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r <br />ElowpM From Inland Raf WA CC& <br />Sec. 6321. Lien For Taxes. <br />it any Wean liable to pay any tae neglects or fetuses 110 <br />'Pay the sane after demand. the amount (including any inter• <br />on. 111111411611111 amount, addition to taw, of aeaseabls #malty. <br />togWMr with any Coate Met "&Woo in addition thoraN) <br />shalt 011 a lien in favor of 1fie U VW states upon all pop iry <br />AN filIMS to . pftft fO of personal, WonOrq <br />to suo <br />Sec. 63M Period Of Lien. <br />UthieN athotrtir 11110 111 s011elf"lly. fixed by isw.,ft den <br />f *@W By UCW W sfA arise at the time the i onvem <br />Is M * seed hah s Continue until we liabitity fair ttt a MZOA so <br />eeaaa11M (or A A4rW4 against the taxpayer "in wt of <br />weh tilbilfty) is sgftw or becomes unMMOtasb o by reason <br />of low of tiq. <br />Sec. 6323. Validity and Priority Against <br />Certain Persons. <br />(a) purC wWo, !;old@ Of Ucuft In- <br />1 FINK Mfth tl S L wen% led 4udO nt <br />LMn CM410M — The Men Im#ow by M avil1 i shall <br />net N vda tin SOW any purclisaer, ftaf11ar alt. b weurity <br />IRWIN Nwdm6iesf* wr,wbudgnteMlienaWitor until notes <br />tww WW Moab tlw reptrrrgeerhes of subsection (f) has <br />been filed by the secretary. <br />(f) Plow For Flilnp Noft Farm.—,' <br />(i), Place Far Fling • Tre notice referred to m. sob- <br />section W sw be fame. <br />(A) Under State Laws <br />M Res) Property - In the can of real property, to one <br />offke within the State (or the county, or other governmental <br />Subd116414n): as designated by the laws of sucti state. in <br />pall th flrattri;pHty subject to the lien ns situated: and <br />fli 'RtSmf Property - in the case of personal <br />pfdp[ctY. 111*01her tang+bie or Intangible, in one Office <br />wMA tfle state for the county, or other governmental <br />sub11iinsie), as designated by the laws of such State. <br />in *WW. the Property subject to the hen is situated. <br />or <br />(8) With ox -ft. Of (lama Gaon - in the off" Teo Mill of <br />the WWII! States district Court for the judicial datnet 111 wh:ch <br />the property subject to hen 6 sihjed. wherever the State has <br />'101 by lit designated Ore eft df erticn meets the reouiremer'is of <br />subparagraph lA). a! <br />,Cr Wit *. Recorder Of Deeds 01 The D stnci of Columba in <br />ins Off" Ol the Retatder of Deeds of the District at Cotrmb a if <br />ft Drogerty.SaDietf b ire I,ett is situated in trio fk,.ir,Cl of <br />Columbia <br />1 <br />a,�i� <br />'•a.� 10 0 13 <br />Z <br />Grantor <br />i <br />p <br />Grant(K - <br />S <br />ATE OF MUM) SS � <br />o <br />0 C <br />UNTY OF HALL ) <br />a <br />0 <br />JAN 9 Pre 12 30 <br />0 <br />g <br />l <br />3 <br />ElowpM From Inland Raf WA CC& <br />Sec. 6321. Lien For Taxes. <br />it any Wean liable to pay any tae neglects or fetuses 110 <br />'Pay the sane after demand. the amount (including any inter• <br />on. 111111411611111 amount, addition to taw, of aeaseabls #malty. <br />togWMr with any Coate Met "&Woo in addition thoraN) <br />shalt 011 a lien in favor of 1fie U VW states upon all pop iry <br />AN filIMS to . pftft fO of personal, WonOrq <br />to suo <br />Sec. 63M Period Of Lien. <br />UthieN athotrtir 11110 111 s011elf"lly. fixed by isw.,ft den <br />f *@W By UCW W sfA arise at the time the i onvem <br />Is M * seed hah s Continue until we liabitity fair ttt a MZOA so <br />eeaaa11M (or A A4rW4 against the taxpayer "in wt of <br />weh tilbilfty) is sgftw or becomes unMMOtasb o by reason <br />of low of tiq. <br />Sec. 6323. Validity and Priority Against <br />Certain Persons. <br />(a) purC wWo, !;old@ Of Ucuft In- <br />1 FINK Mfth tl S L wen% led 4udO nt <br />LMn CM410M — The Men Im#ow by M avil1 i shall <br />net N vda tin SOW any purclisaer, ftaf11ar alt. b weurity <br />IRWIN Nwdm6iesf* wr,wbudgnteMlienaWitor until notes <br />tww WW Moab tlw reptrrrgeerhes of subsection (f) has <br />been filed by the secretary. <br />(f) Plow For Flilnp Noft Farm.