certificate of discharge

certificate of discharge

Also called a waiver of tax lien.An IRS release of tax lien so that property can be sold or foreclosed. (For more information go to the IRS Web site www.irs.gov and see Form 4422, “Application for Certificate Discharging Property Subject to Estate Tax Lien”; Form 783, “Instructions on How to Apply for a Certificate of Discharge of Property from Federal Tax Lien”(nonestate tax); and Form 786, “Instructions for Preparing Notice of Non-judicial Sale of Property & Application for Consent to Sale.”)