|
F_
<br />'3
<br />f xce" From intelfW Rwelow Coale
<br />Sec. 6321. Lien For Taxes
<br />If any pelYM liable to pay any tax neglects or ce 4" to
<br />'Ply the stints after demand, the amouel (including any infer.
<br />got additional $etKOL addition to tae, or a$eMuble penally,
<br />11411011111111 *Nh any age slid racy am" in adim" thetate)
<br />eta& be a lion in favor of ft urY110 itafa upon all property
<br />W nghts to 04001 , adWlwr teal of personal. belopghtg
<br />to suc:kgaatpt
<br />Sec. 6322. Period Of Lien.
<br />Unbu anther date is spaGfiagy, fixed by law, the lien
<br />iMMM by Section = "I arm at the tints the Assessment
<br />Is atada sod shall coon" until ft* liability for the amount so
<br />"H Md (or a,L`adglMnt aping the taxpayer art" tut Sur
<br />a11<b Nabi 41, is satisfied or becomes uneMorrxabk q.-anon
<br />of W" of t:ta►.
<br />Seri. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) f01 mNa1ws, 11OMM Of Sit( oft In-
<br />LMn Cfrdllbn. — The lien Jntpesed by $"lion 0321 Shall
<br />rot be valid al against any 3x'% sear, holder of a security
<br />lnbroK ew< wws filarial, of lien creditor until notice
<br />thereof which TaaS the ra,;YSrfltlta of subsection (1) Etas
<br />been filed by nit Setxat$ry.
<br />(4 Pbw For R ft Noap; Fofrm.
<br />(1) Place For Filing - The notice referred to In sub.
<br />MUM (a) $Ilan be filod -
<br />(A) Under State Laws
<br />(1) Rea! Property - In the ass of real property, m one
<br />office w'z!'r.ra$!A State (or the county, or other governmental
<br />sub01,7V; *,, is designated by the laws of such State. in
<br />which Z*(»party subled to the fen is situated: and
<br />(ar) Farsbnat Property - In the case of personal
<br />property, whether tangible or intangible. in one office
<br />within the State (or the county, or other governmental
<br />subdivistanl. As designsted by the laws of such State.
<br />in whidr L*a•,proparty ytbteet to the Iwo as stuated.
<br />or
<br />(e) Win Cain Dt District Court - in flee onrce of the clerk of
<br />the United Stabs district court for the Judicial district in which
<br />lie property suMed 10 hen is situated, wheneve•. the State has
<br />nc2 lrtfaw dts tgnatedOrecffitewhichmeantherequ ,remer,
<br />of
<br />sabdaragra,'th (A); or
<br />act With rffMalitr Of DBMS Of The District 01 Co)urro•3 . In
<br />IMOft, coolM irR& mreerofDeeosM McOistnetOIColumo-a If
<br />no property 51301 C U ire lien is situated in ft- C .tact of
<br />%!urnbia .
<br />j
<br />Q
<br />0
<br />�t
<br />Enrere.*d as Doer,iment No.
<br />8G`� --. 1 0114.
<br />I� Grantor'
<br />Grantee
<br />Numerical .^,,_
<br />STATE OF KBRASKA) SS
<br />COUNTY IF HALL )
<br />'89: JAN 9 Pty 10 30
<br />Y70: OF OFFns
<br />M s)lus Of ffiopeAy Sullied To U For purpoau of
<br />Paragraphs (1) Sniffs). property shall be 05 -W t0 bl situated -
<br />(A) Mal Property . In the can of real property, at its,
<br />Physical location, or
<br />(e) Personal Property - In the cape of personal property!,
<br />whether tangible or intangible, at I% resldeoce of fist
<br />tappayer at 110 time fhe notice of Wit is Bind.
<br />For purposes of paregraph (2) (e). the rarlidittoof a corporation
<br />Or partnership shall be desisted to be the place at ~ the
<br />Principe, ox"ve office of the business is located. and ft
<br />residence of a taxpayer Most residence K "low the umm
<br />stases Shall66 dwMNd to be in the District of coltlre0it
<br />(3) Form - The form and Content of ihe III
<br />M*' rod to in subsection (a) shat bb aescrtind by t*
<br />Sfultery. Such notice shall be veld aogelldt$rsnding a,y .
