Federal Application for Certificate of Subordination of Federal Tax Lien
Extracted from PDF file 2017-federal-form-14134.pdf, last modified July 2010
Application for Certificate of Subordination of Federal Tax LienForm 14134 (June 2010) Department of the Treasury — Internal Revenue Service Application for Certificate of Subordination of Federal Tax Lien OMB No. 1545-2174 Complete the entire application. Enter NA (not applicable), when appropriate. Attachments and exhibits should be included as necessary. Additional information may be requested to clarify the details of the transaction(s). 1. Taxpayer Information (Individual or Business named on the notice of lien) Name (Individual First, Middle Initial, Last) or (Business) as it appears on lien Primary Social Security Number (last 4 digits only) Name Continuation (Individual First, Middle Initial, Last) or (Business d/b/a) Secondary Social Security Number (last 4 digits only) Address (Number, Street, P.O. Box) Employer Identification Number City State Telephone Number (with area code) Fax Number (with area code) 2. Applicant Information ZIP Code Check if also the Taxpayer (If not the taxpayer, attach copy of lien. See Sec.10) Name (First, Middle Initial, Last) Relationship to taxpayer Address (Number, Street, P.O. Box) City State Telephone Number (with area code) Fax Number (with area code) ZIP Code 3. Property Owner Check if also the Applicant Relationship to Taxpayer 4. Attorney/Representative Information Name (First, Middle Initial, Last) Attached: Form 8821 or Power of Attorney Form 2848 Yes No Interest Represented (e.g. taxpayer, lender, etc.) Address (Number, Street, P.O. Box) City State Telephone Number (with area code) Fax Number (with area code) ZIP Code 5. Lending/Finance Company Company Name Contact Name Contact Phone Number Type of transaction (For example, loan consolidation, refinance, etc) Catalog Number 54726H www.irs.gov Form 14134 (Rev. 06-2010) Page 2 of 3 6. Monetary Information Amount of existing loan (if refinancing) Amount of new loan Amount to be paid to the United States (6325(d)(1) applications only) 7. Basis for Subordination: Check the box below that best addresses what you would like the United States to consider in your application for subordination. (Publication 784 has additional descriptions of the Internal Revenue Code sections listed below.) 6325(d)(1) the United States will receive an amount equal to the lien or interest to which the certificate of subordination is issued (provide amount in Section 6 above) 6325(d)(2) the issuance of the certificate of subordination will increase the government's interest and make collection of the tax liability easier. (Complete and attach a signed and dated statement describing how the amount the United States may ultimately realize will increase and how collection will be facilitated by the subordination.) Statement Attached NA 8. Description of property (For example, 3 bedroom rental house; 2002 Cessna twin engine airplane, serial number AT919000000000X00; etc.): Address of real property (If this is personal property list the address where the property is located): Address (Number, Street, P.O. Box) City State Real Estate: Legible copy of deed or title showing legal description ZIP Code Attached NA 9. Appraisal and Valuations Appraisal: (Professional appraisal completed by a disinterested third party but it is not required for a subordination) Attached OR ONE OF THE FOLLOWING VALUATIONS: County valuation of property (real property) Attached Informal valuation of property by disinterested third party Attached Proposed selling price (for property being sold at auction) Attached Other: Attached Catalog Number 54726H www.irs.gov Form 14134 (Rev. 06-2010) Page 3 of 3 10. Copy of Federal Tax Lien(s) (Complete if applicant and taxpayer differ) Attached OR list the lien number(s) found near the top right corner on the lien document(s) (if known) 11. Copy of the proposed loan agreement (if available) No Attached No Attached No AND Describe how subordination is in the best interests of the United States: 12. Copy of a current title report (required for subordination) OR List encumbrances with seniority over the Federal Tax Lien. Include name and address of the holder; description of the encumbrance, e.g., mortgage, state lien, etc.; date of agreement; original loan amount and interest rate; amount due at time of application; and family relationship, if applicable. Include any home equity line of credit (HELOCs) advances beginning the 46th day after the NFTL was filed, through the date you submit your application, and include expected advances through the date the certificate will be issued. (Attach additional sheets as needed): 13. Copy of proposed closing statement (aka HUD-1) Attached No OR Itemize all proposed costs, commissions, and expenses of any transfer or sale associated with property (Attach additional sheets as needed): 14. Additional information that may have a bearing on this request, such as pending litigation, explanations of unusual situations, etc., is attached for consideration Yes No 15. Declaration Under penalties of perjury, I declare that I have examined this application, including any accompanying schedules, exhibits, affidavits, and statements and to the best of my knowledge and belief it is true, correct and complete. Catalog Number 54726H Signature/Title Date Signature/Title Date www.irs.gov Form 14134 (Rev. 06-2010)
Form 14134 (6-2010)
More about the Federal Form 14134 Other TY 2017
We last updated the Application for Certificate of Subordination of Federal Tax Lien in January 2018, so this is the latest version of Form 14134, fully updated for tax year 2017. You can download or print current or past-year PDFs of Form 14134 directly from TaxFormFinder. You can print other Federal tax forms here.
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The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 14134 from the Internal Revenue Service in January 2018.
Historical Past-Year Versions of Federal Form 14134
We have a total of five past-year versions of Form 14134 in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
Form 14134 (6-2010)
Form 14134 (6-2010)
Form 14134 (6-2010)
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