- Form 14134 is used to request a Certificate of Subordination of Federal Tax Lien under IRC sections 6325(d)(1) and 6325(d)(2).
- Form 14135 is used to request a Certificate of Discharge of Property from Federal Tax Lien under IRC section 6325(b).
- The IRS estimates 10,362 respondents with an average burden of 2 hours and 11 minutes per response for a total of 22,665 annual burden hours.
- Written comments on the collection are due by December 1, 2026.
Information Collection Notice
The Internal Revenue Service published a notice in the Federal Register on October 2, 2026 inviting comments on the proposed extension of an information collection under the Paperwork Reduction Act of 1995.
The collection covers Forms 14134 and 14135. Form 14134 allows a named creditor to apply for a Certificate of Subordination that moves their position ahead of the United States on specific property. Form 14135 is the application for a Certificate of Discharge that removes the federal tax lien from the named property.
This is an extension of a currently approved collection with no changes to the forms or burden estimates. Affected parties include individuals, businesses, not-for-profit institutions, farms, and federal, state, local or tribal governments.
Burden Estimates and Comment Process
The IRS projects 10,362 respondents will each take an average of 2 hours and 11 minutes to complete the forms, resulting in 22,665 total annual burden hours.
Comments are requested on whether the collection is necessary, the accuracy of the burden estimate, ways to improve the information, and methods to reduce burden including through technology. All comments become public records.
Written comments must be received by December 1, 2026. They should be sent to Andres Garcia at the Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224 or emailed with OMB Control No. 1545-2174 in the subject line.
Context for Lien-Related Applications
These forms address specific statutory procedures for handling federal tax liens on designated property. The notice does not propose changes to eligibility, application standards, or underlying Internal Revenue Code rules.
Individuals or businesses with active federal tax liens may have additional questions about their overall tax situation beyond a single property discharge or subordination request. Republic Tax Relief offers a free, no-obligation initial consultation to evaluate suitability for its private tax-resolution services for IRS or state tax issues. Readers should contact the firm directly to discuss scope, fees, and availability of assistance with their specific circumstances.
The IRS notice itself does not alter lien enforcement, collection activities, or any tax debt obligations. Readers should verify current procedures, required documentation, and any fees directly with the IRS.
Announcement covered: Oct 2, 2026.
General information only, not individual tax, legal, or financial advice. Rules, deadlines, and eligibility depend on your circumstances. Check current official guidance or consult a qualified professional.
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