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<br />Infiemsi Refr sea Coale
<br />Sec. W.D. Lien For Taxes.
<br />it any person liable to, M. any tax neglects or refuses to
<br />'ply fire cams aft derrsnd, the amount (including any inter•
<br />set. additional amount, $twill on to tax, or asessab* trenally.
<br />together with any costs that may, accrut in.a5d< m thereto)
<br />shell be a lien In favor of the feinted State$ uppa all property
<br />and rlghta to property. whww real or personal, belonging
<br />to W "fSw
<br />Sec. 6322, Period Of Lien.
<br />Unlea &earthen dale Its spocrf,catly fixed bylaw, the Iii
<br />lmt"W tryactiort ti,2f $hell arise at 1111 time the asasssmutt
<br />is made W4 Small contifru rafUl the liability tot ewe amount so
<br />asst"W (or A ludgment against the taxpayeo a^sieg out of
<br />such liability) Is satisfied or beconree uMnforceaQ:e by season
<br />of lapw of time.
<br />Sec. 6323. validity and Priority Aig;einst
<br />Certain Persons.
<br />(u Piarcheeer t, HOMM Of Security In-
<br />Oefeebr Nkhl W$ Lbnonr And Judymert4
<br />Lien Credll m — The till Imposed by section am shall
<br />not be vied a against any purchaser, holder of a secunty
<br />lnterest,roieftnWs Ilenor, or judgment hen eraditor until notice
<br />thorn, wt�fch most& the ra0urnments of Subsection (q has
<br />hen filed by the Secretary.
<br />(q Price For Filing Noft, Form.—
<br />(1) Place For F(Itng - The notice referred to in sub.
<br />Section (a) small be filed •
<br />(A) Under state uws
<br />011 Neat Property - In the case of real property. in one
<br />01110 within the State (or the county, or other governmental
<br />subdivision), as designated by the taws of such State, in
<br />which the properly subject to the lien is situated: and
<br />Pl Personal Property - In the case of personal
<br />property. whether tangible or mlangxe, in one office
<br />w,lhin the State (or the county or other governmental
<br />subdrrrston). as designated by the laws of such State,
<br />rn which the property sJblect to the hen is Situated.
<br />or
<br />(B) With Clerk Of District Court - In the office of the clerk of
<br />the United States district court for the jud:Gat district in which
<br />the propery subject to lien is srtcated whenever tae state has
<br />not by Ixs desgnaeed one se 1Ce which meets the re�uiremems of
<br />SJbparayrtph (Al. d'
<br />(C) with Recorder Of Deeds Of The Olsu¢! or CJ% r a In
<br />theothcedltneRtcdrderottkrdsottheOttt "ctof;�,.;,nN,& f
<br />Me properttr suoled 13 Me'tea.rs situated ,n Ire- ;,.�;•�.rj;
<br />CWumbla
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<br />Entrtred as Decumenr Nb.
<br />'' � „retire
<br />z Cram °e.
<br />t1iU1'? °(!:sal __:r -� �t..,•
<br />am STATE O:"• *NHIRASKA) SS
<br />0'0I.':;T'1r OF HALL
<br />989 JAN 18 AH M 44
<br />(4) Siius Of Ptut9” Sublact To Lion - For purposes of
<br />paragrephs (f) anw74m.hnperty shall be$ penned to be situated -
<br />(A) Real Prapswr In the case of feel property, ar fits
<br />Physical WAtim, or
<br />(B) Personal Property - in the cam of Modest property.
<br />whither tangi0.y or intangible, at 1% re$ldenCO of the,
<br />taxpayer at fist time the notice of lien Is tiled.
<br />Far purposes of j}a ^aQ!aph (2) (e). ere rakWM of a W VWJVQfl
<br />or partrlrehip Shall Im deemed to be the picots at w Nch the
<br />principal executive office of that buslrras Is *slid. M 1M
<br />residence of a taxpAytr whose raAlnoe is without the United
<br />states shall to deemed to be in the District of colum0la.
<br />(3) Form - The form all contsnt of the nOUca
<br />referred to in subsection (a) shall be proacribed b)l. ft
<br />Secretary. such notice shall be valid notwillMat" a?
