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).Publication 783 provides the instructions for completing form 14135. You will need to describe the property, its appraised value, and other information. Complete Form 14135, Application for Certificate of Discharge of Federal Tax Lien 2. See Publication 783, Application Form 14135, and the video Selling or Refinancing when there is an IRS Lien. What is included in a Notice of Sale? The first thing to note is that if there is a federal tax lien on your home, you must satisfy the lien before you can sell or refinance it. Use IRS Publication 783 and IRS Form 14135 to request an IRS COD. See Publication 783, Application Form 14135, and the video Selling or Refinancing when there is an IRS Lien.