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Santa Ana California Form 668(Z): What You Should Know

The IRS will file a notice of lien for any property of a federal employee who fails to provide information on the lien or to pay taxes on the property. Filing a property name & address change is NOT required by the MUST. If the taxpayer has no MUST address or fails to file for the current year, the IRS must file a Notice of Change of Address on the return for the year for which the lien was filed. The notice of change of address must be filed with the federal return. If the taxpayer pays a property tax on the nonrefundable portion of the tax, then after filing a timely Form 8816 for either the prior year or the current year, the IRS would file the Notice of Change of Address on the following year's return with the federal return. This will allow the property owner to have the Notice of Federal Tax Lien on their previous year's federal property tax return for comparison purposes. In this case, the notice must contain all the property's name and address. If you are uncertain which IRS Region you may be referred to, you should contact the MUST Taxpayer Assistance Centers in your area. Many States have their own MUST Taxpayer Assistance Center(s), usually through their tax agencies. Contact your local Taxpayer Assistance Office, such as the following. State of Indiana Taxpayer Help Division, PO Box 1015, Indianapolis, IN 46208 State of South Dakota Revenue Services Division, PO Box 1010, Pierre, SD 57501 State of Utah Revenue Administration, 1855 S. 1300 E., Salt Lake City, UT 84131 State of Washington State Department of Revenue, PO Box 83300, Olympia, WA 98505 New Mexico Department of Taxation, 2650 W. Broadway, Albuquerque, NM 87 North Dakota Department of Revenue, P.O. Box 1108, Fargo, ND 58 Oregon Revenue Department, PO Box 202884, Portland Oregon 97 Wyoming State Tax Department PO Box 251736, Cheyenne, Wyoming 82 State of Wisconsin Department of Revenue, PO Box 84825, Madison, WI 53707 The State of Hawaii Department of Taxation, 2650 Punch bowl Street, Honolulu, HI 96813 U.S.

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