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Instructions on how to apply for a Certiicate of ...

Instructions on how to apply for a Certificate of Subordination of Federal Tax Lien A Certificate of Subordination under Internal Revenue Code Section 6325(d)(1) and 6325(d)(2) allows a named creditorto move their junior creditor position ahead of the UnitedStates position for the property named in the certificate. For How to apply for a Certificate of Subordination of Federal Estate Tax Lien Under Section 6325(d)(3) of the InternalRevenue Code use Publication 1153. 1. Complete Form 14134, Application for Certificate ofSubordination of Federal Tax Lien attached with this publication. 2. Mail the completed Form 14134 and the appropriateattachments to: IRS, Attn: Advisory Group Manager(Refer to Publication 4235, Collection Advisory Group Addresses for the correct address.)

and Instructions on how to apply for a Certiicate of Subordination of Federal Tax Lien A Certiicate of Subordination under Internal Revenue Code

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