How to make the federal tax lien secondary to other creditors
A subordination is where a creditor is allowed to move ahead of the government’s priority position. For example if you are trying to refinance a mortgage on your home but are not able to because the federal tax lien has priority over the new mortgage, you may request that the IRS subordinate their lien to the new mortgage.
For more information on whether you qualify for a subordination see publication 784 How to Prepare an Application for a Certificate of Subordination of Federal Tax Lien.
Appeal rights for withdrawal, discharge or subordination
If your application is denied you will receive Form 9423 Collection Appeal Request and Publication 1660 Collection Appeal Rights, with an explanation of why your application was denied. If the IRS denies your request for a withdrawal, discharge, or subordination, you may appeal under the Collections Appeals Program.