Rev. Rul. 71-466

The purpose of this Revenue Ruling is to update and amplify the position set forth in G.C.M. 26419, C.B. 1950-1, 125, under the current statute and regulations.

This Revenue Ruling relates to whether district directors of internal revenue are required to acknowledge notices of Federal tax liens, certificate of release of lien, certificates of discharge of property subject to lien and other instruments required or authorized to be filed under sections 6323 and 6325 of the Internal Revenue Code of 1954, as amended by sections 101(a) and 103(a), respectively, of the Federal Tax Lien Act of 1966.

Acknowledgments are of statutory origin and are not essential to the validity of an instrument in the absence of specific statutory provisions. Acknowledgment of notices of tax liens, certificate of discharge, and other instruments mentioned above, would, therefore, not appear to be essential, inasmuch as there are no Federal statutory provisions specifically requiring acknowledgment of such instruments.

Section 6323(a) of the Code, which provides that a notice of lien shall not be valid unless filed in the office in which its filing is authorized by State law, does not purport to give a State authority to do more than designate a place for filing the notice. Section 6323(f)(3) of the Code, relating to the form and content of the notice, provides that the notice shall be valid notwithstanding any other provision of law regarding the form or content of a notice of lien. Accordingly, general provisions of State laws requiring the recording of documents, or otherwise requiring the acknowledgement of instruments relating to title to real property are not applicable. Section 6323(f) of the Code should be construed as setting up a specific filing procedure which is complete in and of itself and which is not affected by general provisions of State laws relating to recording, filing, or title to property.

Therefore, it is held that District Directors of the Internal Revenue Service are not required to acknowledge notices of tax liens, certificates of discharge or release, and such other instruments as are required or authorized to be filed under sections 6323 and 6325 of the Code.

G.C.M. 26419 is superseded since the position set forth therein is restated and amplified under the current law in this Revenue Ruling.

¹ Prepared pursuant to Rev. Proc. 67-6, C.B. 1967-1, 576.