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Publication 785, Purchase Money Mortgages and Subordination of the Federal Tax Lien

Applicants use Form 14134, Application for Certificate of Subordination of Federal Tax Lien, to provide IRS the documentation needed to determine if a certificate of subordination should be issued.

Form 14135, Application for Certificate of Discharge of Property from Federal Tax Lien - A Certificate of Discharge under Internal Revenue Code Section 6325(b) removes the United States¡¯ lien from the property named in the certificate.

Use Publication 4235, Collection Advisory Offices Contact Information, to determine which office to contact with questions about Notices of Federal Tax Lien and where to submit requests for lien-related certificates.