IRS Extends Information Collection for Federal Lien Discharge and Subordination
The notice, dated Sep. 29, 2026, seeks comments through Dec. 1, 2026 on the continued use of Forms 14134 and 14135 by individuals, businesses and governments.
The Internal Revenue Service announced an extension of the information collection for discharging or subordinating Federal Lax liens. No changes are made to the previously approved collection, which is identified by OMB Control No. 1545-2174 and uses Forms 14134 and 14135.
Form 14134 applies for a Certificate of Subordination under Internal Revenue Code sections 6325(d)(1) and 6325(d)(2), allowing a named creditor to move ahead of the United States in lien priority. Form 14135 seeks a Certificate of Discharge under IRC section 6325(b) to remove the United States' lien from the identified property.
The IRS estimates 10,362 respondents will complete the forms, with an average response time of 2 hours, 11 minutes, resulting in 22,665 total annual burden hours.
Written comments must be received on or before Dec. 1, 2026. Submissions should be directed to Andres Garcia, IRS, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or emailed with "OMB Control No. 1545-2174" in the subject line. For additional information, contact Kerry Dennis at (202) 317-5751.
All comments will be summarized and become part of the public record, so commenters should avoid including confidential personal information.
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