The IRS may issue a Certificate of Discharge to remove an IRS lien from a certain property to allow a taxpayer to sell or otherwise give up ownership in their home or other real property while a tax lien is in effect.

The IRS may issue a Certificate of Subordination to allow an IRS lien to have a lower priority over a lien filed after IRS. Subordination may be necessary in a case where a creditor refuses to lend unless their lien will be satisfied before IRS.