The seller or buyer can submit Publication 783, Instructions on How to Apply for Certificate of Discharge From Federal Tax Lien (PDF). Publication 783, How to Apply for a Certificate of.Publication 783 provides the instructions for completing form 14135. You will need to describe the property, its appraised value, and other information. For more information, refer to IRS Publication 783, Instructions on How to Apply for Certificate of Discharge From Federal Tax Lien. See IRS Publication 783: Instructions on How to Apply for a Certificate of. Discharge of Property from the Federal Tax Lien. Subordination. The taxpayer may apply for a certificate of discharge following the instructions in IRS Publication 783,. The IRS processes the withdrawal after release in the same manner that it does other withdrawals. IRS Publication 783 (Rev.