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Robin D.
Robin D., Senior Tax Advisor 4
Category: Tax
Satisfied Customers: 15178
Experience:  15years with H & R Block. Divisional leader, Instructor
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I am in Lo Angeles county CA. How can I have tax liens subordinated

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I am in Lo Angeles county CA. How can I have tax liens subordinated to allow my loan modification?

Robin D. :

Hello and thanks for trusting me to help you today. I am a tax adviser with over 15 years of experience.

A Certificate of Subordination under Internal Revenue Code Section 6325(d)(1) and 6325(d)(2) allows a named creditor
to move their junior creditor position ahead of the United States’ position for the property named in the certificate.

A taxpayer has to submit their application at least 45 days before the transaction date that the certificate of subordination is needed.

Complete Form 14134, Application for Certificate of Subordination of Federal Tax Lien.

6325(d)(1) - a subordination may be issued under this section if you pay an amount equal to the lien or interest
to which the certificate subordinates the lien of the United States. So under this request you would need to pay an amount.

6325(d)(2) – a subordination may be issued under this section if the IRS determines that the issuance of the
certificate will increase the amount the government realizes and make collection of the tax liability easier.
This might involve a refinance to a lower interest rate which would, if the subordination were granted, allow
a larger monthly repayment rate on the tax liability.
When you complete the application you would need to choose which IRC you are requesting under.

Robin D. :

If this is a CA FTB lien then look to these instructions

Robin D. :

My goal is to give you excellent service. If you are satisfied, please rate me. If you have follow-up questions on this same topic, use the reply box below. To start a new conversation with me on a new topic request me again.


Are the implications different if IRS?


I do have both IRS and FTB that need to be dealt with.

Robin D. :

The first I sent you was for the IRS.


Got it.

Robin D. and other Tax Specialists are ready to help you
Thank you
Customer: replied 3 years ago.

Will the IRS and FTB work with me to have temporarily tax liens removed to allow my loan modification or will my loan modification fail due to their denial?

That would be a question for your loan provider(as far as subordination being a requirement). The IRS and FTB both will look at the specifics and if they believe it to be the best for their respective government positions then they will subordinate their liens.
I cannot guarantee though that either will allow the request.
Customer: replied 3 years ago.

How much should I expect to pay for this tax lien subordination service to a local attorney?

You do not have to use an attorney. You may find it less expensive to use a CPA or Enrolled agent. If you do retain and attorney their fee would not be something I could advise about.
Customer: replied 3 years ago.

What can I expect to pay an enrolled agent or a CPA for these services?


There is no standard fee that is published. Each would advise on their fee themselves. You would do better by calling and asking in your specific area. Just tell them you wish to file for subordination of lien (state and fed) and ask what they charge.
Did you see my answer on your other question?
Robin D. and other Tax Specialists are ready to help you