There are times when you or the closing company may need to satisfy an IRS lien in order to proceed with a transaction. The IRS has put together a detailed guidebook to help walk you through the requirements. The information includes release forms, pay-off letter and Power of Attorney information.
IRS - Centralized Lien Processing Information for External Stakeholders (104k)
Standardized Procedures for Balance Due Requests and Release of the Notice of Federal Tax Lien (22k)