(a) In generalIn such form and at such time as the Secretary shall prescribe by regulations, any person shall be allowed to appeal to the Secretary after the filing of a notice of a lien under this subchapter on the property or the rights to property of such person for a release of such lien alleging an error in the filing of the notice of such lien.
(b) Certificate of releaseIf the Secretary determines that the filing of the notice of any lien was erroneous, the Secretary shall expeditiously (and, to the extent practicable, within 14 days after such determination) issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous.
Structure US Code
Title 26— INTERNAL REVENUE CODE
Subtitle F— Procedure and Administration
§ 6323. Validity and priority against certain persons
§ 6324. Special liens for estate and gift taxes
§ 6324A. Special lien for estate tax deferred under section 6166
§ 6324B. Special lien for additional estate tax attributable to farm, etc., valuation
§ 6325. Release of lien or discharge of property