<br />DIW provision of; raw regarding the form or console nb.a
<br />notice of lien. -
<br />Note: See section 6323(b) nor protection for
<br />certain interests even though notice of lien
<br />Imposed by section 6321 is filed with 0s;* ect
<br />to:
<br />1 seeatrt5es
<br />c luxe Vexes
<br />S. Pereonas atrewl
<br />I. Personal p :jNtw phased is Casual sae
<br />S. Personal PTO"ut,*W M w3sessary lion
<br />e. Neal prope;,'y Ora aid special assessment liens
<br />7. Ae$witnual VCinny subject to a mechanic's
<br />lien for certain repairs and Impnvements
<br />e. Attorneys glens
<br />9. Certain insurance contracts
<br />10. Passbook loans
<br />(o) Refiling Of Notke. — For purposes Of fh13,
<br />settron
<br />(t) General Rule. — Unless notice of Iten is retitid v:
<br />the manner proscribed in paragraph (2) duriro the required
<br />relrhn2 period, such notice of Len shalt be treated as filed on the
<br />date on which it is filed (in accordance win, subsectren (f))afrer
<br />the exp.raticn of such refrhng period
<br />(2) Piece For Filing. — A rot:ce of hen ttfr(ed
<br />dung the required rowing period shall be effect, to Sty -
<br />(A) d-
<br />(1) such notice of lien isrefrled ill too offce it, Which the
<br />Prior nonce of hen was fired, and
<br />Gat in the case of real property. tte fact of ttfdmg is
<br />entered and reclrCed in an index to rte extent rfgcirril fly..
<br />subsection n, tai, and
<br />•3t in any case m Whi:h. 90 days ar -rorL Ore +: rb me (13:e.
<br />of 3 rebl:ng of :.dn:to of ';on ;irider Suapitagrapn (A',. ire
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<br />Secretary ratca(veed write" Infornwita (In it" tnmm
<br />pt9cr1 W In re 4frions Issued by that saner"),
<br />Conctming A change in the taxpayer's falftm- 413 HARM
<br />of such lien Is alsofiled M arxordurawithwtxalctipn (q ism,
<br />the Stall in which such faaWWA is stated
<br />(3) ReWmd RetfNng Perlod. — k, its case,
<br />of any notice of Iktn. (M terra -required MIling Perim- rr4m..
<br />(A) the awyear period ending 30 days after us expfatlofl
<br />Of a yeah Aber the 44W of ihe &WMMM of the I&K. and
<br />(B) tbeohe- yaarWiodl "vi ;ththsexpirerionotegiafa
<br />aft* ft ease of the prtKeoing tequlred Mill V. Piledfrr
<br />such miles of lion.
<br />Sec. 6325. Release of lien Or
<br />Discharge Of Property.
<br />(a) Relow Of beet. — Soz1Ae1 to such
<br />regulations as the Secretary may prescribe, theSxrMstt�.amall
<br />Issue a cemttcate of rcease of any firm imposedvrtti respect to
<br />:::Lai auk ,,Q; 41V ilia" aW- days AN, frwdzymr
<br />which -
<br />(1) liabi;ty S. -X—,pd CA Unenlorcaab's - The Stutaarf
<br />finds that tba f;ability fcr ,10;"f Maaith e$-1
<br />inter"".. It respect ftmf, has barer fully sallifli'd or. nu
<br />became repily unefrtorcub'e; of
<br />(2) BondAUaptid- Therel&ft:mshtdcothsSwv.lryam
<br />accepted by him (Sorg th&t,s cdn1;Ua*4d upan e,t p&y.,Aentol
<br />the amount muned. to`eNt..wdh All Mathis; fro(aped
<br />the11101, within the time 016cTim by law (Irricr;(no any
<br />extension of such tiR.e), and trill is in &=dtfa with such
<br />requirements relatirg to terms, cas:itlonf, and rinm of the tland
<br />ends Wallis thereon. as rray in SM(flid by lWi lrag uhtions.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns:-and Return In-
<br />formation,
<br />(k). Qlsclosure of .Ceffaln Returns rend
<br />MUM information Fcc Tex Adlr0istrsttlxt
<br />Purimme. —
<br />(if D• Sr icav i- ofamountoloutstdnci'7glien •Ilaroticeet
<br />hen has been fi m passant to section 6323111. tate arro: nt of ire
<br />omtec)Vg=: Cation secured by such I,en may be disclosed to
<br />Arq yart mwto furnishes satisfactory written ev.dence that he
<br />halt a riiift A the property Subject to such lien or intends to
<br />o:.'tl,.a rght in s:,ch property
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