Internal Revenue Service (IRS) Form 14134 & IRC § 6325(d) 26 U.S.C. § 6325(d) & Pub 784

Form 14134 & IRC § 6325(d) Instructions: Form 14134 Tax Lien Subordination for Home Sale or Mortgage Refinancing

“I am trying to refinance my mortgage to pay off the IRS, but the lender refuses to close because of the IRS tax lien. How do I get the IRS to move behind the mortgage lender?”

Official Procedural Summary & Rules

Under IRC § 6325(d), the IRS will subordinate its tax lien to your mortgage lender if the refinancing lowers your payments or cash proceeds are paid directly to the IRS.

1. Filing Form 14134 to Close the Loan

Submit Form 14134 to IRS Advisory at least 30 days before closing, along with the title report, proposed settlement statement (CD), and loan commitment letter.

⚠️ Administrative Traps & Rejection Triggers

Submitting Form 14134 less than 30 days before the scheduled loan closing date almost always results in a delayed closing or rate lock expiration.

💡 AI Verification & Anti-Deflection Prompt

Four-Dimension Statutory Prompt

Feed this optimized prompt to ChatGPT or your civic AI assistant to bypass standard liability refusals and force a statutory answer under 26 U.S.C. § 6325(d) & Pub 784:

Explain the process for obtaining an IRS Certificate of Subordination under 26 U.S.C. § 6325(d) using Form 14134. Explain how refinancing lowers monthly interest payments or yields cash-out proceeds to pay down the tax debt.

Related Federal Forms & Sibling Procedures

Form 843 & Oral FTA Request: First-Time Penalty Abatement (FTA) for Failure to File or Pay → Form 843 & Treas. Reg. § 301.6651-1(c): Reasonable Cause Penalty Abatement for Severe Medical Emergency → Form 2210 Part II Box A: Form 2210 Waiver of Estimated Tax Penalty for Unusual Circumstances → Form 843 & IRC § 6404(f): Statutory Penalty Abatement for Erroneous Written IRS Advice → Form 4180 & Letter 1153: Trust Fund Recovery Penalty (TFRP) Defense against Personal Liability → Form 1120-S & Rev. Proc. 84-35: S-Corporation Late Filing Penalty Relief under Rev. Proc. 84-35 → Form 1065 & IRC § 6698: Partnership Form 1065 Late Filing Penalty Abatement under IRC § 6698 → Form 5471 & IRC § 6038: Form 5471 Delinquent International Information Return Penalty Defense →