A Certificate of Discharge under Internal Revenue Code Section. 6325(b) removes the United States' lien from the property named in the certificate.Publication 783, How to Apply for a Certificate of. Discharge of Property From Federal Tax Lien. The 2010 - 2019 Qualified. A federal tax lien is the government's legal claim against your property when you neglect or fail to pay a tax debt. Purpose: The purpose of the IMF Entity Control Unit (ECU) is to correct and perfect taxpayer's name, filing statuses, addresses, etc. The Arizona Department of Revenue will follow the Internal Revenue Service (IRS) announcement regarding the start of the electronic filing season. Tax Analysts has obligations to protect all Tax Notes content. If the Federal income tax return of a Class II railroad or Class III railroad, or another eligible taxpayer, for a taxable year ending after.