IRS Form 14498 – If a federal tax lien (NFTL) exists on real or personal property and you’re conducting a nonjudicial foreclosure or sale, the IRS may not automatically discharge its lien—even with proper notice. IRS Form 14498, Application for Consent to Sale of Property Free of the Federal Tax Lien, provides the official way to request IRS consent so the buyer receives clear title free of the federal tax lien.
This guide, based exclusively on official IRS sources (Form 14498 Rev. Jan 2022, Publication 786 Rev. Jan 2022, Internal Revenue Manual 5.12.4, 26 CFR §301.7425-3, and the supporting regulatory statement), explains everything you need to know in 2026.
What Is IRS Form 14498 and When Do You Need It?
Form 14498 is the IRS-approved application used by foreclosing creditors, trustees, attorneys, or other interested parties to request written consent from the IRS to sell property free and clear of the federal tax lien under IRC §7425(c)(2).
Key scenarios where you file Form 14498:
- The Notice of Nonjudicial Sale (Form 14497 or equivalent) is untimely, defective, or sent to the wrong IRS office.
- You want to sell even without a fully effective 25-day notice.
- The property has a federal tax lien but the sale proceeds (after senior liens and expenses) will adequately protect the IRS interest (e.g., taxpayer has no equity, or surplus proceeds are assigned to the IRS).
Consent is not required if you provide a fully effective Notice of Sale per IRC §7425(c)(1). However, when notice is inadequate, consent is the only way to discharge the lien at sale. Without consent, the IRS lien survives the sale.
Important: Consent can only be granted before the sale date. The IRS retains its right to redeem the property even after granting consent.
Download the current form here: IRS Form 14498 PDF (Rev. January 2022 – still current in 2026).
Related resources:
- Publication 786: Instructions for Preparing Notice of Nonjudicial Sale & Application for Consent (Jan 2022)
- Form 14497: Notice of Nonjudicial Sale of Property
Who Should File IRS Form 14498?
Typically filed by:
- Foreclosing lender or mortgage servicer
- Trustee in a deed-of-trust foreclosure
- Attorney handling the nonjudicial sale
- Executor or personal representative (in estate property sales with liens)
The applicant must declare under penalties of perjury that the information is true, correct, and complete.
Step-by-Step: How to Complete IRS Form 14498?
The form has 9 main sections (optional fields help provide extra detail but are not mandatory). Here is exactly what to include:
Section 1 – Applicant’s Information
Name, phone, fax, firm name, complete address. Optional: Additional contacts.
Section 2 – Federal Tax Lien Information
Attach copy of each Form 668(Y)(c) NFTL, OR provide:
- Place prepared/signed
- Earliest filing date (MM/DD/YYYY)
- Filing location
- Taxpayer name and address (as on NFTL)
Optional: SLID, SSN/EIN (redacted), etc.
Section 3 – Property Description
- Check Real or Personal Property
- For real property: Full legal description, street address, city/state/ZIP; attach abstract of title and/or deed if available
- For personal property: Detailed description (e.g., VIN, serial number, location)
- Perishable property: Explain why it qualifies (liable to perish or lose value)
Section 4 – Sale Information
- Sale location, date, time & time zone
- Terms of sale
- OR date taxpayer’s interest terminates
Section 5 – Financial Details
- Principal obligation + interest due to seller
- Known expenses (legal, selling costs, maintenance, etc.) with full description
- Total
Optional: Fair market value (with appraisal), senior liens, estimated surplus
Section 6 – Basis for Consent
Explain why an adequate and timely Notice of Sale cannot be (or was not) provided.
Section 7 – Adequate Protection Offered to the IRS
Describe what protects the government’s interest (e.g., “Taxpayer has no equity in the property” or “Surplus proceeds assigned to IRS”). Check “IRS lien interest is valueless” if applicable and explain.
Section 8 – Documents Attached
List everything (appraisals, title reports, payoff statements, etc.).
Section 9 – Declaration Under Penalties of Perjury
Signature, date, printed name, title.
Acknowledgment of Notice of Sale (optional but recommended): Request IRS acknowledgment.
Required Supporting Documentation
- Copy of every relevant NFTL (or detailed lien info)
- Property legal description / deed / abstract of title
- Professional appraisal or valuation (strongly recommended for FMV)
- Payoff statements for senior liens
- Proposed sale terms and expense breakdown
- Any evidence of adequate protection (assignment of proceeds, etc.)
Where and How to Submit Form 14498 (2026 Addresses)?
Submit in writing with the perjury declaration. Electronic submission is acceptable per IRM 5.12.4.7.1 if it contains all required information and is signed under penalties of perjury.
Mailing Address (Certified or Registered Mail):
Internal Revenue Service
Attn: Manager, Centralized Lien Operation
P.O. Box 145595, Stop 8420G NJS Team
Cincinnati, OH 45250-5595
Personal Service or Hand Delivery:
Collection Advisory Group Manager for the geographical area where the NFTL was filed (see Publication 4235 for current addresses by state/territory).
For property located in a specific area (especially internet/electronic sales): Send to the Collection Advisory Group Manager where the property is located.
Submit as early as possible (ideally at least 25 days before sale) so the IRS has time to review. The IRS cannot grant consent after the sale date.
What Happens After You Submit?
- IRS Advisory (or Centralized Lien Operation) reviews the application.
- They may request additional information or conduct a limited investigation if the government’s interest is significant.
- If approved → IRS issues a written Consent to Sale letter (referencing IRC §7425(c)(2)) that discharges the property from the federal tax lien upon sale.
- If denied → You receive a letter with reasons and suggested alternatives (e.g., full discharge via Form 14135 or substitution of proceeds).
- Surplus proceeds after the sale remain subject to the federal tax lien.
Processing time: Not fixed; submit early. Expedited requests are possible in urgent cases (e.g., perishable property).
Common Mistakes to Avoid
- Sending to the wrong IRS address (notice/consent is invalid)
- Missing the perjury declaration
- Failing to provide adequate protection details
- Submitting after the sale date
- Not attaching NFTL copies or property descriptions
FAQs About IRS Form 14498
Is Form 14498 mandatory?
No. You can submit the required information in any written format that meets 26 CFR §301.7425-3, but using the form ensures nothing is missed.
Can I use this for judicial foreclosures?
No—this is specifically for nonjudicial sales. Judicial sales follow different rules.
What’s the difference between Form 14498 and Form 14135 (Discharge)?
Form 14498 is for consent in a specific upcoming foreclosure sale. Form 14135 is a general application to discharge property from the lien (often used in sales not involving foreclosure).
Does consent eliminate the IRS right to redeem?
No. The United States still has 180 days (or longer in some cases) to redeem after the sale.
Is there a fee?
No filing fee for Form 14498.
Final Tips for Success
Always pair Form 14498 with a strong Notice of Sale (Form 14497) when possible. Consult Publication 786 for the complete checklist. If the property has significant equity or complex liens, consider consulting a tax attorney or enrolled agent familiar with federal tax liens.
For the most current addresses and procedures, always verify Publication 4235 and Publication 786 on IRS.gov, as Advisory office contacts can change.
Ready to file?
Download IRS Form 14498 now: https://www.irs.gov/pub/irs-pdf/f14498.pdf
Download Publication 786: https://www.irs.gov/pub/irs-pdf/p786.pdf
By following this guide and using official IRS forms and publications, you can successfully obtain consent and deliver clear title to the buyer—protecting all parties involved in the transaction.
This article is for informational purposes only and is based on current IRS sources as of February 2026. Tax laws and procedures can change; consult a qualified tax professional or the IRS directly for your specific situation.