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<br />E)tp" From Internal Retrenw Code
<br />Sec. 6321. Lien For Faxes.
<br />tt any person liable (o pay any in neglects or fetuses to
<br />'Fly the same after domeed, UN amount (including any inter -
<br />et additional amount, idMi6n to tax. Or 93sesfable PUNY.
<br />ltpft with Inly MIS that may Watts In additon therate)
<br />641 be a (left In fiver Of thI Miead States upon all property
<br />arxi tights to property, arhsl)ter real or personal, belonging
<br />ts such person.
<br />Sec. 6322. Period Of Lien.
<br />Unless another Gala is specifically fixed by law, the tam:
<br />imposed try faction m21 shalt arise at the time the assessmsnt
<br />Is made and shall conlmx train the liability for the amount so
<br />asserted (or a judgment against the taxpayer acisng out of
<br />such tab lity) is satisfied or becomes unenforceaWs by rN3on
<br />nl unu n} rm..
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w PurdwwlHolden Of Seem* In-
<br />WS Uenofea And JuOgmmt
<br />Uen c(redltom The Ilea imposed by section 6321 shall
<br />not to valid ii agalnsl' any purchaw. holder of a security
<br />lowest mechwa, lianor, or judgment hen creditor until notice
<br />thereof which meet$ the requirements of subsection (1) has
<br />begirt filed by she swithity.
<br />m Ptece For.PNN Notice, Form. —
<br />(1) Race For Filing - The notice referred to In sub.
<br />section (t) Shan be fiijd -
<br />(A) Under State fawn
<br />w Res, Prorerty - in the uses of real property, in one
<br />ctlica wnhtnPa State (or the county. or other oovernmentat
<br />sodrvlsion). at designated by the laws of such Sure. in
<br />which tMOrop+srty subject to the ben is srtzxh - acd
<br />(1r) Pefsonfl Property - In the ca56 a" per 2nt
<br />property, whathsr tangible or intangible, rz ire, office
<br />within tte S11116 (or the county, or othe' ;avernmentai
<br />su'rdsv`.tidn). is designated by the laws c► such Stale.
<br />In which N. Property SAW to the lcl z situated.
<br />e
<br />(6) Wink Cleft the Distrrt:t Cowl - in the offico' of the clerk of
<br />the United SIA10413ttict court for the judicial district in which
<br />the Or00efty 1100 et to lien is Situated. whenever the State has
<br />not bylaw desgnated One clfice which meets the reouiremems of
<br />srbpara'irrayn(ity,ot •.
<br />(C) With Pdtorder Of Deeds of The District G /CJ :rC a a In
<br />trlch'Ictof (tie Recorder of Deeds of the District Er o- iumora. rt
<br />r:e p+Uperty %Poleet b the hen is situated in'-- 6i:tr,cr of
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<br />fnsered rs Document No.
<br />si ..f► 1 OD 2 6 It
<br />1311tor
<br />STATE OF NEBRASKA) SS
<br />COUNTY of HPI L )
<br />i JAN I9 Aft,10 pR3
<br />i7c-C-7 or DcEns,
<br />(2) Situ$ 01 Property sub)eet To Lien - For purpose of
<br />paragraphs (1) and (4). property shall be deemed to be situated-
<br />(A) Mal ?M" • In the can of real property, ar:'N3
<br />Physical locatto; or
<br />(6) Persot . Property • M the calla Of personal' wf.,fr4
<br />whether talgible or intargllNs. at the reelditam alt k*
<br />taxpayer at the time the notice of ben Is filed.
<br />Fnr purposes of paragraph C4 (S). the issideneeof& calraetlort
<br />Gr p/rtnerehip 9,411 be deiead to be the place at whe JN
<br />pawlial execistlaa Office of the business is leafed, as to
<br />jg7dws of a tat,:aysr whose residence (a without ft Mud
<br />SW*a shah the geemed to be in the District Of colWn.•su,
<br />(3) Form - The form and cetttent of the notic e
<br />releffjd to m subMillin (a) shV 3e rreecrlbed by the
<br />Secretary. Such notice shah tie vaWL ,7,a% " finding any
<br />other provision of law regarding °t! form orcc�dwd of a
<br />notice of hen.
