federal tax liens, cert of release

[Anonymous]

Federal tax liens ....i need help...  I had two fed tax liens filed by IRS in '94 and '95' for 13K and 5K respectively.  I received a "cert. of release of federal tax lien"  in  '05 for removal of 13k lien although I DID NOT pay this lien.  I had it removed from my Equifax report.  I did not however get a release for 5k lien from IRS. (also DID NOT PAY)  I am hesitant to contact IRS  to ask for 5k "cert of release" even though they did not re-file back in '06.  According to "notice of Fed. Tax Lien" if it is not re-filed after 10 years, one month ( it wasn’t) then the lien is no longer in effect..

My question is should I contact IRS and ask for "Cert of Rel", for 5k lien,  to have this removed from my Eqif. report or am I asking for trouble?   (i.e. they make me pay) Thanks..

[guiness56]

Generally, unpaid tax liens can stay forever.

Did they issue the certificate of release due to the 10 year SOL for refiling?

[Andrew22]

I believe the SOL on federal taxes is 10 years, beginning with the date of the “assessment.” Mind you, this is not necessarily the year for which unpaid taxes were due. In other words, if your return for 1996 wasn't filed until 2001, and the tax was assessed in 2001, the 10-year period begins to run in 2001. There are are a few circumstances that can extend it, though, but it sounds like you may not have to worry about the underlying tax debt. 

[Anonymous]

They did issue a certificate of release on the 13k lien because the SOL expired and they did not refile.  I had that removed from Equifax.  I do not recall (or could not find) cert. of release foe 5K lien.  This is the one I am concerned about.  Do I contact IRS and ask for cert of release (there was no re-file as per county records) or do I let it lie?  how much does a 15 year old lien affect my score anyway?  I don't want to contact IRS and open up a can of worms!  Do I simply send in county record of no re-file to EQ. and ask them to remove?

Thanks..

[guiness56]

A tax lien, no matter how old, that is unpaid, is bad.

I would contact the IRS.  It's been over 10 years and I don't think they can refile.

But, you could always call and ask general questions without divulging who you are.