The IRS could also grant an IRS Form 14135 Application for Certificate of Discharge of federal tax Lien if the IRS agrees to Lien Subordination in which the IRS will agree to allow liens that are junior to the Federal Tax Lien to move ahead of the Federal Tax Lien, such as in a case where the taxpayer is trying to refinance his or her home mortgage to avoid foreclosure, but Federal Lien Subordination is extremely complicated and time consuming, such that the vast majority of tax payers really need to hire a tax expert experienced in Federal Lien Subordination if a taxpayer wants to go this route.