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hello this is michael oleary once again uh from buy the book taxes with another video in my series on irs tax collections uh the last video i did was on how irs tax liens work it was an overview im going to go into a little more detail now im going to do four more videos on irs tax liens theres typically four words that you hear relative to irs tax liens and they are subordination discharge withdrawal and release im going to do a video on each of them in the next couple of weeks today were going to talk about subordination or subordinating an irs tax lien so what does that mean subordinating means letting another creditor like a mortgage get ahead of the irs typically a person will have numerous debts mortgage credit cards maybe the irs maybe other things mechanics liens etc so typically the first creditor in line for a person is the mortgage they get a house then subsequently they get some irs debt then down the road they may want to refinance their mortgage and the bank gets ne