26 U.S.C. § 6325 — Release of lien or discharge of property

Source [1] 26 U.S.C. § 6325 — Release of lien or discharge of property

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> Official source: https://uscode.house.gov/quicksearch/get.plx?title=26&section=6325 — Internal Revenue Code text as published by the U.S. House Office of the Law Revision Counsel, USLM bulk release point 119-102, retrieved 2026-09-09. Cite as: IRC § 6325. **Statutory text only** — editorial notes, amendment history and effective-date notes are omitted; confirm currency for amendments after the release point.

(a) Release of lien Subject to such regulations as the Secretary may prescribe, the Secretary shall issue a certificate of release of any lien imposed with respect to any internal revenue tax not later than 30 days after the day on which—

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