Get Publication 784

Filling out the Publication 784 is an essential step when requesting a certificate of subordination for a federal tax lien. This guide provides clear, step-by-step instructions for effectively completing this form online.

Follow the steps to complete the Publication 784 application

1. Click ‘Get Form’ button to obtain the form and open it in your browser.
2. Begin by providing the date of your application at the top of the form.
3. Include your name and address as the applicant for the certificate of subordination, specifying whether you are applying under section 6325(d)(1) or 6325(d)(2) of the Internal Revenue Code.
4. Next, provide the name and address of the taxpayer and give a detailed description of the property for which you are requesting the certificate.
5. List or attach copies of any liens, mortgages, or encumbrances that you believe have priority over the federal tax lien, including details such as the holder's name and address, a description of the encumbrance, and related financial information.
6. If applicable, include a preliminary title report with the information listed in step 5.
7. Indicate the name and address of any new mortgage holder to which you request the federal tax lien be subordinated and detail the proposed loan amount and associated fees.
8. Attach copies of each notice of federal tax lien, or provide the details as they appear on the notices.
9. Estimate and provide the fair market value of the property for which you are seeking the certificate of subordination.
10. If you are applying under section 6325(d)(1), show the amount to be paid to the United States.
11. Submit a comprehensive statement if applying under section 6325(d)(2) that outlines how the government's interest will increase and how tax collection will be facilitated.
12. Include any additional information that may assist the Technical Services Group Manager in evaluating your application.
13. Provide a daytime telephone number where you can be reached for any follow-up.
14. If applicable, include the contact information of your attorney or representative.
15. Finally, write the required declaration over your signature, confirming the truth and completeness of your application.
16. After completing the form, save your changes, and then download, print, or share the completed document as needed.

Take the next step and complete your document online today.