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<br />Excerpts From internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />If any persm I•able to pay any tax reg!ects or refuses to pay
<br />Om same after demand, the amount (me:tzng any imetest, ad-
<br />drtbnal amount, addition to tax, or assessable penalty, together
<br />with any costs that may we ue in addition thereto) shah be a
<br />Hen in favor of the Un'ted States upon an property ano r h!s to
<br />properly, whether rent or personal, bebng ng to such person.
<br />See. 6322. Period Of Lien.
<br />Unless another date b spedfiCaily fixed by laW. the lien im-
<br />posed by section 6321 shall a140 at :rte time the assessment
<br />P11 mane and $110 continue until the hab ;'ty lot the amoun! so
<br />�*'r tut a jtwrmni against fine mxwayer arsng out or sun
<br />liability) is satisfied or becomes unenforceable by reason of Kpse
<br />of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Peisons.
<br />(a) Purchaser's, Holders Of Security In-
<br />terests, Mechanic's Llenors, And Judg-
<br />ment Lien Creditors. —The !:en Imposed by season
<br />6321 shall not be valid as against any purchaser, ho'der of a
<br />security Interest, mechanic's lienor, or judgment ten crod:Or un t
<br />noDee thereof which meals the requeemews o! subsection (f)
<br />has been filed by the Secretary.
<br />to Place For Filing Notice; Form. —
<br />(1) Piece For Filing - The notice referred tO n subaccton
<br />(a) shalt be filed -
<br />(A) Under State laws
<br />(Q Rea) Property - In the case of real props ty, in one
<br />office within the Slate (or the county, or other govemn:en!at
<br />t subdivision), as designated by the IaaS of such S'aty. in
<br />which the propsry subject !o the ren is situated: and
<br />n Personal Property - In the Case of personal prcp-
<br />Orly, whether tangiWe or inmangive, in one V.ce VMn'I Ito
<br />State (or the county, or other governmental suDdie.son), as
<br />designated by the laws of such Slate. in whzh 'he prcp_n;
<br />subject to the !;an is situated: or
<br />(B) With Clark Of Dstret Court-In the off-co of the ae•x
<br />of the United Stases �,s•.•:a court for tfv,;udicrai 0s'rct n
<br />the property subject to lion Is Vuatcd, a hcnevcr the SWe has
<br />Wt by Ia',v designated One Of60e wh:.h r'.eeLS 1W requirements
<br />-' of 60l1aragraph (A), or
<br />(C) Mh Recorder Of Deeds Of The District Of Columbia -
<br />In the office of the Recorder of Deeds of the District of Cofambi3,
<br />N the property subsea to the lion is vuatod ii the D :sin- -t of
<br />Columbia
<br />0 S,r�s Of Property Subject To Uen • For purposes of
<br />paragraphs ; Ii and (3), property shall be deemed to Do situated -
<br />(A) Real Property - In the case of real property, at Its
<br />phy3tal :octagon: or
<br />(0) Personal Property - In the case of personal property,
<br />whether langiWo or intang:b:o. at the res'.denco of the tax.
<br />payer at the time the noto of lien is f.w.
<br />For purposes of paragra;h (2) (a). the residence of a corporation
<br />Of p3rW*;hip shalt to dad, -ad to ba T a plate at which Ihb prnr
<br />opal executive otGy of the '`•usiross is located, and the resi-
<br />dence of a taxpayer wfbso 'as.danoe is wdhoul the United
<br />States shall be deemed to be in the District of Columbia.
<br />43) Fc•m • The form and content of the rolice referred to
<br />in sutsecton (a) shat be prestrlbcd by the Secretary. Such
<br />.: o shay: N ••3;d ro'• .D=.ing any D a prow ran of law
<br />reaa•C,nd the lone or consent of a not m of ern
<br />Note: See section 6323(b) for protection
<br />for certain interests even though notice of
<br />lien imposed by section 6321 is filed with
<br />respect to:
<br />1. socu:.: as
<br />2. Mo :Dr.eh, +s
<br />3. Personal xOpehy p.-chased at rcta:
<br />4 personal property purchased In casual sa o
<br />5 Pcrsc ^al property su',eced to possessory Icon
<br />5 P. a: property tax and special assessment !.ens
<br />7 Rcs der•.al prcco•ty sub ,'cat to a me :ham^ s
<br />8 WI en for certain repa•rs and mnprovemen's
<br />"orroy's .ens
<br />9 Corte n -nsc,ance cc °:'ac *.s
<br />10 Passbook loans
<br />(g) Wiling Of Notice. — For pi;—oses of this
<br />semen -
<br />if) General Rule. — Unless notice of lion Is re5ied
<br />:n the manner orescribed i^ caragraph 12) dwing the required
<br />ref :.rg period, such no.;Ce of Len shat: be t•eated as filed on
<br />:he date 01 t:hdh ht's Fred hn accordan_e a,rn SubSechon (f))
<br />after I. ex :.ralon 0 such rei::mg perod_
<br />(2: Place For Filing. —A nc'.co 0 !.on reh'ed dur-
<br />ing iea -e%c ed rertr g p.,r.o^ she:! to asset .o erq .
