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<br />Ca STATE OF NE©RASKA)SS o
<br />COUNTt OF HAIL,
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<br />IS JAN 13 At? 10 411
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<br />3 acG :OF DMIS
<br />Exemb Fm.. lnumad co&
<br />Sec. 6321. lien For Taxes.
<br />h any person Rabe to pay any tap neolacts or refuses to
<br />'Pay the sane after demand, the amount (including any War,
<br />set additional amwt, addition t0 tax, or as UD[l 0" 4;
<br />109"Nr with any costs that pray atxsw, In adddign ew t )
<br />shah be a Ilan In favor of the Unt%O Sww utvn i l R:,m:fr
<br />Old rights to Property, t NWW real of psrsonal, tw.'o-on
<br />to stiCt Duson. .
<br />Set. 6322. Perfad Of lien.
<br />U*.faq another dais Is lWifieally turd by law, the lean
<br />Iray'tsed by seetlen 1f321 shall arise At the time the assessment
<br />I: s mina snail contintre tsmtit rive rt-- -y rot the amount so
<br />astttesed (or a (udgtttent against the taxpayer arising out of
<br />sue fiabitity) is satisfied or bedomes unenforceable by reason
<br />of lapse of time.
<br />Sec. 6323. Validity and Priority Agafnst
<br />Certain Persana.
<br />(al Pumhowee, ""m Of SocullX lit.-
<br />*UK MotdeaMCo f WW% end JuJgrnortl
<br />:elan C metkft — The IIM Imposed by section e321 snail
<br />W, ba Valk as against any purchaser, holder of a security
<br />MISPOK MUMAIC's Ilenor. or Judgment lien creditor until notice
<br />tmmf which masts the requirements of subsection (0 has
<br />bprt filed by the Secretary.
<br />io Paco For Filing Notlo, Form. —
<br />(1) Pup For Filing - The notice referred to in suer.
<br />Sewall (a) shall be filed -
<br />(A) Under State Laws
<br />(i) Real ProPlrty - In the case C•' Ref property, in one
<br />Office within the State (or the county, cr oxer governmental
<br />subdivision), as designated by the taws of such State. in
<br />which the Pro0arysub(ecl to the hen is situated: and
<br />(III Personal Property • In the case of personal
<br />Property. whether tangible or mtamgrble. in one office
<br />K +min the State (or the county. or Other governmental
<br />subdivision), as designated by the isms of such State.
<br />in which the property subject to the hen Is situated.
<br />or
<br />(B) With Clark Of District Court - In the office of the Clerk al
<br />the Unread States district SOu4101 the judicial district m wh;c?;
<br />it's property subject to hen IS situated, whe r-ever the State has
<br />get by law des,gnattd one cf trce which Inef9stne reawremerrs of
<br />subparagraph (Al. or
<br />rC) wan Recorder 01 Deeds 01 The District Of Co!umo•a in
<br />ISO office O1 the Recorder of Deeds of the Ditlrict of ColumO+a. If
<br />1're property Su9ject tJ tie hex ,s situated in In. G ".ti.ct Of
<br />CC'unbia
<br />(2) SIt''s Of Property SAW To Llen - For pert( m of
<br />Paragraphs 11) and (a), property shall be deemed to he snutld -
<br />(A) Real Property . In the a» of real property, at tts
<br />physical (option; or
<br />(8) Personal Pro" - In the call of PUN" property.
<br />whether tangible Or Intl *ft At the ras&&AVa of the
<br />taxpayer at the time fen notice of lien Ip fller-
<br />For purposes ofparagrap ..%M(81,7 ,*relifil ntiifaciNtloraUen
<br />or partnerthlp shall to deemed to be the glue + at. who ttte
<br />Principal executive offios of this kisthess is tOCattd. 1111/ shall
<br />residence Of a taxpayer wtW0 r"K*M o without the WWI
<br />States slue tea deemed to be in tfaUmci of Columbia
<br />referred Fto In sublecll0rm (a) 5411Abe ptueO10 by the
<br />Secretary. Such notice shall till valid notwitrstertdmng any
<br />otter . nrnuitinn of I ..Lan-.
<br />_W . .w.
<br />notice of ktn.
