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Taxpayers or their representatives, such as their lenders, may request that the IRS discharge its claim if the home is being sold for less than the amount of the mortgage lien under certain circumstances. There is no form but there must be a typed letter of request and certain documentation. In a recent announcement, the IRS said: "An expedited process that will make it easier for financially distressed homeowners to avoid having a federal tax lien block refinancing of mortgages or the sale of a home. People sometimes delay informing lenders of the tax liens, which only serves to delay the transaction. Certain employers must file Form 944, Employer’s ANNUAL Federal Tax Return, instead of Form 941, Employer’s QUARTERLY Federal Tax Return. That process is called subordination. Negotiate with a tax attorney’s help how you can pay the tax and how much of it must be paid. Only upon request will the IRS send a notification letter to qualified employers confirming that they may file Form 944 for that taxable year. Filing a Notice of Federal Tax Lien is a formal process by which the government makes a legal claim to property as security or payment for a tax debt. Without lien subordination, taxpayers may be unable to borrow funds or reduce their payments. The Tax Calendar is a handy resource to help small business owners meet their tax obligations. Once employers receive this notice they must file Form 944 and cannot file Forms 941 instead for a taxable