<br />(A. '•
<br />W Szch J'.co of i:en ,s W.'ed .n ine offiso in which
<br />she o*& o. :e cf :en was fled. and
<br />: ) .n ?rd Case of tea; Capertj. :':o !ac: ^! rel:iriq is
<br />en•e•ed and recorded in an maox to To Wen•'vequired by
<br />sacs=on (Q (a), and
<br />(8) in any case in witch. 90 days or more ;nor :o the date
<br />Of a ref,: rg Of recta c' .ea . -Cor subparagraph (A), the
<br />a
<br />secretary reoehred written Ift latiot Qn the rtrrrwr pre-
<br />scribed in regulation Issued by the Secntaryj cioncerni g
<br />a change in this bexpnyerb residence, I e noft of such Nett
<br />Is also filed In accordance with sutrecllon (Q in the State
<br />In which such re>siderra is tocsbl&
<br />(3) Required Willing Period. —in the see
<br />Of any notice Of lien. itN WM'requhd rotting period' MWS -
<br />(A) tiro on yar perbd ending 30 days after ft Sollion
<br />of 6 years after the date of ft assesuMnt of ft tax and
<br />(e) tla one-year period ending with this selpirdw of a
<br />years Offer the chose of the pr wfiflig MOW reAtlrg period
<br />for such notice of Ilan.
<br />Sec. 6325. Release_ Of Lien Or
<br />Discharge Of Property.
<br />(a) Release Of Lion. — sttbpet to such opw
<br />tions as the Secretary may praor(be, the Seon(ay *a i0a
<br />a certificate of release of any Hen thaw with raped b any
<br />veinw rceonuo tax not later than 3o days after the day an
<br />which .
<br />(1) liabrhySatisfiedorUnenforceable - TheSecra"fri s
<br />that the liability for the amount assessed, together with aN In,
<br />latest in respect thereof, has been fully satisfied or itas become
<br />:egaly unenforceable: or
<br />(2) Bond Accepted -There Is fumished to the SecreWy and
<br />accepted by him a bond that is conditioned upon she payment .
<br />of the amount assessed, together with all interest in respect
<br />!''ereof, within the time prescribed by faw pnctuding any exteo-
<br />s cn of such time), and that is in accordance with such require•
<br />'tents relating to terms, conditbn, and form of the bond and
<br />sureties thereon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and
<br />Disclosure of Returns and Return
<br />Information.
<br />(k) Disclosure of Certain Returns and
<br />Return Information For Tax Administra-
<br />tion Purposes.—
<br />(2) Disclosure of amount of outstanding Hen.•i a notice of
<br />i:en has been hsed pursuant to section 6323(Q, the amount of
<br />the outstanding obrtgation secured by Such lien may be discloeed
<br />to any person who fumfshes satisfactory written evidence that
<br />re has a right in ifs propurty subject to such Hen or intends to
<br />obtain a right in such property.
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<br />0 S,r�s Of Property Subject To Uen • For purposes of
<br />paragraphs ; Ii and (3), property shall be deemed to Do situated -
<br />(A) Real Property - In the case of real property, at Its
<br />phy3tal :octagon: or
<br />(0) Personal Property - In the case of personal property,
<br />whether langiWo or intang:b:o. at the res'.denco of the tax.
<br />payer at the time the noto of lien is f.w.
<br />For purposes of paragra;h (2) (a). the residence of a corporation
<br />Of p3rW*;hip shalt to dad, -ad to ba T a plate at which Ihb prnr
<br />opal executive otGy of the '`•usiross is located, and the resi-
<br />dence of a taxpayer wfbso 'as.danoe is wdhoul the United
<br />States shall be deemed to be in the District of Columbia.