<br />other provision of law regarding IN form or content to le
<br />nonce of Iran.
<br />NO* See Section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 Is filed with respect
<br />tV
<br />1. Securities
<br />2. Motor vehicles
<br />I Personal prope,-Vpanesed at retail
<br />a. Parsons] property purchased in casual sale
<br />S. Personal property laubllactad to pommory lien
<br />8. Real property to And special Assessment lions
<br />T Residential property subiact 10 a mechanic's
<br />11611 for certain repairs and improvements
<br />a Attorney's Bans
<br />g. Certain insurance contracts
<br />10. Passbook loans
<br />(g) Refiling Of Notlo. — For purposes of this
<br />sedlon -
<br />11) General R!slii :— Unless notice of lien is refried In
<br />the manner presdnbe0 10 paragraph (2) during the required
<br />folding period. such notice of Iron snail be treated as filed on the
<br />date on which it is filed On accordance with subsection (p) after
<br />the expiraticn of such refdmg period.
<br />(2) PIM For F111 4. — A nonce o1 lien refded
<br />Citing the required retiringi)er od snap be effectve on.y.
<br />(r) such noha Vseen as related in the office to which the
<br />W CA"lotice of Len was filed, and
<br />14);•11 the case of rear propeay. the fad of rehnng ;s
<br />emxiru• alo receded in an ndex to the extent reQa,rea or
<br />S,: isect,on ifs tai. a "d
<br />;d, in any case.aa •r;iCh 90 dais or more fir or to the date
<br />of a relating Of ncrrit -of Len under suoparagrapn IAI the
<br />z
<br />0
<br />c
<br />n�
<br />&VvaY'y. ! WVN written Information (In the manner
<br />prf"tibed In ngulsnons Issued by the Secretary)
<br />evan rag a change In the taxpayer's residence. If a notice
<br />at Such Iles is also filed in accordance with subsection (1) In
<br />the no in whleh such ralldence is bated.
<br />(3) Rt1**W Raf ft PKlodt — in the CM
<br />Of any notice Of ilea, IN *1111 'required ratiling pee; to.' nwan$ -
<br />(A) the Ohe•yapr period sndlng 30 days after tits eapeatlon
<br />Of a yen after the dale cl nee assessment of the tax, and
<br />(e) MOM• ye ar Period arlk g with the expireftofGym:,
<br />after of the Prading required fefttUtg P" for
<br />81101VIto lien.
<br />Sec. 6325. Release Of Lien Or
<br />Qischarae Of Pronerty,
<br />(a) Rokm Of LNts. — Subleat to wen
<br />regulations as the Secretary may prescribe, the Slaerstery shall
<br />Issue a certificate of release of any lien Imposed with respect to
<br />any internal revenue tax not 111111 than 30 days after the day or
<br />which
<br />11) Liability Satisfied or Unenforceable - The Secretary
<br />finds thattho!iablhty for the amount assessed, together with a•,
<br />inrirost In respect thereof, hap bean fully Satisfied or too
<br />become Mostly unenforceable, or
<br />t� ryf arapad1IMAbondthat iconditioneduponthe pl mir o
<br />the amount "M3141114, together with all interest In respect
<br />thereof, w'th'm L':'A time prescribed by law (Including any
<br />extension o "_ aurr time)• and t3It! is In accordance with such
<br />'aC:rren!!r.'S edrng10 terms. conditions. andfomroltMbOnd
<br />a n -e;as ale ears, as may be spedified by such regulations.
<br />Slaty.: 6.103. Confidentiality and Dis-
<br />ctcsiare of Returns and Return In-
<br />formation.
<br />rkt Otaadaure of t. in Returns and
<br />RWM Informdlon For Tax Administration
<br />PWPOUL —
<br />121 Disclosure of amoim o! octstaraing i.en • if a rof.c0 of
<br />:en has been fled Dursaant to sect,cn 6m!f,. xe a-04m! at !4
<br />outstanding ola:,ption seccrea by such seen may oe disclosed to -
<br />any person who'urmsh" salaslactory written eudence that he
<br />has a right rn the property sdb)eet to such lien or Intends 10
<br />Obtain a right :r•L,;cti property
<br />J
<br />A
<br />F -
<br />a�^
<br />I
<br />I
<br />�
<br />f
<br />f xce" From intelfW Rwelow Coale
<br />Sec. 6321. Lien For Taxes
<br />If any pelYM liable to pay any tax neglects or ce 4" to
<br />'Ply the stints after demand, the amouel (including any infer.
