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Discharge of Liens; Redemption by United States

---
identifier: "/us/fr/2012-25795"
source: "fr"
legal_status: "authoritative_unofficial"
title: "Discharge of Liens; Redemption by United States"
title_number: 0
title_name: "Federal Register"
section_number: "2012-25795"
section_name: "Discharge of Liens; Redemption by United States"
positive_law: false
currency: "2012-10-18"
last_updated: "2012-10-18"
format_version: "1.1.0"
generator: "[email protected]"
agency: "Treasury Department"
document_number: "2012-25795"
document_type: "rule"
publication_date: "2012-10-18"
agencies:
  - "Treasury Department"
  - "Internal Revenue Service"
cfr_references:
  - "26 CFR Part 301"
fr_citation: "77 FR 64033"
fr_volume: 77
---

#  Discharge of Liens; Redemption by United States

**CFR Correction**

In Title 26 of the Code of Federal Regulations, Parts 300 to 499, revised as of April 1, 2012, on page 563, in § 301.7425-4, in paragraph (b)(5) *Example 1,* at the end of the third sentence, “$1,000” is corrected to read “$100,000”.