<br />43) Fc•m • The form and content of the rolice referred to
<br />in sutsecton (a) shat be prestrlbcd by the Secretary. Such
<br />.: o shay: N ••3;d ro'• .D=.ing any D a prow ran of law
<br />reaa•C,nd the lone or consent of a not m of ern
<br />Note: See section 6323(b) for protection
<br />for certain interests even though notice of
<br />lien imposed by section 6321 is filed with
<br />respect to:
<br />1. socu:.: as
<br />2. Mo :Dr.eh, +s
<br />3. Personal xOpehy p.-chased at rcta:
<br />4 personal property purchased In casual sa o
<br />5 Pcrsc ^al property su',eced to possessory Icon
<br />5 P. a: property tax and special assessment !.ens
<br />7 Rcs der•.al prcco•ty sub ,'cat to a me :ham^ s
<br />8 WI en for certain repa•rs and mnprovemen's
<br />"orroy's .ens
<br />9 Corte n -nsc,ance cc °:'ac *.s
<br />10 Passbook loans
<br />(g) Wiling Of Notice. — For pi;—oses of this
<br />semen -
<br />if) General Rule. — Unless notice of lion Is re5ied
<br />:n the manner orescribed i^ caragraph 12) dwing the required
<br />ref :.rg period, such no.;Ce of Len shat: be t•eated as filed on
<br />:he date 01 t:hdh ht's Fred hn accordan_e a,rn SubSechon (f))
<br />after I. ex :.ralon 0 such rei::mg perod_
<br />(2: Place For Filing. —A nc'.co 0 !.on reh'ed dur-
<br />ing iea -e%c ed rertr g p.,r.o^ she:! to asset .o erq .
<br />(A. '•
<br />W Szch J'.co of i:en ,s W.'ed .n ine offiso in which
<br />she o*& o. :e cf :en was fled. and
<br />: ) .n ?rd Case of tea; Capertj. :':o !ac: ^! rel:iriq is
<br />en•e•ed and recorded in an maox to To Wen•'vequired by
<br />sacs=on (Q (a), and
<br />(8) in any case in witch. 90 days or more ;nor :o the date
<br />Of a ref,: rg Of recta c' .ea . -Cor subparagraph (A), the
<br />a
<br />secretary reoehred written Ift latiot Qn the rtrrrwr pre-
<br />scribed in regulation Issued by the Secntaryj cioncerni g
<br />a change in this bexpnyerb residence, I e noft of such Nett
<br />Is also filed In accordance with sutrecllon (Q in the State
<br />In which such re>siderra is tocsbl&
<br />(3) Required Willing Period. —in the see
<br />Of any notice Of lien. itN WM'requhd rotting period' MWS -
<br />(A) tiro on yar perbd ending 30 days after ft Sollion
<br />of 6 years after the date of ft assesuMnt of ft tax and
<br />(e) tla one-year period ending with this selpirdw of a
<br />years Offer the chose of the pr wfiflig MOW reAtlrg period
<br />for such notice of Ilan.
<br />Sec. 6325. Release_ Of Lien Or
<br />Discharge Of Property.
<br />(a) Release Of Lion. — sttbpet to such opw
<br />tions as the Secretary may praor(be, the Seon(ay *a i0a
<br />a certificate of release of any Hen thaw with raped b any
<br />veinw rceonuo tax not later than 3o days after the day an
<br />which .
<br />(1) liabrhySatisfiedorUnenforceable - TheSecra"fri s
<br />that the liability for the amount assessed, together with aN In,
<br />latest in respect thereof, has been fully satisfied or itas become
<br />:egaly unenforceable: or
<br />(2) Bond Accepted -There Is fumished to the SecreWy and
<br />accepted by him a bond that is conditioned upon she payment .
<br />of the amount assessed, together with all interest in respect
<br />!''ereof, within the time prescribed by faw pnctuding any exteo-
<br />s cn of such time), and that is in accordance with such require•
<br />'tents relating to terms, conditbn, and form of the bond and
<br />sureties thereon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and
<br />Disclosure of Returns and Return
<br />Information.
<br />(k) Disclosure of Certain Returns and
<br />Return Information For Tax Administra-
<br />tion Purposes.—
<br />(2) Disclosure of amount of outstanding Hen.•i a notice of
<br />i:en has been hsed pursuant to section 6323(Q, the amount of
<br />the outstanding obrtgation secured by Such lien may be discloeed
<br />to any person who fumfshes satisfactory written evidence that
<br />re has a right in ifs propurty subject to such Hen or intends to
<br />obtain a right in such property.
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