Program Number-
Intro to Lien Releases Federal Tax Matters
1 Hour CE Federal Tax Webinar
Speaker: Ayisha Hayes, EA
September 17, 2026, Noon-1 p.m.
Program Description
A federal tax lien can attach to a client's property and disrupt their ability to sell, refinance, or borrow. This introductory program gives tax professionals a clear, practical foundation in how federal tax liens arise and, more importantly, how they are released, discharged, subordinated, or withdrawn. Participants will gain the working knowledge needed to help clients navigate the resolution process with confidence.
The program begins with the fundamentals: how the statutory federal tax lien is created, the role of the Notice of Federal Tax Lien in establishing priority against other creditors, and how a lien differs from a levy. From there, instructor Ayisha Hayes, EA, walks through the mechanics of a lien release — including when the IRS is required to release a lien, the timing of automatic releases upon full satisfaction or expiration of the collection period, and how to request expedited action when a release is delayed or a client needs relief quickly.
Participants will also learn to distinguish a release from the related remedies of discharge of specific property, subordination, and withdrawal of the Notice of Federal Tax Lien, and will review the forms and documentation used to request each. Practical examples illustrate common client scenarios, such as clearing a lien to close a property sale, and the program emphasizes practitioner best practices for verifying that a release has properly posted with the relevant recording offices.
Learning Objectives
Upon completion of this program, participants will be able to:
- Explain how a federal tax lien arises and the function of the Notice of Federal Tax Lien.
- Distinguish a federal tax lien from a levy and describe how lien priority is determined.
- Identify the circumstances under which the IRS releases a federal tax lien, including automatic release upon full payment or expiration of the collection statute.
- Describe the process and documentation for requesting a lien release, including expedited requests.
- Differentiate a release from discharge, subordination, and withdrawal, and recognize when each remedy applies.
- Advise clients on verifying that a lien release has been properly recorded.
