FULL NAME OF FORM: How To Prepare Application For Certificate Of Subordination Of Federal Tax Lien
WHEN TO USE THE FORM: IRC § 6325(d) authorizes the subordination of a federal tax lien, including the general estate tax lien under IRC § 6324, the IRC § 6324A special lien for tax deferred under IRC § 6166, and the IRC § 6324B special use value lien when the conditions stated in Publication 784 and IRC § 6325(d) are met. Before deciding that a subordination of a federal tax lien is needed, be aware that certain subsequent liens take priority over a federal tax lien. See, for example, IRC §§ 6323(c)(3), 6324A(d)(3), and 6324B(c)(1).
HOW TO USE: There is no Internal Revenue Service form for the application. It should be prepared and filed in accordance with the instructions in Publication 784 and Regulation § 301.6325-1(d), which give other examples of possible use.