—,' <br />(i), Place Far Fling • Tre notice referred to m. sob- <br />section W sw be fame. <br />(A) Under State Laws <br />M Res) Property - In the can of real property, to one <br />offke within the State (or the county, or other governmental <br />Subd116414n): as designated by the laws of sucti state. in <br />pall th flrattri;pHty subject to the lien ns situated: and <br />fli 'RtSmf Property - in the case of personal <br />pfdp[ctY. 111*01her tang+bie or Intangible, in one Office <br />wMA tfle state for the county, or other governmental <br />sub11iinsie), as designated by the laws of such State. <br />in *WW. the Property subject to the hen is situated. <br />or <br />(8) With ox -ft. Of (lama Gaon - in the off" Teo Mill of <br />the WWII! States district Court for the judicial datnet 111 wh:ch <br />the property subject to hen 6 sihjed. wherever the State has <br />'101 by lit designated Ore eft df erticn meets the reouiremer'is of <br />subparagraph lA). a! <br />,Cr Wit *. Recorder Of Deeds 01 The D stnci of Columba in <br />ins Off" Ol the Retatder of Deeds of the District at Cotrmb a if <br />ft Drogerty.SaDietf b ire I,ett is situated in trio fk,.ir,Cl of <br />Columbia <br />1 <br />M Sltus 01 FrWrty SAM To Uen - For purpims of <br />paragrsphe (1) nrhd(4). pro,aty sheitde deem" to ltesituated• <br />(A) Mal property • M the case of foal property, at ifs <br />Physical leCAW. or <br />(8) Personal property. - in W0 case of personal property. <br />whether targiter oat Intarglthle, at the reaiderha of the <br />taYOlyer at tftr 11th a Y11 Ihalla <br />Own is filed. <br />Far Pur#oeas o1 parawao m o), tau Cn ma of a corwstlm <br />Of W117031110 abaft be ate Ref to be the #tea at who the <br />prtimiRCt fxeCVtha ttt•ia o1 tw W$IrAU Is' c I- . mW ifte <br />feeitiplar M- a tix¢ayv ththoee resldena ls without the Un%W <br />Staffs! "boom" fee be in the District of cokmot <br />'M Ports - Thr. tornh and content of the notla <br />rf:1lrea to in Subsection (a) Shall be proscribed by the <br />... <br />4 „ a.► <br />' te � — <br />w ii.w ..iriwnrtYuu,dwy tnar7 <br />e'a'1sf provision of taw regarditg the form or content of a <br />notice of lien. <br />NOW See section M(b) for protection for <br />certain interests even though notice of lien <br />imposed by section 6321 Is filed with respect <br />to: <br />1. Socurill" <br />2 Motor vtdiets. <br />3. Persona) pr0(terrf ;,,Irchosed at retail <br />a. Personal prowl -1) purchased in Casual sal <br />5. Personal property SubOM to possessory lien <br />a. Real property tax ale apecrat assessment liens <br />t. Residential property subject to a mechenh: s <br />lien for certain repairs and improvements <br />J1. Attorney's lions <br />9. Wain Insur&Nm contracts <br />10. Passbook loans <br />`0) R0114 Of NOfica. i;r;-oOses of this <br />section - <br />11) Ganani Rums. — Unless notice at riet:.