Under what circumstances will the IRS withdraw a lien?
Yes. The IRS has the authority to withdraw a Notice of Federal Tax Lien against the taxpayer when IRS has prematurely filed the Notice or otherwise filed the Notice not in accordance with administrative procedures and when it will facilitate your payment of the tax, as when removal of the lien allows additional credit to pay the tax. Also, the IRS may withdraw a notice for any reason considered to be in the best interests of the government. Withdrawal of the Notice is not mandatory.