How did I get here?
You have an unpaid tax balance and an NFTL has been recorded as public record, putting other creditors on notice that you owe the IRS. You would like the IRS to consider subordinating the NFTL as a means of addressing your tax debt. For example, you may be considering refinancing a home mortgage to take equity from the house to pay down your tax debt, or refinancing to lower your monthly mortgage payments in order to pay more towards a monthly payment plan with the IRS.
Additional information can be found in Publication 784, Instructions on how to apply for a Certificate of Subordination of Federal Tax Lien; and Publication 785, Purchase Money Mortgages, Purchase Money Security Interests, and Subordination of the Federal Tax Lien.
What are my next steps?
To request subordination, complete Form 14134, Application for Certificate of Subordination of Federal Tax Lien. See Publication 784 and Publication 785 for more information.
Once the IRS has reviewed your application for subordination of the NFTL, you will receive Letter 4027, Advising of Action on Application for Subordination of Federal Tax Lien, with its determination and any required action you need to take. If the IRS denies your request, you will be advised of your right to appeal under the Collection Appeal Program (CAP).
See Lien Relief additional options to address the NFTL.