$rp�tyd?rs <br />the manner prasviW In paragraph (2) denng ._,not re;2'mE <br />rattling period. such oobreCf lien shall betreatedasf ;:et= ' ft <br />. <br />dare on which O is filed Grs accordance with s.bseetlno Mi afw <br />tfhserglMem of suem refaing period <br />0 Plow For Fill". — A nchce of lien ref1w, <br />du:atp *,he re0u,red re46ng period snail be effective only. <br />(A) if - <br />it) such norceoflienIsre (iwilIntndoff"inwhichtiv.. <br />Offer notice of lien was filed. and <br />(1,) in the case of real property the•fa:, at reiihng a <br />e-tered and recorded in an index to the Pxfe^t re0uired by <br />subsection Ili 4), and <br />n?i in ar.y case in which 90 days or more prior to the date <br />of a ref I.ng of notice of lien under subparagraph fee- the <br />Secretary received writt" Information (In the manner <br />Praenbed In regulations Issued b) the Secretary) <br />Concerning a change In the taxpayer's residence. If a notice <br />of such tier is alsofl :ed Neteordanawlth Subsection in <br />ft Stale In wbioh loth raiders Is located. <br />of any nRs t* a1M taco ~ pedodit — M IM use <br />coshed falling period' Mum - <br />(A) the mhayear period ending 30 days afterffreea#iraton <br />of a years otter the dab of the assesslMM Tq ft tax, ON <br />(8) the one-year Period entn with the expiration Mysore <br />affair the elms of the vowiv cqufrsd rolithl period for <br />such notice at lien. <br />Sec. M. Release Of Lien Or <br />Discharge Of Property. <br />(a) Rataaaa Of Lean. — subject to such <br />legutatlahs a the Secretary may prescribe, the secretary shah <br />Issue s certificate of felons of any lien Imposed with mpect to <br />any Internal revenue tax not later ti an 30 days altar the day or <br />which - <br />11) Liability Satisfied or Ulenforceabie - rte Secretary <br />finds that the liability for the &foP xttasslSW. tollWaf with a.l <br />Interest In respect thereof. P.ab trash fW;y W..ICAd or raS <br />Neon legally unemforceaisim or <br />M eond Accepted •Tharszk„r)sttedtotheSecrNary and <br />aea#ted by film a bond that Is 2dndilloned upon eta paywt of <br />the amount assessed, together with all Intmio ?y ^sspect . <br />thereof. WIMP, the time Proscribed by law (,Nr401hl; any <br />extension V00 time). and that is in aCcordsnds *dh such <br />rsguirerhents relati to to terms, conditions. and form of the tlathd <br />and sureties thereon, as may be opecified by such regulations. <br />Sec. 6103. Confidentiality and Dis- <br />etasure of Returns and Return in- <br />formation. <br />(k) Dladmrn of frertain Returns and <br />RMufn Infomutlon For fax Administntlon . <br />PWPNI a. — <br />(2? sDi'MiDs re of amount of Outstanding lien - If a notio at <br />lien has beet. feed Pursuant TO section 64323#1. tre ar, ount of trio <br />outstanding acaganon secured, y such lien may to d sciosed to <br />any PVW woo furnishes eky=sry Millen endemic th1t hs <br />has a noht in she property. wiliso to such lien at intends to <br />obtain a right, n es:> ^)r. <br />1' <br />t <br />c <br />r' <br />P. <br />a,�i� <br />'•a.� 10 0 13 <br />Z <br />Grantor <br />p <br />Grant(K - <br />S <br />ATE OF MUM) SS � <br />o <br />0 C <br />UNTY OF HALL ) <br />N <br />0 <br />JAN 9 Pre 12 30 <br />0 <br />RAG: OF OFFi1S <br />.. <br />l <br />M Sltus 01 FrWrty SAM To Uen - For purpims of <br />paragrsphe (1) nrhd(4). pro,aty sheitde deem" to ltesituated• <br />(A) Mal property • M the case of foal property, at ifs <br />Physical leCAW. or <br />(8) Personal property. - in W0 case of personal property. <br />whether targiter oat Intarglthle, at the reaiderha of the <br />taYOlyer at tftr 11th a Y11 Ihalla <br />Own is filed. <br />Far Pur#oeas o1 parawao m o), tau Cn ma of a corwstlm <br />Of W117031110 abaft be ate Ref to be the #tea at who the <br />prtimiRCt fxeCVtha ttt•ia o1 tw W$IrAU Is' c I- . mW ifte <br />feeitiplar M- a tix¢ayv ththoee resldena ls without the Un%W <br />Staffs! "boom" fee be in the District of cokmot <br />'M Ports - Thr. tornh and content of the notla <br />rf:1lrea to in Subsection (a) Shall be proscribed by the <br />... <br />4 „ a.