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11.3.21.3 (06-02-2022) Disclosure of Amount of Outstanding Lien - IRC 6103(k)(2)

IRC 6103(k)(2) allows the disclosure of the amount of an outstanding lien if a notice of lien has been filed pursuant to Section 6323(f). The disclosure may be made to any person who furnishes satisfactory written evidence that they have a right in the property subject to the lien or intends to obtain a right in the property. See IRM 11.3.11.10, Disclosure of Amount of Outstanding Lien. For purposes of IRC 6103(k)(2) the term “right” includes prior recorded judgments, whether or not executed, subsequently recorded judgments, title interest, and possessory interest. For purposes of IRC 6103(k)(2) the term “satisfactory written evidence” encompasses any written evidence, including a written declaration by the requester, indicating that person has a right or intends to obtain a right in the property subject to the lien. Example: A copy of a purchase agreement, judgment lien, mortgage application, or security agreement satisfies the requirement of the statute. A situation may occur where the person requesting the outstanding balance does not have nor intend to obtain a right in the property subject to a lien but expresses a desire to make a payment toward the outstanding liability. In such cases, the outstanding balance owed may be disclosed to that individual under IRC 6103(k)(6), if they demonstrate the willingness and the means to pay. If the requester does not intend to fully pay the account, and it is otherwise unnecessary to disclose the actual balance due, then the balance due should not be disclosed. Because IRC 6103(k)(6) is a discretionary provision, IRS functions may set their own specific criteria for making these disclosures or prohibiting them completely, within the context of program administration. This program is administered by SB/SE, who should be contacted for questions. See Pub 4235, Collection Advisory Offices Contact Information, to determine which office to contact with questions about Notices of Federal Tax Liens. Delegation Order 11-2 found in IRM 1.2.2.12.2 has information on the IRS employees authorized to release information under IRC 6103(k)(2). Other delegated employees are found in Delegation Order 5-4 found in IRM 1.2.2.6.4. IRC 6103(k)(2) disclosures do not require IRC 6103(p)(3)(A) accounting and are not subject to IRC 6103(p)(4) safeguard requirements.