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IRS

Publication 4235
Collection Advisory Offices
Contact Information
(Rev. 3-2024)
Catalog Number 37262G

Use this publication to determine which office to contact with questions about Notices of Federal Tax Lien and where to submit requests for lien-related certificates, such as those listed below.

You can find answers to many of your lien questions on our website IRS.gov. There you can type a key word of your question in the search box and then choose a resulting page matching your topic. For example:

• For general lien information, type "lien" and select the "Understanding a Federal Tax Lien" page (www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/Understanding-a-Federal-Tax-Lien).
• To get the total amount of your tax debt, type "account" and select the "Your Online Account" page (www.irs.gov/payments/your-online-account). Select "Sign in to your Online Account" to create or access your account.

If you cannot find an answer on our website or if you need specific case assistance, contact our offices as shown below.

Topic General question about a Notice of Federal Tax Lien

Instructions, Forms, or Additional Information* IRS website: Understanding a Federal Tax Lien
Office to contact Centralized Lien Operation
P.O. Box 145595, Stop 8420G
Cincinnati, OH 45250-5595
Phone: 800-913-6050
Outside the U.S.: 859-320-3526
Fax: 855-390-3530

Topic Getting a lien release or lien payoff balance

Instructions, Forms, or Additional Information* Publication 1450, Instructions on How to Request a Certificate of Release of Federal Tax Lien
Office to contact Centralized Lien Operation
P.O. Box 145595, Stop 8420G
Cincinnati, OH 45250-5595
Phone: 800-913-6050
Outside the U.S.: 859-320-3526
Fax: 855-390-3530

Topic Selling or transferring property subject to the lien

Instructions, Forms, or Additional Information* Publication 783, Instructions on how to apply for a Certificate of Discharge of Property From Federal Tax Lien
Office to contact Advisory Consolidated Receipts
7940 Kentucky Drive
Stop 2850F
Florence, KY 41042
Phone: 859-594-6090
Fax: 844-201-8382

Topic Borrowing or refinancing using property subject to the lien

Instructions, Forms, or Additional Information* Publication 784, How to Prepare an Application for a Certificate of Subordination of Federal Tax Lien
Office to contact Advisory Consolidated Receipts
7940 Kentucky Drive
Stop 2850F
Florence, KY 41042
Phone: 859-594-6090
Fax: 844-201-8382

Topic Borrowing to purchase property when taxes are owed

Instructions, Forms, or Additional Information* Publication 785, Purchase Money Mortgages and Subordination of Federal Tax Lien
Office to contact Advisory Consolidated Receipts
7940 Kentucky Drive
Stop 2850F
Florence, KY 41042
Phone: 859-594-6090
Fax: 844-201-8382

Topic Clarifying who the lien is against or what lien attaches

Instructions, Forms, or Additional Information* Publication 1024, How to Prepare an Application for a Certificate of Non-Attachment of Federal Tax Lien
Office to contact Advisory Consolidated Receipts
7940 Kentucky Drive
Stop 2850F
Florence, KY 41042
Phone: 859-594-6090
Fax: 844-201-8382

Topic Withdrawing the notice of lien from the public record

Instructions, Forms, or Additional Information* Form 12277, Application for Withdrawal of Filed Form 668(Y), Notice of Federal Tax Lien
Office to contact Advisory Consolidated Receipts
7940 Kentucky Drive
Stop 2850F
Florence, KY 41042
Phone: 859-594-6090
Fax: 844-201-8382

Topic Foreclosure - Non-Judicial sale notices**

Instructions, Forms, or Additional Information* Publication 786, Instructions for Preparing a Notice of Non-Judicial Sale and Application for Consent to Sale
Office to contact Advisory Consolidated Receipts
7940 Kentucky Drive
Stop 2850F
Florence, KY 41042
Phone: 859-594-6090
Fax: 844-201-8382