► <br />' te � — <br />w ii.w ..iriwnrtYuu,dwy tnar7 <br />e'a'1sf provision of taw regarditg the form or content of a <br />notice of lien. <br />NOW See section M(b) for protection for <br />certain interests even though notice of lien <br />imposed by section 6321 Is filed with respect <br />to: <br />1. Socurill" <br />2 Motor vtdiets. <br />3. Persona) pr0(terrf ;,,Irchosed at retail <br />a. Personal prowl -1) purchased in Casual sal <br />5. Personal property SubOM to possessory lien <br />a. Real property tax ale apecrat assessment liens <br />t. Residential property subject to a mechenh: s <br />lien for certain repairs and improvements <br />J1. Attorney's lions <br />9. Wain Insur&Nm contracts <br />10. Passbook loans <br />`0) R0114 Of NOfica. i;r;-oOses of this <br />section - <br />11) Ganani Rums. — Unless notice at riet:.$rp�tyd?rs <br />the manner prasviW In paragraph (2) denng ._,not re;2'mE <br />rattling period. such oobreCf lien shall betreatedasf ;:et= ' ft <br />. <br />dare on which O is filed Grs accordance with s.bseetlno Mi afw <br />tfhserglMem of suem refaing period <br />0 Plow For Fill". — A nchce of lien ref1w, <br />du:atp *,he re0u,red re46ng period snail be effective only. <br />(A) if - <br />it) such norceoflienIsre (iwilIntndoff"inwhichtiv.. <br />Offer notice of lien was filed. and <br />(1,) in the case of real property the•fa:, at reiihng a <br />e-tered and recorded in an index to the Pxfe^t re0uired by <br />subsection Ili 4), and <br />n?i in ar.y case in which 90 days or more prior to the date <br />of a ref I.ng of notice of lien under subparagraph fee- the <br />Secretary received writt" Information (In the manner <br />Praenbed In regulations Issued b) the Secretary) <br />Concerning a change In the taxpayer's residence. If a notice <br />of such tier is alsofl :ed Neteordanawlth Subsection in <br />ft Stale In wbioh loth raiders Is located. <br />of any nRs t* a1M taco ~ pedodit — M IM use <br />coshed falling period' Mum - <br />(A) the mhayear period ending 30 days afterffreea#iraton <br />of a years otter the dab of the assesslMM Tq ft tax, ON <br />(8) the one-year Period entn with the expiration Mysore <br />affair the elms of the vowiv cqufrsd rolithl period for <br />such notice at lien. <br />Sec. M. Release Of Lien Or <br />Discharge Of Property. <br />(a) Rataaaa Of Lean. — subject to such <br />legutatlahs a the Secretary may prescribe, the secretary shah <br />Issue s certificate of felons of any lien Imposed with mpect to <br />any Internal revenue tax not later ti an 30 days altar the day or <br />which - <br />11) Liability Satisfied or Ulenforceabie - rte Secretary <br />finds that the liability for the &foP xttasslSW. tollWaf with a.l <br />Interest In respect thereof. P.ab trash fW;y W..ICAd or raS <br />Neon legally unemforceaisim or <br />M eond Accepted •Tharszk„r)sttedtotheSecrNary and <br />aea#ted by film a bond that Is 2dndilloned upon eta paywt of <br />the amount assessed, together with all Intmio ?y ^sspect . <br />thereof. WIMP, the time Proscribed by law (,Nr401hl; any <br />extension V00 time). and that is in aCcordsnds *dh such <br />rsguirerhents relati to to terms, conditions. and form of the tlathd <br />and sureties thereon, as may be opecified by such regulations. <br />Sec. 6103. Confidentiality and Dis- <br />etasure of Returns and Return in- <br />formation. <br />(k) Dladmrn of frertain Returns and <br />RMufn Infomutlon For fax Administntlon . <br />PWPNI a. — <br />(2? sDi'MiDs re of amount of Outstanding lien - If a notio at <br />lien has beet. feed Pursuant TO section 64323#1. tre ar, ount of trio <br />outstanding acaganon secured, y such lien may to d sciosed to <br />any PVW woo furnishes eky=sry Millen endemic th1t hs <br />has a noht in she property. wiliso to such lien at intends to <br />obtain a right, n es:> ^)r. <br />1' <br />t <br />c <br />r' <br />P. <br />