The IRS will remove a Federal Lien when:The Federal Tax Lien was filed in error, or
The balances have been paid in full, or
An IRS Offer in Compromise has been accepted (see Offers in Compromise Engagement)
The Lien has become unenforceable, (see 10 Year Statute Engagement).
This below example represents an Actual IRS Certificate of Release of Federal Tax Lien.