How do you transfer the liability of an Federal Tax Id # from one person to another?

Question

How do you transfer the liability of an Federal Tax Id # from one person to another?

Answer 1

You don't.  The taxpayer owes the money and that is that.  If there happens to be a federal tax lien outstanding, any property transferred without being discharged from the lien still has the lien on it.  The new person does not owe anything, but the property does.  

Can you state what you are really trying to accomplish?

Answer 2

Basically you don't.

More details, please, on the circumstances and what you are REALLY trying to do.