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So, you are an unrelated third party who wants to purchase the mortgage note, foreclose on the underlying property and take possession. IRS
Form 4422 is normally used by the estate requesting a release of the IRS potential estate tax lien so the property, in this case a mortgage note, can be sold.
You are correct in that the form should be completed by the estate. The form (link: http://www.irs.gov/pub/irs-pdf/f4422.pdf) allows the estate to request IRS release its claim against the property. Because the 706 has not yet been filed, pay special attention to the filing
instructions, as the form is filed with Estate and Gift at the IRS Center nearest the estate.
Because the estate has not yet filed returns
, expect the IRS to be slow in granting approval. They may wait for the 706 to be filed before acting.
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