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r a Exanla tRs0llt Intemd RaM M Code Sec. 6321. Lien For Taxes. u any person [taw* to pay any tax neglects or refuses to '0ay the same after demand, the amount ( including any inter• at 44ditl0nst w4unt• addition to tax. or assembler WAY. prgslMr with arxt cosh that fear accrue In addiUm tAreto) shall be a lien b.. Bever Of 90 URIM States upon a1).0early and rights to proParty, efhether yea( fit A01304, b9'Arrfjr erg tow parson. Sec. 6322. Period Of Lien. ueiaa another lobe Is SpeetiUcally fixed bir law. It* it" imposed by Section =1 analtarise at the time the assasmerM Is made and shall continue until the liability for the 111111100111150 risen" (or a judgment against the taxpayer arising out of such Iiabili y) is Satisfied or becomes unenforceable by reason of lapis of tithe. Sec. 6323. Validity and Priority Against Certain Persons. (a) Pumillimes, Noidem Of Sawrityy In- lareab, NechanWe Liafors, And Judgw" Lien Credllom — TM Ilan imposed by section 6121 shall not be valid as against any purchaser, holder of a security Intaraat, mKhanic!s Ileher, or judgment lion creditor until notice thereof which meet$ the ragaifements of subsection M has been filed by the Secretary. (n Plea Far FlI ft Nofla; Form. — (1) Place for Filing - The notice referred to in sub- section (a) shall be filed - (A) Under State Laws (1) Mal Property - In the ease of real property. In one office within the State (or the courtly. or other governmental subdivision), as designated by the laws of such State. in which the property subject to the lien is situated: and fill Parsonat Property - In the case of pemonat or""- whether tangible or intangible, in.care.otfice within the State (or the county. or other goverrrnzntal subdivision), as designated by the laws of such State. in which the property suttect to me lien Is situated: or (0) With Clerk Of District Covn • In the office of the clerk of ilia United States district court for the judicial district to which the property SY9ject to lien is situated, whenever Ina State has not by law des q.tated one office which meets the requirements of subparagttpn'X. or eG) Win P,ecorder Of Oeeds Of The District Of Golumoia In the office tyl *Jw. Recorder of Deeds Of ilia OKIFI6101 Cdlunioia, it the prop" sucitcf b the hen is situated in tn> Gi :Ir.ct of Columbia- . g O Oa m X a � a Entiemd 9. poeutnen► %: 8g. 10 526 Grantor �, (Itantee ,• a STATE nF N ) SO 'COUNTY OF HALL ) � s � 2� 89 FEB Z Ali 11 R :G: OF DFFi) 5 M SIM Of Property Subject To lien - For purpau of paragraphs (1) and (4). property shall be deemed to be lit AW - (Al %* Property - In the ease Of feel property, at JA phif tall location: or (e) Fw.sorial Property - In this case of personal property. *WW tangible or letangible, at the rylduna 0 )IN W Mier at the time the notice of lien Is filed. For Pulliam of paravaph(7) (8). the residence of a corowetion or partnership shall be deemed to be the plea at WW to principal etncutiw Office of the business Is locaud, en! 00 mid*= at a taxpayer whale residence is without the (da)led Stew shall be decreed to be In the District at CVwobla (3) Form - The form Still content et' the nOtta s: :r' :a :t) �►_u ti `..,Wwe.n rev, ►n. secfeury- such notice a" to valid notwieultan" an other pnivislon of law regarding the form or conlW. of a notice Of lien. Notes See section 6M(b) for protectlan for certain interests even though notice af' lien imposed by section 6321 is filed with respect to: 1. Securities 2. Motorvshlclas a Personal proem purchased at yew. 4. Personal property purchased in casual llle 5. Personal property subwed to possessory 110 a. Real property tax and special assessment liens 7. Residential property subject to a mechanic's. Ilan for certain repairs and improvements 8. Attorney's Ilene S. Certain insurance contracts 11. Pwsbook loans :G] Raffling, Of NOUN. — For purtioses of thus SQCtiOS• •- - rI) General Rule. — Unless notice of lien Is raffled in the mtrner prescribed in paragraph (2) duhn4 the required reWLrig period. such notice of lien shall be treato as tiled en the date on which it Is filed (In accordance with sub5e0on (f)) after. the expiration of such relding period, (2) Place For Filing. — A notice of lien reffiee caing the required retiling period shall be effective only - (A) d - (i) sucn notice of lien isretitedInIheotficein which IN pnor notice of lien was filed, and lit) in the case of real property; tine fact of refi4np :9 . entered and recorded In an index to the extent require.•, :g subsection (tit (a). Lad i8) in any case in wfuch, 90 days at'RO.8 prior 10 the date of a raiding of nonce of hen under.rp4tramlifaph (A). the z 0 secretary received wrMen Information (In ft creamer pngernnd In regulations Issued by the Secretary) concerning a ON" in the taxpayer's residence. if a notice at such lien is sin two in accordance " sAffect" (f) In tore Seats Is 1INdl NO roaldenee Is wAto. (3) Raq*W AatNMq Period. — in the see of any notla of iim Ufa tens IMIred fefmng wiW mew (A) the ak•yar (wind WWft 31114Sys afar the "xpirattlm of a years aft$r the data of et assessment of the tai, and (a) the owyear period ending with the expiration atsyslre altar tie elm of the praading required rafiling perlod for such notice of li". Sec. 6325. Release Of Lien Or Discharge Of Property. (a) RNeaea 01 LIGM — Subjed to such regulations as ftSa_ratary may prescribe, N Somt ry shall Issue a artrtica t release of any lien Imposed ■ *,vpect to any ,intemai revenue tax not later fnaan 30 days 9'.T,L a day or which - (1) liability Satisfied or 4- egft". able - The Secret$ry finds that the liability for the aifxPassessad, together with err Interest in respect thereof, his been fully st':a N or No beam" wgalty unenforceable; or (2) Bond Accepted - There le fumtahed to the $$DV Z and accepted by him a bond that is cor4itloned upon the psy(nnttof the amount sssessed, together with all Interest In respect thereof, within the time proscribed by law (Including any extension of such time), and that is In accordance with such niquirsments telating to terms, conditions. and form of ft bond and sureties ^ rfeon, as may be specified by such regulations. Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. (k) Die Mft of Certain Returns and R,e�ttuumm Information For Tax Administration p (2) Oiselosure of amount C' :,- r4lacd-ng i.en • it a notice Of lien has Cie" 'ed pursuanl t' z!: V6323(f: the amount 0111.8 outstae3.-y cD' :�duon securet, r;irch lien may De disciOSldtO any person. a" ; `um sties std t�! D.y written ev Type tftil8e ,as a right in the property s _act to suen iieN T'Cli(^CS l0 obtain a fight in each Property ' I I T f� ' RQf ))) L `