Topic Foreclosure - General questions and Redeeming Property

Instructions, Forms, or Additional Information* IRS website: Understanding a Federal Tax Lien Publication 487, How to Prepare an Application Requesting the U.S. Release Its Right to Redeem Property Secured by a Federal Tax Lien
Office to contact Advisory office for state where the notice of lien is filed (see page 2)

Topic General question about lien on deceased taxpayer

Instructions, Forms, or Additional Information* IRS website: Deceased Person
Office to contact Advisory office for state where the notice of lien is filed (see page 2)

Topic Questions about Federal Estate Tax Liens and IRC 2056A QDOT Collateral

Instructions, Forms, or Additional Information* IRS website: Deceased Person
Office to contact Estate Tax Advisory Group
55 South Market St., MS 5350
San Jose, CA 95113
Phone: (408) 283-2062
Fax: (877) 477-9243

Topic Making a claim for refund; Question on issues not shown

Instructions, Forms, or Additional Information* Publication 594, The IRS Collection Process
Office to contact Advisory office for state where the taxpayer resides (see page 2)

*Publications and Forms referenced above can be obtained through the IRS.gov website or the contact office. Certain topics also have supplemental instructional videos at 
www.irsvideos.gov/Professional/
IRSLiens.

**All notices of non-judicial sale must be sent to the Advisory Consolidated Receipts office, regardless of where the property is located or the notice of lien is filed.

For the complete listing of Advisory offices and their contact information, see page two.

Publication 4235 (Rev. 3-2024)
Catalog Number 37262G
Department of the Treasury
Internal Revenue Service
www.irs.gov

<Page 2>

Advisory Offices

To find the office serving your location, match the number for your State with the corresponding Advisory office in the table.

State; #
Alabama; 9
Alaska; 23
Arizona; 1
Arkansas; 20
California (North, Central) Incl. Monterey, San Benito, Merced, Madera Ctys.; 4
California (Central, South) Incl. Los Angeles, San Luis Obispo, Fresno Ctys.; 3
California (South) Incl. Orange, San Bernardino, Inyo Counties; 2
Colorado; 5
Connecticut; 19
Delaware; 18
District of Columbia; 22
Florida (North) Incl. Tallahassee, Jacksonville, Orlando, Tampa, St. Petersburg; 6
Florida (South) Incl. Miami, Ft. Lauderdale, Sarasota, Port St. Lucie; 7
Georgia; 8
Hawaii; 3
Idaho; 5
Illinois; 21
Indiana; 24
Iowa; 11
Kansas; 11
Kentucky; 16
Louisiana; 9
Maine; 19
Maryland; 22
Massachusetts; 19
Michigan; 10
Minnesota; 11
Mississippi; 9
Missouri; 11
Montana ; 23
Nebraska; 11
Nevada; 1
New Hampshire; 19
New Jersey; 12
New Mexico; 1
New York (NYC area) Incl. Suffolk, Rockland, Westchester Counties; 13
New York (All other areas); 14
North Carolina; 15
North Dakota; 11
Ohio; 16
Oklahoma; 17
Oregon; 23
Pennsylvania; 18
Rhode Island; 19
South Carolina; 15
South Dakota; 11
Tennessee; 20
Texas (North) Incl. Dallas, Ft. Worth, Abilene, Lubbock, Odessa, Tyler; 17
Texas (South) Incl. Houston, Austin, Beaumont, El Paso, Waco; 21
Utah; 5
Vermont; 19
Virginia; 22
Washington; 23
West Virginia; 16
Wisconsin; 24
Wyoming; 23
International (incl Puerto Rico, U.S. Possessions & Territories); 7

# 1

Address
4041 N. Central Ave., Suite 112,
MS 5021PHX, Phoenix, AZ 85012
Phone/Fax
Ph: 602-636-9358
Fx: 877-477-9225

# 2

Address
24000 Avila Rd., MS 5905 
Laguna Niguel, CA 92677
Phone/Fax
Ph: 949-575-6425
Fx: 877-477-9239