<br />NOIC 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 />to:
<br />1. Securities
<br />2. (Rotor vehicles -
<br />3. Personal property purdtaaedat mail
<br />4. Peraona) property p:uchssad in CUU&I save
<br />5. Peroonaf KOPOrty 10144 ed to possessory. kin
<br />6. R/al property tax and special asseesr7ent l6sns
<br />7. Resworitttl property subject tc a mechar(C's
<br />Ilan for C/rtain repairs and Icpro'Kn mrcs
<br />6. Attorneys lien$
<br />9. Certain Insurance contracts
<br />1o. Passbook loads
<br />(g) Reflling Of NOtkltf. — For purposes of this
<br />section -
<br />(1) Gen tee Rulte. — Uttess notice of lien 13 retried In
<br />the manner prescribed in Oalagrtiph (2) during the recurred
<br />rehhng period. such notice of lfenshal! be treated as filed on the
<br />date on which mt ii fr :ed (in accordance with subsection (f)) after
<br />the expint -' n of such retr;ing period
<br />12) Piece For Filing. — A notice GI I ;e, retried
<br />durng the required refrhng period shall fle etfect:vevr'y
<br />(A) .1 -
<br />(Q such notice of lien isrll0edin the Office:axhi,_nthe
<br />lo"Ot notice of lien W-- frkd. and
<br />(rr) -n the rase of real property, the fact of rt ir,r;g IS
<br />entered and recorded m an r:rdex to the extent rY^ e0 by
<br />subsection (fl Ie). and
<br />-Ei in any case n which. Zi days or more prior to the date
<br />01 a reld,ng Of notice c1 !+61ronder SuDDaragraph Ili the
<br />Sattat rr rfciflysd written information (in the manw
<br />preseribad In regulations Issued by the Secretary)
<br />COMMUig a O -Ar4e• In It* taxpaws residents, if A not,,
<br />Of such lien isCs0 filled h aaotdanee With UN40W(f) kt
<br />the Stela rA which such rOMORO isIWAW.
<br />M R"Wrai Reflffreg Porlo& — in axe, case
<br />of arty Wks Of -UK ltta term - repaired rattling 1lerlod- fmis .
<br />(A) the onty!eu MM renting 30 days altar time axplratlon
<br />of 6 gars after the daft of the assessmaltt of the tax, and
<br />(B) tenor+ ayurparladsndieg .,r�ttntlreea0tratlonottlyaan
<br />after the Clop of the OreCetsrtg•.rtAvtrad rafillnig period for
<br />such notice of Bard,•
<br />Sec- 6323. fiPl"" ltf Lien Or
<br />Oist:flarge Uf Property.
<br />(a) RtNa" Of Len. -- suelect to such
<br />reputations as the Secretary may probe. the Secretary shall
<br />issue aprti ficateof release of any lief! Vposad with raspWo
<br />any internal revenue tax not later than 3D days after the day or
<br />Which -
<br />(1) Liability Satisfied or UnfinforciWe - The Secratery
<br />ether shit the liability for thf am0urt Instead. together with ti
<br />interest In respect thereof, has blur tally sttlsflad or res
<br />became legally unenforceable, or
<br />(2) Bond Accepted- Then 1 fumished to the Secrstary and
<br />accepted by film a bond Mat IS eooditioned upon the payment of
<br />the amount assessed, together with all intermit in respect
<br />thereof, within the time Prescribed by law (incl;;ding any
<br />extension of such time), and that Is in accordance with such
<br />requuamlints re'ating to firms, conditions, and form o1 the bond
<br />and surelles thereon, as may be specified by such regulations.
<br />Sec. 6103. Confidentiality and Ols-
<br />closure of Returns and Return fn-
<br />formation.
<br />(lax Dlsofosun of Certslr; Refurnt and
<br />Return Inforntatlon For Tope Alminlstratlon
<br />Purposes. —
<br />12) CiSUDSU -e of a� 0!�'1 cr C,:tslz -t %; (ten - it a rotice 01
<br />lien nastlenf:edpJrs.+anijOSer . nfS 4r' tre9+^ountortre
<br />oatstal -ng o:;. {ation secured by es:r -eanay be daclosed to
<br />arty, person who furnrsnes SIF.arac`*(nj'A . tff'Cn evidence that he
<br />?Va.'- a nQh1 in the prppOrly SA—f tic lien or rntendS 16
<br />obtain a fig -t in s�tAprdpetry.
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