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CCA 201039027

Release of Lien or Discharge of Property

Official textIRS Written Determinations (PLR · TAM · CCA)irs.gov
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ID: CCA_2010082715013050 Number: 201039027
Release Date: 10/1/2010
Office: ---
UILC: 6325.00-00
From: ---
Sent: Friday, August 27, 2010 3:01:31 PM
To: ---
Cc: ---
Subject: RE: Short Sale Discharge case in Florida
IRM 5.12.3.14.3 does not apply in a short sale situation where the bank's lien exceeds the value of the property. ------

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