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18. If application is made under section 6325 b 2 A or N25 b 2 B because a mortgage foreclosure is contemplated there will be a determination of the amount required for discharge or a determination that the Federal tax lien interest in the property is valueless. 6325 b 3 the Chief Tax Processing Center has the authority to approve an escrow agent selected by the applicant. If you pay by uncertified personal check issuance of the certificate of discharge will be delayed until the bank honors...
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