What is a 'Certificate of Discharge' and when would a taxpayer seek one?
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A
A certificate that removes the federal tax lien from a specific piece of property, commonly sought during a real estate sale to allow the transaction to close
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B
A document that permanently releases the taxpayer from all federal tax obligations
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C
A certificate confirming that all tax liabilities have been paid in full
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D
A court order discharging tax debts in bankruptcy proceedings