# Federal Register #2026-20190

IRS Request for Comments on Federal Tax Lien Discharge and Subordination Forms

**Buyer:** Internal Revenue Service
**Posted:** October 02, 2026
**Respond By:** December 02, 2026
**Identifier:** 2026-20190

The Internal Revenue Service is seeking public comments on its information collection for federal tax lien applications.
- **Government buyer:** U.S. Department of the Treasury, Internal Revenue Service (IRS).
- **Notice purpose:** Request for public comments on the continued collection of information; this is not a procurement opportunity or award.
- **Forms covered:**
  - Form 14134: Application for a Certificate of Subordination, which requests that a federal tax lien take a subordinate position.
  - Form 14135: Application for a Certificate of Discharge, which requests removal of a federal tax lien from specified property.
- **Collection estimates:** 10,362 respondents and 22,665 annual burden hours.
- **Requested feedback:** Whether the information collection is necessary, whether the burden estimates are accurate, how clear and useful the information is, and how respondent burden or related costs could be reduced.
- **Changes:** The IRS states that the collection is unchanged from the previously approved version.
- **OEMs, vendors, products, and services:** None identified; no products or services are being purchased.

### Description

The Internal Revenue Service is inviting comments on an information collection request under the Paperwork Reduction Act. The collection concerns Forms 14134 and 14135: Form 14134 is used to apply for a Certificate of Subordination, and Form 14135 is used to apply for a Certificate of Discharge to remove a federal lien from specified property. The notice states there is no change to the previously approved collection and identifies individuals, households, businesses, nonprofits, farms, and government entities as affected publics. Written comments are due by December 1, 2026.

[View original listing](https://www.federalregister.gov/documents/2026/10/02/2026-20190/agency-information-collection-activities-comment-request-on-discharge-from-or-subordination-of)