# 3

Address
300 N. Los Angeles St., MS-5021
Los Angeles, CA 90012
Phone/Fax
Ph: 213-372-4545
Fx: 855-673-2055

# 4

Address
1301 Clay St., Suite 1410S
Oakland, CA 94612
Phone/Fax
Ph: 510-907-5173
Fx: 877-477-9228

# 5

Address
1999 Broadway, MS 5021DEN 
Denver, CO 80202-2490
Phone/Fax
Ph: 303-603-4570
Fx: 877-477-9236

# 6

Address
400 West Bay St. Stop 5710 
Jacksonville, FL 32202
Phone/Fax
Ph: 904-665-0832
Fx: 855-851-8234

# 7

Address
1248 N. University Dr., MS 5780
Plantation, FL 33322
Phone/Fax
Ph: 954-991-4008
Fx: 855-851-8235

# 8

Address
401 W. Peachtree St. NW, Room 900
Stop 333-D 
Atlanta, GA 30308
Phone/Fax
Ph: 470-639-2495
Fx: 855-847-7741

# 9

Address
1555 Poydras St, Suite 220-Stop 65 
New Orleans, LA 70112-3747
Phone/Fax
Ph: 504-202-9630
Fx: 877-477-9213

# 10

Address
433 N. Summit St. Suite 220
Toledo, OH 43604-2638
Phone/Fax
Ph: 313-234-2398
Fx: 877-816-8631 

# 11

Address
M/S 5900, 30 E. 7th St, 
St. Paul, MN 55101-4940
Phone/Fax
Ph: 314-339-1604
Fx: 877-477-9247

# 12

Address
4 Paragon Way, Suite 2 
Freehold, NJ 07728
Phone/Fax
Ph: 973-921-4283
Fx: 877-477-8751

# 13

Address
290 Broadway, MS 05-A 
New York, NY 10007
Phone/Fax
Ph: 212-436-1046
Fx: 877-477-8744

# 14

Address
130 S Elmwood Ave, Ste 102 
Buffalo, NY 14202
Phone/Fax
Ph: 518-242-5404
Fx: 855-687-2725

# 15

Address
10715 David Taylor Dr., MB 25
Charlotte, NC 28262
Phone/Fax
Ph: 336-690-6095
Fx: 855-847-7742

# 16

Address
550 Main St., Room 9010B
Cincinnati, OH 45202
Phone/Fax
Ph: 513-975-6685
Fx: 855-807-0661

# 17

Address
55 N. Robinson, MS 5021 OKC 
Oklahoma City, OK 73102
Phone/Fax
Ph: 405-982-6604
Fx: 855-564-4242

# 18

Address
1000 Liberty Ave., Room 701-A 
Pittsburgh, PA 15222
Phone/Fax
Ph: 412-404-9700
Fx: 877-477-8750

# 19

Address
380 Westminster St., 4th floor
Providence, RI 02903
Phone/Fax
Ph: 617-316-2608
Fx: 877-477-8740

# 20

Address
801 Broadway, MDP 53 
Nashville, TN 37203
Phone/Fax
Ph: 615-250-5306
Fx: 877-477-9209

# 21

Address
1919 Smith St., 5021 HOU 
Houston, TX 77002
Phone/Fax
Ph: 713-209-4399
Fx: 877-477-9214

# 22

Address
400 N. 8th St., Room 898, Box 75 
Richmond, VA 23219
Phone/Fax
Ph: 804-916-8039
Fx: 855-851-8233

# 23

Address
915 2nd Ave, MS W245 
Seattle, WA 98174
Phone/Fax
Ph: 206-946-3080
Fx: 877-477-9227

# 24

Address
Stop 5303MIL, 211 W. Wisconsin Ave 
Milwaukee, WI 53203
Phone/Fax
Ph: 414-231-2121
Fx: 877-477-9261
   