This information is intended for the use of Title Companies and attorneys, as well as attorneys who practice real estate law. This e-mail provides clarification on procedures for disclosure of lien payoff information to third parties that do not have, and do not intend to acquire, interest in the subject property. The Internal Revenue Service has standardized its procedures to better ensure taxpayer privacy.

The Internal Revenue Service has changed the procedure that must be followed to request disclosure of outstanding amounts due on federal tax liens. We are standardizing this procedure nationwide to better ensure taxpayer privacy.

Before we can release tax information to you, we must receive Form 8821, Tax Information Authorization, signed by the taxpayer, authorizing IRS to disclose the amount of all Federal taxes due.

We anticipate that this change will improve our service to you by clearly identifying the information the taxpayer has authorized you to receive, reducing the need for multiple contacts with our office, and reducing the processing time of your information request.

You can download a copy of the Form 8821 by accessing this link, http://ftp.fedworld.gov/pub/irs-pdf/f8821.pdf

Please note:

• Instructions are on the back of the form
• Faxed copies of the form are acceptable
• The taxpayer(s) must sign the form and we must receive it from you within 60 days of their dated signature (Reg. 301.6103(b)(2))
• Once we receive Form 8821 we can generally update payoff information without a new Form 8821
• You may order additional Forms 8821 by calling the IRS toll-free forms line on 1-800-829-3676 or you may download the form from the IRS Digital Daily @ www.irs.gov.

The IRS appreciates your cooperation, and apologize if this procedural change causes you any temporary inconvenience. You may fax your request for a lien payoff, along with Form 8821, to the North/South Carolina Lien Unit at (336) 378-2316.

If you have any questions, please contact the North/South Carolina Lien Hotline at (336) 378-2090. You may also contact Nancy Scott in the North/South Carolina Tax Lien Unit on (336) 378-2085.