<br />got additional $etKOL addition to tae, or a$eMuble penally,
<br />11411011111111 *Nh any age slid racy am" in adim" thetate)
<br />eta& be a lion in favor of ft urY110 itafa upon all property
<br />W nghts to 04001 , adWlwr teal of personal. belopghtg
<br />to suc:kgaatpt
<br />Sec. 6322. Period Of Lien.
<br />Unbu anther date is spaGfiagy, fixed by law, the lien
<br />iMMM by Section = "I arm at the tints the Assessment
<br />Is atada sod shall coon" until ft* liability for the amount so
<br />"H Md (or a,L`adglMnt aping the taxpayer art" tut Sur
<br />a11<b Nabi 41, is satisfied or becomes uneMorrxabk q.-anon
<br />of W" of t:ta►.
<br />Seri. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) f01 mNa1ws, 11OMM Of Sit( oft In-
<br />LMn Cfrdllbn. — The lien Jntpesed by $"lion 0321 Shall
<br />rot be valid al against any 3x'% sear, holder of a security
<br />lnbroK ew< wws filarial, of lien creditor until notice
<br />thereof which TaaS the ra,;YSrfltlta of subsection (1) Etas
<br />been filed by nit Setxat$ry.
<br />(4 Pbw For R ft Noap; Fofrm.
<br />(1) Place For Filing - The notice referred to In sub.
<br />MUM (a) $Ilan be filod -
<br />(A) Under State Laws
<br />(1) Rea! Property - In the ass of real property, m one
<br />office w'z!'r.ra$!A State (or the county, or other governmental
<br />sub01,7V; *,, is designated by the laws of such State. in
<br />which Z*(»party subled to the fen is situated: and
<br />(ar) Farsbnat Property - In the case of personal
<br />property, whether tangible or intangible. in one office
<br />within the State (or the county, or other governmental
<br />subdivistanl. As designsted by the laws of such State.
<br />in whidr L*a•,proparty ytbteet to the Iwo as stuated.
<br />or
<br />(e) Win Cain Dt District Court - in flee onrce of the clerk of
<br />the United Stabs district court for the Judicial district in which
<br />lie property suMed 10 hen is situated, wheneve•. the State has
<br />nc2 lrtfaw dts tgnatedOrecffitewhichmeantherequ ,remer,
<br />of
<br />sabdaragra,'th (A); or
<br />act With rffMalitr Of DBMS Of The District 01 Co)urro•3 . In
<br />IMOft, coolM irR& mreerofDeeosM McOistnetOIColumo-a If
<br />no property 51301 C U ire lien is situated in ft- C .tact of
<br />%!urnbia .
<br />j
<br />Q
<br />0
<br />�t
<br />Enrere.*d as Doer,iment No.
<br />8G`� --. 1 0114.
<br />I� Grantor'
<br />Grantee
<br />Numerical .^,,_
<br />STATE OF KBRASKA) SS
<br />COUNTY IF HALL )
<br />'89: JAN 9 Pty 10 30
<br />Y70: OF OFFns
<br />M s)lus Of ffiopeAy Sullied To U For purpoau of
<br />Paragraphs (1) Sniffs). property shall be 05 -W t0 bl situated -
<br />(A) Mal Property . In the can of real property, at its,
<br />Physical location, or
<br />(e) Personal Property - In the cape of personal property!,
<br />whether tangible or intangible, at I% resldeoce of fist
<br />tappayer at 110 time fhe notice of Wit is Bind.
<br />For purposes of paregraph (2) (e). the rarlidittoof a corporation
<br />Or partnership shall be desisted to be the place at ~ the
<br />Principe, ox"ve office of the business is located. and ft
<br />residence of a taxpayer Most residence K "low the umm
<br />stases Shall66 dwMNd to be in the District of coltlre0it
<br />(3) Form - The form and Content of ihe III
<br />M*' rod to in subsection (a) shat bb aescrtind by t*
<br />Sfultery. Such notice shall be veld aogelldt$rsnding a,y .
