# Release of Lien or Discharge of Property
> **IRS** · Final regulations and removal of temporary regulations. · Published 2008-01-31 · Effective 2008-01-31 · 73 FR 5741
## Document
- **Document number:** E8-1569
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 73 FR 5741
- **CFR reference:** 26 CFR 301
- **Publication date:** 2008-01-31
- **Effective date:** 2008-01-31
- **Treasury docket:** TD 9378
## Abstract

This document contains final regulations related to release of lien and discharge of property under sections 6325, 6503, and 7426 of the Internal Revenue Code (Code). These regulations update existing regulations and contain procedures for processing a request made by a property owner for discharge of a Federal tax lien from his property under section 6325(b)(4). The regulations also clarify the impact of these procedures on sections 6503(f)(2) and 7426(a)(4) and (b)(5). These regulations reflect the enactment of sections 6325(b)(4), 6503(f)(2), and 7426(a)(4) by the IRS Restructuring and Reform Act of 1998.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2008/01/31/E8-1569/release-of-lien-or-discharge-of-property)
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