IRS Asks: Hate Our Tax Lien Forms? Comment by December!
Published Date: 10/2/2026
Notice
Summary
The IRS wants your thoughts on how it collects info for forms that help people deal with federal tax liens—like getting them removed or lowered. If you or your business deals with these liens, this is your chance to speak up before December 1, 2026. No big money changes yet, but your feedback could make the process easier and less time-consuming!
Analyzed Economic Effects
2 provisions identified: 1 benefits, 1 costs, 0 mixed.
Forms to Remove or Subordinate Tax Liens
You can use IRS Form 14134 to apply for a Certificate of Subordination under Internal Revenue Code sections 6325(d)(1) and 6325(d)(2) so a named creditor can move ahead of the United States' position for the property named in the certificate. You can use IRS Form 14135 to apply for a Certificate of Discharge under IRC section 6325(b) to remove the United States' lien from the property named in the certificate.
Paperwork Time Burden for Filers
If you file Form 14134 or Form 14135, the IRS estimates each response takes about 2 hours and 11 minutes. The agency estimates 10,362 respondents and a total annual burden of 22,665 hours; the IRS is requesting comments on ways to minimize this burden and on estimates of related costs, with comments due by December 1, 2026.
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Key Dates
Department and Agencies
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