IRS Instructions on How to Apply for a Certificate of Subordination of Federal Tax Lien (May 2020)
IRS Instructions on How to Apply for a Certificate of Subordination of Federal Tax Lien (May 2020)

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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. For How to Apply for a Certificate of Subordination of Federal Estate Tax Lien Under Section 6325(d)(3) of the Internal Revenue Code use Publication 1153.

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  • Released: November 16, 2020
  • Author: Internal Revenue Service (IRS) Department of the Treasury
  • Rating: 5
  • Publisher: Ebook DIgital Agency
  • Total Page: 1013 pages
  • File Size: 3670 KB
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