1. Complete Form 14135, Application for Certificate of Discharge of Federal Tax Lien attached with this publication. (Publication 783 has additional descriptions of the Internal Revenue Code sections listed below.) 6325(b)(1).After the sale, the foreclosure sale purchaser would need to apply for a Certificate of Discharge of Property From Federal Tax Lien. Taxpayer Clinics (LITC) may be able to assist you in applying to the IRS for a Lien Subordination. Provide the name, address and telephone number of your attorney or representative as well as the closing attorney or Settlement. Company. Publication 783 (Rev. Give date of the application. Give the name and address of the person applying under section 6325(b) of the Internal. Documents are on file for public inspection in the Office of the. Losses, please see IRS Publication 529, Miscellaneous Deductions.