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Official form guide
Form 14498: Application for Consent to Sale of Property Free of the Federal Tax Lien
IRS Form 14498 is the Application for Consent to Sale of Property Free of the Federal Tax Lien. It is filed by owners or parties seeking IRS consent to sell property encumbered by a federal tax lien.
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IRS Form 14498 - Application for Consent to Sale of Property Free of the Federal Tax Lien
IRS Form 14498 is the Application for Consent to Sale of Property Free of the Federal Tax Lien. It is filed by owners or parties seeking IRS consent to sell property encumbered by a federal tax lien.
Risk Radar
Scan points- 1Not stated in the official source.
- 2Entering incorrect taxpayer identification information — verify SSN or EIN matches IRS records
- 3Missing the applicable filing deadline — late filing can result in penalties and interest
- 4Incomplete or missing required information — fill in all applicable fields
- 5Not keeping a copy of the completed form for your records
Plain English
This form asks the IRS for permission to sell property that has a federal tax lien attached. With approval, the buyer can receive the property without the lien remaining on the title.
Submission Date
- Filing date: 2022-01-10 22:12:43
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- You file IRS Form 14498 when you need IRS consent to sell property that carries a federal tax lien.
- The form’s title, Application for Consent to Sale of Property Free of the Federal Tax Lien, clarifies its purpose for lien‑encumbered assets.
- You should use the 01/22 edition, as it is the most recent version mentioned in the official source.
- If you are not the property owner but a buyer, you may still submit the form on the owner’s behalf with proper authorization.
- Verify that the IRS has recorded a federal tax lien on the property before completing the application, as the form assumes an existing lien.
Deadline or filing window
Not stated in the official source.
Before you submit
- 1Gather the property’s legal description, tax lien notice number, and any IRS correspondence confirming the lien’s existence before starting the form.
- 2Prepare a signed statement from the owner authorizing you to request consent, because the IRS requires documented permission for third‑party filings.
- 3Include a copy of the current federal tax lien filing, which the IRS uses to verify the lien’s details and status.
- 4Attach any relevant court orders or settlement agreements that affect the lien, as the IRS may need to review them during consent evaluation.
- 5Confirm that you have the most recent 01/22 edition of Form 14498, because older versions may lack required fields.
How to file this form
- 1Complete each section of IRS Form 14498 accurately, signing where required, then attach all supporting documents gathered in your checklist.
- 2Mail the completed form and attachments to the address indicated in the IRS instructions, using a trackable delivery method for proof of receipt.
- 3Retain a complete copy of the submitted package for your records, as the IRS may reference it during processing.
- 4If you receive a notice of acceptance, keep it with your records; if denied, review the reasons and consider corrective action.
- 5Expect the IRS to take several weeks to review the application; delays may occur if any required information is missing or unclear.
Known limitations
- 1The official source does not provide filing deadlines, so you should verify any time limits on the IRS website before submitting.
- 2No fee amount is listed in the source; confirm whether a processing fee applies by checking current IRS fee schedules.
- 3The source omits guidance on electronic submission; assume only paper filing is supported unless the IRS later updates instructions.
- 4Because the source lacks a latest‑information page, the 01/22 edition may become outdated; re‑check for newer versions before filing.
- 5No statutory references appear in the source; you may need to consult the Internal Revenue Code for legal citations related to liens.
Field map
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General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
Almost done reviewing the fields?
Fillable formOpen in Editor->The form edition is 01/22; the source does not mention a latest‑information page or any changes.
Quick Facts
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After you file
- 1Monitor your mail for any IRS correspondence regarding the consent request, as additional information may be requested after filing.
- 2If the IRS approves, obtain a written consent letter and ensure the buyer receives it before closing the property sale.
- 3If the IRS denies consent, review the denial notice for specific reasons and consider filing an appeal or correcting deficiencies.
- 4Keep the consent decision on file for future reference, as it may affect subsequent tax filings or property transactions.
- 5Periodically verify that the lien remains released after the sale, because the IRS may require a final release document.
Sources
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
- SRCNot stated in the official source — verify on the agency site
Questions about IRS Form 14498
What is IRS Form 14498 used for?
This form asks the IRS for permission to sell property that has a federal tax lien attached. With approval, the buyer can receive the property without the lien remaining on the title.
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