Lien Subordination

In some cases IRS is willing to subordinate its lien to a junior encumbrance in order to accommodate a transaction, such as a loan secured with accounts receivables of the taxpayer, if the IRS believes that such a loan will result in a payment to the IRS, or at least facilitate the collection of the tax. This is authorized by IRC §6325(d). The instructions for the procedure may be secured from IRS Publications 784 and 1153.