<br />other provision of law regarding IN form or content to le
<br />nonce of Iran.
<br />NO* See Section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 Is filed with respect
<br />tV
<br />1. Securities
<br />2. Motor vehicles
<br />I Personal prope,-Vpanesed at retail
<br />a. Parsons] property purchased in casual sale
<br />S. Personal property laubllactad to pommory lien
<br />8. Real property to And special Assessment lions
<br />T Residential property subiact 10 a mechanic's
<br />11611 for certain repairs and improvements
<br />a Attorney's Bans
<br />g. Certain insurance contracts
<br />10. Passbook loans
<br />(g) Refiling Of Notlo. — For purposes of this
<br />sedlon -
<br />11) General R!slii :— Unless notice of lien is refried In
<br />the manner presdnbe0 10 paragraph (2) during the required
<br />folding period. such notice of Iron snail be treated as filed on the
<br />date on which it is filed On accordance with subsection (p) after
<br />the expiraticn of such refdmg period.
<br />(2) PIM For F111 4. — A nonce o1 lien refded
<br />Citing the required retiringi)er od snap be effectve on.y.
<br />(r) such noha Vseen as related in the office to which the
<br />W CA"lotice of Len was filed, and
<br />14);•11 the case of rear propeay. the fad of rehnng ;s
<br />emxiru• alo receded in an ndex to the extent reQa,rea or
<br />S,: isect,on ifs tai. a "d
<br />;d, in any case.aa •r;iCh 90 dais or more fir or to the date
<br />of a relating Of ncrrit -of Len under suoparagrapn IAI the
<br />z
<br />0
<br />c
<br />n�
<br />&VvaY'y. ! WVN written Information (In the manner
<br />prf"tibed In ngulsnons Issued by the Secretary)
<br />evan rag a change In the taxpayer's residence. If a notice
<br />at Such Iles is also filed in accordance with subsection (1) In
<br />the no in whleh such ralldence is bated.
<br />(3) Rt1**W Raf ft PKlodt — in the CM
<br />Of any notice Of ilea, IN *1111 'required ratiling pee; to.' nwan$ -
<br />(A) the Ohe•yapr period sndlng 30 days after tits eapeatlon
<br />Of a yen after the dale cl nee assessment of the tax, and
<br />(e) MOM• ye ar Period arlk g with the expireftofGym:,
<br />after of the Prading required fefttUtg P" for
<br />81101VIto lien.
<br />Sec. 6325. Release Of Lien Or
<br />Qischarae Of Pronerty,
<br />(a) Rokm Of LNts. — Subleat to wen
<br />regulations as the Secretary may prescribe, the Slaerstery shall
<br />Issue a certificate of release of any lien Imposed with respect to
<br />any internal revenue tax not 111111 than 30 days after the day or
<br />which
<br />11) Liability Satisfied or Unenforceable - The Secretary
<br />finds thattho!iablhty for the amount assessed, together with a•,
<br />inrirost In respect thereof, hap bean fully Satisfied or too
<br />become Mostly unenforceable, or
<br />t� ryf arapad1IMAbondthat iconditioneduponthe pl mir o
<br />the amount "M3141114, together with all interest In respect
<br />thereof, w'th'm L':'A time prescribed by law (Including any
<br />extension o "_ aurr time)• and t3It! is In accordance with such
<br />'aC:rren!!r.'S edrng10 terms. conditions. andfomroltMbOnd
<br />a n -e;as ale ears, as may be spedified by such regulations.
<br />Slaty.: 6.103. Confidentiality and Dis-
<br />ctcsiare of Returns and Return In-
<br />formation.
<br />rkt Otaadaure of t. in Returns and
<br />RWM Informdlon For Tax Administration
<br />PWPOUL —
<br />121 Disclosure of amoim o! octstaraing i.en • if a rof.c0 of
<br />:en has been fled Dursaant to sect,cn 6m!f,. xe a-04m! at !4
<br />outstanding ola:,ption seccrea by such seen may oe disclosed to -
<br />any person who'urmsh" salaslactory written eudence that he
<br />has a right rn the property sdb)eet to such lien or Intends 10
<br />Obtain a right :r•L,;cti property
<br />J
<br />A
<br />F -
<br />a�^
<br />I
<br />
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