July 15, 2013
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The IRS has asked that the following notice be disseminated to practitioners in Iowa and Nebraska:
Requests for estate tax lien discharges for decedents who were residents of Iowa should be submitted to the following address:
Internal Revenue Service
Attn: Estate and Gift Tax Group
210 Walnut Street
Des Moines, Iowa 50309
Requests for estate tax lien discharges for decedents who were residents of Nebraska should be submitted to the following address:
Internal Revenue Service
Attn: Patricia Henderson
1313 Farnam Street, STOP 4431-OMA
Omaha, Nebraska 68102-1881