-Subordination is made at the discretion of the IRS. It means that the IRS has allowed its lien to take a lower place than someone else’s lien. The IRS may let its lien take a lower place than a “junior lienor” (someone whose lien originally had a lower place then the IRS lien) if it receives the dollar value of the lien in the property that the junior lienor is acquiring, for example, a second mortgage. The IRS may also subordinate a lien if they believe that doing so would speed collection of the tax.