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["Application for Certificate of Subordination"]
["of Federal Tax Lien"]
[]
["Complete the entire application.  Enter NA (not applicable), when appropriate.  Attachments and exhibits should be included as necessary.  Additional information may be requested to clarify the details of the transaction(s)."]
[]
["1.","Taxpayer Information (Individual or Business named on the notice of lien):"]
[null,"Name  (Individual First, Middle Initial, Last) or (Business) as it appears on lien",{"$nulls":8},"Primary Social Security Number"]
[]
[null,"Joint Obligor's Name (Individual First, Middle Initial, Last) or (Business d/b/a)",{"$nulls":8},"Secondary Social Security Number"]
[]
[null,"Address (Number, Street, P.O. Box)",{"$nulls":8},"Employer Identification Number"]
[]
[null,"City",{"$nulls":5},"State",null,null,"Zip code"]
[]
[null,"Telephone Number (with area code)",{"$nulls":5},"Fax Number (with area code)"]
[]
[]
["2.","Applicant Information:",null,null,null,"o","Check if also the Taxpayer (If not the taxpayer, attach copy of lien)"]
[null,"Name (First, Middle Initial, Last)",{"$nulls":7},"B.","Relation to taxpayer"]
[]
[null,"Address (Number, Street, P.O. Box)"]
[]
[null,"City",{"$nulls":5},"State",null,null,"Zip code"]
[]
[null,"Telephone Number (with area code)",{"$nulls":5},"Fax Number (with area code)"]
[]
[]
["3.","Property Owner",{"$nulls":7},"o","Check if also the Applicant"]
[{"$nulls":10},"Relationship to taxpayer"]
[]
[]
["4.","Attorney/Representative Information:",{"$nulls":4},"Attached:   Form 8821 or  Power of Attorney Form 2848",null,null,null,"o Yes",null,"o No"]
[null,"Name (First, Middle Initial, Last)",{"$nulls":8},"Relation to transaction"]
[]
[null,"Address (Number, Street, P.O. Box)"]
[]
[null,"City",{"$nulls":5},"State",null,null,"Zip code"]
[]
[null,"Telephone Number (with area code)",{"$nulls":5},"Fax Number (with area code)"]
[]
[]
["5.","Lending/Finance Company"]
[null,"Company Name",{"$nulls":5},"Contact Name",null,null,null,"Contact Phone Number"]
[]
["Relationship to the transaction (i.e. loan consolidation, subrogation or substitution of creditors , new loan, etc)"]
[]
[]
["6","Monetary Information"]
[null,"Amount of the tax debt or lien(s)",{"$nulls":8},0]
[null,"Amount of existing loan (if refinancing)",{"$nulls":8},0]
[null,"Amount of new loan:",{"$nulls":8},0]
[null,"Amount to be paid to the United States (6325(d)(1) applications only)",{"$nulls":8},0]
[]
["7.","Check Basis for Application:  Next to the code section under which legal reason the United States can consider issuing a subordination certificate.  (See Publication 784 for additional descriptions of the Internal Revenue Code sections listed below.) "]
[]
[null,null,"6325(d)(1)",null,"the United States will receive an amount equal to the lien or interest to which the certificate of subordination is issued (provide amount in Section 5 above) "]
[]
[]
[null,null,"6325(d)(2)",null,"the issuance of the certificate of subordination will increase the government's interest and make collection of the tax liability easier. (Complete and attach a signed and dated statement describing how the amount the United States may ultimately realize will increase and how collection will be facilitated by the subordination.)"]
[]
[]
[{"$nulls":5},"Statement Attached",null,null,null,"o Yes",null,"o No"]
[]
["8.","Description of property  (for example, 3 bedroom rental house;  2002 Cessna twin engine airplane, serial number AT919000000000X00; etc.):"]
[]
[null,"A.  Address of real property or, for personal property, address where the property is located:"]
[null,"Address (Number, Street, P.O. Box)"]
[]
[null,"City",{"$nulls":5},"State",null,null,"Zip code"]
[]
[null,"B.  REAL ESTATE:                                                                   legible copy of deed or title showing legal description  ",{"$nulls":6},"ATTACHED","o","Yes","o",null,"NA"]
[]
[]
["9.","Appraisal and Valuations",{"$nulls":8},"ATTACHED"]
[null,"Required Appraisal by:",{"$nulls":8},"Yes",null,null,"No"]
[null,"Disinterested third party of property subject to discharge"]
[null,"PLUS ONE OF THE FOLLOWING ADDITIONAL VALUATIONS: "]
[null,"County valuation of property (real property)",{"$nulls":8},"Yes",null,null,"No"]
[null,"Informal valuation of property by disinterested third party",{"$nulls":8},"Yes",null,null,"No"]
[null,"Proposed selling price (for property being sold at auction)",{"$nulls":8},"Yes",null,null,"No"]
[null,"Other:",{"$nulls":8},"Yes",null,null,"No"]
[]
[]
[]
["10.","Copy of Federal Tax Lien(s)",{"$nulls":8},"Yes  ATTACHED",null,null,"No"]
[null,"Or List the lien number found in the top right corner of the lien"]
[]
[]
[]
["11.","Copy of the proposed loan agreement",{"$nulls":6},"ATTACHED","o","Yes","o",null,"No"]
[]
[null,"OR "]
[null,"Describe how subordination is in the best interests of the United States:"]
[]
[]
["12.","Copy of a current title report",{"$nulls":6},"ATTACHED","o","Yes","o",null,"No"]
[]
[null,"OR "]
[null,"List encumbrances with senior to the Federal Tax Lien.  Include name and address of holder; description of encumbrance, e.g., mortgage, state lien, etc.; date of agreement; original loan amount and interest rate; amount due at time of application; and family relationship, if applicable (Attach additional sheets as needed):"]
{"$rows_empty":7}
["13.","Copy of proposed closing statement (aka HUD-1)",{"$nulls":6},"ATTACHED","o","Yes","o",null,"No"]
[]
[null,"OR "]
[null,"Itemize all proposed costs, commissions, and expenses of any transfer or sale associated with property (Attach additional sheets as needed):"]
{"$rows_empty":7}
["14.","Additional information that may have a bearing on this request, such as pending litigation, explanations of unusual situations, etc., is attached for consideration ",{"$nulls":7},"o","Yes","o",null,"No"]
[]
[]
["15.   Certification\nUnder penalties of perjury, I declare that I have examined this application, including any accompanying schedules, exhibits, affidavits, and statements and to the best of my knowledge and belief it is true, correct and complete.\n"]
[]
["Signature/Title (If applicable)",{"$nulls":9},"Date"]
[]
["Signature/Title (If applicable)",{"$nulls":9},"Date"]

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