U.S. Attorneys' Manual
Tax Resource Manual
34. Form OBD 225 - Application for Release of Right of Redemption in Respect of Federal Tax Liens
U.S. Department of Justice
Washington, D.C. 20530
Application for Release of Right of Redemption in Respect of Federal Tax Liens
|
PART A - TO BE EXECUTED BY APPLICANT (See instructions on reverse) |
|||
| Title of Case (Give exact and complete data) |
|||
| _____________________________________________ hereby makes application for the release of the described property from the right of redemption of the United States Code, Section 2410(c), or under the applicable state law where the United States is joined as a party, and represents as follows: | |||
| 1. Property Data | |||
| Address |
Description | ||
| Type | Use |
||
| 2. Appraisal Action | |||
| Date |
Name of Appraiser | Fair Market Value | Forced Sale Value |
| _________________ | _________________ | _________________ | _________________ |
| 3. Foreclosure Action | |||
| Date of Sale |
Name and Address of Purchaser | Purchase Price | |
| 4. Encumbrances and Charges to be Considered | |||
| Date |
Description | Amount | Date and Place of Filing |
| 5. Federal Tax Liens | |||
| Amount |
Name and Address of Taxpayer | Date and Place of Filing | |
| 6. Other Pertinent Information | |||
| _________________________________________________________________ _ _____ |
|||
| 7. Statement of Applicant | |||
| This application is accompanied by a cashier's check or hereby offered for release of the right of redemption of the United States. Should this application be rejected, the return of such cashier's or certified check will be accepted without interest. I declare, under the penalties of perjury, that this application (including any accompanying schedules, exhibits, affidavits, and statements) has been examined by me and to the best of my knowledge and belief is true, correct and complete. | |||
| Name of Applicant (type or print) |
Amount of Check | Date | |
| Address |
Signature | ||
| Previous editions of this form are obsolete FORM OBD - 225 May 93 |
|||
|
PART B - FOR GOVERNMENT USE |
|||
| Release Recommended [ ]No [ ]Yes |
Reasons for Recommending Rejection, if any | ||
| Date |
Signature (District Director, Internal Revenue Service | ||
| Release Recommended [ ]No [ ]Yes |
D.J. File Number | CMN | Signature of United States Attorney |
| FOR USE OF OFFICIAL AUTHORIZED TO TAKE FINAL ACTION: | |||
| Application is [ ]Accepted [ ] |
Date | Signature of Appropriate Official | |
[cited in USAM 6-6.700]