale closing in 30 days. What do I do?

The pathway depends on sale economics. If proceeds will fully satisfy the tax liability: file a §6325(a) release request — the IRS issues Form 668-Z within 30 days. If proceeds partially satisfy and exceed the IRS's interest: file a §6325(b)(2)(A) discharge application (Form 14135). If the IRS's interest has no value because the mortgage exceeds property value: file a §6325(b)(2)(B) discharge application. If neither works: a §6325(b)(3) escrow arrangement allows sale with proceeds held subject to lien. Expedited handling is available where the closing date is documented — practitioners request expedited treatment with closing date documentation attached.

What's the difference between lien release, discharge, and withdrawal?

Release under §6325(a) extinguishes the underlying §6321 statutory lien — the lien no longer attaches to any property. Document: Form 668-Z. Discharge under §6325(b) removes specific property from the lien while the lien remains against other taxpayer property. Document: Form 669. Withdrawal under §6323(j) removes the public Notice of Federal Tax Lien from public records while the underlying lien remains. Document: Form 10916. Different procedures, different documents, different legal effects.

Can I withdraw a tax lien just to improve my credit?

Possibly — through three paths. After full payment and lien release, withdrawal after release is available under IRC §6323(j)(1)(D) — eligibility requires tax liability satisfied, 3-year filing compliance history, and current estimated tax payments. Apply via Form 12277; mail Form 10916(c) to Equifax, Experian, and TransUnion to update credit reports. Second, Direct Debit Installment Agreement withdrawal under IRM 5.12.9.5 for taxpayers with balance under $25,000 who convert to DDIA and complete 3 consecutive payments. Third, withdrawal as part of an OIC or resolution under §6323(j)(1)(C).

The IRS sold my real property. Can I get it back?

For real property, IRC §6337(b) provides a 180-day post-sale redemption right. The owner may redeem within 180 days of the sale by paying the purchaser the amount paid at sale plus interest at 20% per annum. This right is unique to real property — personal property has no post-sale redemption right. Practitioners pursuing §6337(b) redemption should verify the sale date and 180-day calculation, confirm the amount paid at sale through Form 668-D or the IRS PALS office, prepare the redemption payment plus 20% annual interest, and deliver to the purchaser with documented proof of tender.

How long does the lien stay attached after I pay?

Under IRC §6325(a)(1), the IRS must issue Certificate of Release (Form 668-Z) within 30 days after determining the liability is fully satisfied. Most NFTLs filed since 1982 contain self-releasing language — the lien automatically self-releases when the §6502 CSED expires. However, the public Notice of Federal Tax Lien remains in public records unless withdrawal under §6323(j) is also obtained. Without withdrawal, the released lien continues to appear on credit reports for up to 7 years under FCRA rules. Full credit restoration requires both release (Form 668-Z) and withdrawal (Form 10916(c)) mailed to the credit reporting agencies.