New IRS Discharge of Estate Tax Lien Procedure | Law.com

BY DONALD A. HAMBURG AND DANIEL B. AXMAN

As of June 1, 2016, and without any warning, the IRS radically changed the procedure to obtain a Discharge. The new procedure is described in detail in this article.

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If a decedent’s gross estate is below the filing threshold (currently $5.45 million), no Discharge is necessary. In those cases where a title company requires a Discharge to close an estate sale, the IRS will issue a Letter (Letter 1352) stating that no estate tax is due and the estate is not subject to a lien. The executors simply file Form 4422 in order to obtain this Letter.

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