<br />NOte: See se-t.! an 6323ib) for orotectl for
<br />certain interests even thought notice ot.lien
<br />Imposed by section 6321 is filed with respect
<br />to:
<br />1. Securities;
<br />2. Motor vehicles
<br />3. Personal property purchased at retell
<br />e. Personal property purchased un Casual sale
<br />S. Personal property subjectedt: Mmesory Iron
<br />6. Real property tax and special "Moment liens
<br />T. Residential property subject to a mechanics
<br />lien for WWI Wr.:rs and Improvements
<br />e. Attorney's iron
<br />9. Certain itL- -n Ce contracts
<br />10. Passmok loans,
<br />(g) RefNing of Notleo. — For purposes of cis
<br />section -
<br />(I) Generelft1t. —Unless notice of lien Is artiadjn
<br />tt,d manner a ^evn70d In paragraph (2) during the required
<br />ra'iimg peftk'igxc7 notice of lien shall be treated as tiled on the
<br />:ate on which "r, is filed (in accordance with subsection (f)) after
<br />the expiration of such folding period
<br />(2) Place For Filing. — A notice of lien refiied
<br />durng the requi!Krafil ng period shall be effective only -
<br />(A) d-
<br />W sLcmr; rntacf lien is retired lathe office InW. -i&?fb
<br />Prior notice c4P,M was filed, and,
<br />(a) in Me.case of real prornt},,, the fact of (e4;tag is
<br />6rtert0 arc qtxrded in an index to'the extent fe:> icee `y
<br />3i.L52C'r"+ (7; f1 and .
<br />i ^. amp fall¢ al—which. 9p days or more prior to r xtdi
<br />rnMoe of hen under subparagraph (GS:.Itx
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<br />Secretary rKmved written Information (in the macaw
<br />Prescribed In regulations issued by the Secretary).
<br />Concert" a C Mpi In the laxPAYWS rasidMte. It a notice
<br />Of fuck lies isstm filed imeti, W414e with subsection(nN-
<br />the State M frWCh such r"4MCe Is located.
<br />(3) Requkw Rot" Pitied. -- In the Cate .
<br />W any nonce of NMt, she term -rWi rod raffling period- mum.
<br />(u the Me -year period ending 30 days after the expiration.
<br />of a years after the date of the assessment of the fair, sad
<br />(6) the One-year Period ending with the expiration ofdyears
<br />after the Close Of the Oracedinp re09ltad teflling period tor .
<br />such notice 01 lien.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) RINM! Of LNn. — Subject to such,
<br />regulations a the Sacraunr may DrasUiM the Seuwry ahax�
<br />Issue a ciMficate of 141e1r4, of any I* Imposed with res"M t0
<br />any internal revorm tax not later than 30 days after the day or,
<br />which
<br />(1) Liability Satisfied or Unenforceable - The Secretary:
<br />finds that the liability for the amount assessed. togather with a r
<br />Interest In respect thereof, has ben fully satistlad or tas•
<br />become legally unerhforceabte: or
<br />(2) Bond Arxpted- There Is furnished to the See rstiry and.
<br />accepted by him a bond that is conditioned upon the poymilntofa
<br />the amount ariefaed, together with all interest in respect-
<br />thereof, within the time prescribed by law (Including any,
<br />exlenslon of such time), and that Is in accordance with such
<br />Ipulremtnts relating toterms, conditions, and form of the Donal
<br />and sureties thereon, as may be specified by such regulations .
<br />Sec. 6103. Confidentiality and Dis.,
<br />closure of Returns and Return Ins
<br />formation.
<br />(Ir) Dlaeloeure of Ceruln Returns and
<br />Return Information For Tax Administration
<br />Purposes, —
<br />(2) Discloswe of ar" o,r`t Or outstanding L•en • If a -notice c9
<br />lien has been faedpu rsuantto section 6323ir1 thtarrour`tof!ne
<br />oubtanairg OC':gahon SeC:YCd Dy S�Cn,.en ma f CO nasCOSed f9
<br />any person who furnishes SatiSfaelory written ev.eenee that rR
<br />has a fight in the property subject IV such lien or intends to
<br />obtain ZmV.t in such property
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