A. The department, at any time, may release all or any portion of the property subject to the lien from the lien or subordinate the lien to other liens if it determines that either:

1. 1. The taxes are sufficiently secured by a lien on other property of the taxpayer.
2. 2. The release or subordination of the lien will not endanger or jeopardize the collection of such taxes.

B. In its discretion and at any time, the department may withdraw a notice of lien that was recorded pursuant to this article if the department determines that any of the following conditions applies:

1. 1. The department's interests are best served by withdrawing the notice.
2. 2. Filing the lien was premature or otherwise in violation of the department's administrative procedures.
3. 3. Withdrawing the notice will facilitate collecting the outstanding amount of taxes, interest and penalties.
4. 4. The taxpayer has entered into an installment payment agreement, unless the agreement provides otherwise.