Does the IRS ever release a lien?

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There are many methods for requesting a lien release. Each method is based on your particular circumstances.

If you fully pay your debt, the lien must be released. If you still owe the IRS, you may request a release or discharge subordination based on your circumstances.

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I have received a document that states the IRS is proposing to assess the trust fund penalty against me. What does this mean?
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