Looking for Input – Liens Released in Error
On February 14, 2014, we held an interested parties meeting to solicit comments on a new regulation we are considering that would authorize specific procedures to authorize our staff release a lien under the discretionary language in Revenue and Taxation Code (R&TC) Section 21019, subdivision (f), together with a statement that the released lien should be treated as though it was filed or recorded in error. This proposed regulation would not address the mandatory release for filed-in-error situations described in subdivisions (c) and (d) of R&TC Section 21019.
If you have specific examples of situations or fact patterns where you believe that a lien should or should not be released under the above-described statutory authority, please let us know. We are actively seeking practitioners' input and we welcome all comments. Please note, however, that this proposal is not the same as the broader federal lien withdrawal authority as authorized in Internal Revenue Code Section 6323(j).
You may provide your comments no later than March 14 to Melody Scullary of our Legal Division.
LEGAL DIVISION MS A260
PO BOX 1720
RANCHO CORDOVA CA 95741-1720