You’ve got a tax lien — but you also need a loan. Whether you're trying to refinance your home, pull equity, or get a business line of credit, the IRS lien sitting on your property feels like a dead end.

But here’s something most taxpayers (and even lenders) don’t know:

You can refinance or borrow against a property even with a lien in place — through IRS lien subordination.

Here’s how it works, how to qualify in Oklahoma, and how Summit Tax Relief can help.

What Is IRS Lien Subordination?

Lien subordination does not remove the IRS lien — but it allows another lender to move ahead of the IRS in lien priority for a specific transaction (usually refinancing or new financing).

The IRS agrees to let another creditor get paid first, which clears the way for your deal to go through.

This allows Oklahoma taxpayers to:

• Refinance a mortgage
• Access home equity to pay off the tax debt
• Borrow against business assets
• Complete a property sale with the IRS still involved

When Would the IRS Approve Lien Subordination?

The IRS considers subordination requests when:

• You’re refinancing an existing loan (not cashing out fully)
• The transaction will help you resolve the tax debt
• There is no harm to the IRS’s collection efforts

Common reasons:

• You’re using loan proceeds to pay the IRS
• You’re improving cash flow to make payments easier
• You’re refinancing at a lower interest rate to avoid default

How to Request Lien Subordination (in Oklahoma)

To request IRS subordination, you’ll need to submit:

IRS Form 14134 – Application for Certificate of Subordination

Along with:

• Copy of the lien
• Full appraisal or purchase contract
• Lender commitment letter
• Title report
• Explanation of how the deal benefits IRS collection efforts
• Proof of ongoing or proposed resolution (IA, OIC, etc.)

📌 We prepare and submit this entire package for you.

Subordination ≠ Withdrawal or Removal

Let’s be clear:

• Withdrawal = IRS lien is erased from public record
• Release = IRS lien is no longer legally enforceable
• Subordination = Lien stays, but another creditor gets paid first

Subordination is a tool to get things moving now, especially if you:

• Can’t qualify for full lien removal yet
• Need to close a time-sensitive deal
• Are trying to use equity to settle with the IRS

Why Use Summit Tax Relief for IRS Subordination?

This isn’t something you want to DIY.

• We gather lender docs, IRS transcripts, title reports, and payoff calculations
• We build your case for subordination approval — including IRS communication
• We make sure the process doesn’t delay your closing
• We file IRS Form 14134, supporting docs, and negotiate follow-up

Why Oklahoma Clients Trust Summit Tax Relief

• We’re Oklahoma-based and CPA-led
• We specialize in serious IRS problems ($25K+ cases only)
• We work with homeowners, business owners, and lenders across the state
• Flat-fee pricing = no hourly surprises
• We help you move forward — not stay stuck

Related Blog Posts (Internal Links)

• How to Remove an IRS Tax Lien from Your Property in Oklahoma
• IRS Tax Liens in Oklahoma – What They Are and How to Deal With Them
• Offer in Compromise: How It Works for Oklahoma Taxpayers
• IRS Wage Garnishment vs. Bank Levy – What’s the Difference in Oklahoma?

Get Help Now

Trying to refinance or sell a property in Oklahoma but have an IRS lien in the way? Don’t let a silent lien kill your deal.


Call Summit Tax Relief at (833) 477-4911
Schedule Your Free Strategy Call

Frequently Asked Questions

📣 About the Author

Marc Boulanger, CPA is the founder of Summit Tax Relief LLC, based in Oklahoma City, OK.

With over a decade of experience helping individuals and businesses resolve serious IRS and State tax issues, Marc specializes in tax resolution strategies including Offers in Compromise, wage garnishment relief, and back tax compliance.

He is licensed as a Certified Public Accountant in both Oklahoma and California, and has a proven track record of helping clients settle complex tax debts and regain financial stability.

📍 Learn more at www.summittaxrelief.com or call (833) 477-4911.