Form Publication 784 - Department Of Treasury Internal Revenue Service - Certificate Of Subordination Of Federal Tax Lien
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1
2How to Prepare an Application for a
Certificate of Subordination of Federal Tax Lien
There is no standard form available for an
4.
List or attach a copy of the liens, mortgages or
application for a Certificate of Subordination
other encumbrances against the property that you
of Federal tax lien. Prepare your request in the
believe have priority over the Federal tax lien.
For
form of a typed letter and submit it with all
each encumbrance show:
accompanying documents to:
a. The name and address of the holder
b. A description of the encumbrance
IRS, Attn: Technical Services Group Manager
c. The date of the agreement to the encum-
brance
(Address to the IRS office that filed the lien. Use
Publication 4235, Technical Services Group Addresses,
d. The date and place of the recording, if any
to determine where to mail your request.)
e. The original principal amount and the interest
rate
Information Required on Application
f. The amount due as of the date of the app-
Give date of the application.
lication, if known (
show costs and accrued
)
interest separately
Give the name and address of the person apply-
g. Your family relationship, if any, to the taxpayer
ing for the certificate of subordination under either
and to the holders of any other encumbrances
section 6325(d)(1) or 6325(d)(2) of the Internal
on the property
Revenue Code. See the “
” section
Additional Information
of this publication for applicable Internal Revenue Code
5. Instead of the information in 4a through f above, you
sections. Give the name and address of the taxpayer,
may substitute a preliminary title report listing the
and describe the property as follows:
required information.
1. Give a detailed description, including the location
of the property for which you are requesting the
6. The name and address of any new mortgage holder
certificate of subordination. If real property is
to which you are requesting the federal tax lien be
involved, submit a legible copy of the title or deed
subordinated, the amount of the proposed loan, and
to the property and the complete address (
a schedule showing all fees and expenses related
street,
).
to obtaining the loan.
city, state, and ZIP code
7. Furnish an estimate of the fair market value of the
2. Attach a copy of each notice of Federal tax
property for which you would like a certificate
lien, or furnish the following information as it
of subordination.
appears on each filed notice of Federal tax lien:
a. The location of the Internal Revenue
8. If you are submitting the application under section
Office that filed the lien
6325(d)(1), show the amount to be paid to the
United States.
b. The name and address of the taxpayer
against whom the notice was filed
c. The date and place the notice was
9. If you are submitting the application under section
6325(d)(2), attach a complete statement showing
filed
how the amount the United States may realize
d. The taxpayer social security number or
employer identification number shown
will ultimately increase and how collection of the
tax liability will be made easier.
on the lien
10. Furnish any other information that might help the
3. Submit a copy of each instrument to which you
Technical Services Group Manager decide whether
believe an encumbrance exists or describe the
to issue a certificate of subordination.
encumbrance to which the Federal tax lien is to
be subordinated, including:
11. The Technical Services Group Manager may
request that you furnish additional information.
a. The present amount of the encumbrance
b. The nature of the encumbrance (such as
mortgage, assignment, etc.)
12. Give a daytime telephone number where you may
be reached.
c. The date the transaction is to be completed
(over)
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