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Exarpb From 1111110M Remm Coati Sec. 6321. Lien For Taxes „any peraprr habit to pay any tau neglects or refuses to 'pay the san* after, dlma11 ft amount (inChAft any inter. Igt AM -114* amount, addition to tax. or assessablo penalty. WgM1er rrlth.arry Colts VW aecrw in addltian therMo) 1W Is a vo( M favor of the?! Sgta -Pon all property to at Va m V."". 0011411`0 Ctrl or Personal. beloaglrp s partraus - Sec. 6322. Period Of Lien. urine SOO" dale Is smficany fixed by taw• the lien Imposed by section 6321 shall arise at the time the assessment ls Mile and SW C011HOUS until the liability for it* ~I so u�b �e utoysr o+ SuSuch liability) satisfied of becomes unmrg0.* lly reua of lapse of time. Sec. 6323. Validity and Priority Against Certain Persons. (a) PaUd11 nee, Fkl&. Of $ uueliF In- �M, NsdwJ6 'LWW% And Judo mt Lien (wire. - The Itee imposed by sefizea. f32f net be valid ae'against any purchaser. hold awshall holder &I urlty interest modmics honor, or ivie Nnt hen cred(txj until notice tRyreol which mesa the roquiriff"M Of tubssot;on (n has been filed by the Secretary. in Pkace For Rkfg Nofke; Fo m.- (1) Place For Filing • The. notice scone(! to •a sue section (a) shall be filed (A) Under State laws (1) Real Property . In the rase of real property, in one office within the state (or the county. or other Bove- niental subdivision) „,as designated by 141 laws of such State. In which the VcXrty subject to the lion is situated; and 00 Personal Property - M the case of personal property, whether 11410bit or intangible. in one office within the State (or the County, or other governmental subdivision)• as designated by the laws of such State, in which 141 propene subject to the lien is situated; or (e) with Clerk Of District Court - In the office of the derk of the United Slates district court for tha iudicial disir(Cr & which 24 property subject to lien is sihWtd4.uNuenever thi State has tit by taw designated one ettice w.. (d:.meets the requ,remerts of s.rDparagraph (A). or (C) With Recorder Of Deeds Of The District 01 Cofumo, . In 1.4 otlrp of Me A4corder or Oeeds of the 0istfiet of Columo,a- cl 1110 Properry sr(ecl t3 the Del q situated in tn. Gittrict of :uumbaa I i 3 S I No m X (2) SBus Of hMrty Sub)sct To lion • For purpssea of Paragraphs MAN (at. property shalt bedeenledtobe utumted• (A) AM Property . in the Case of reel property:, at its Physical location: or (B) Personal Property . h the case of whethtr 14 bra or inteilglDl/, at tier erKxM of taxpayer at the firm the notice of hen Is filed. For pu.•poSes of paragraph (2) (ti). the rselderlce of I corponflu” or pa=hip shall be daenyd to be the place at wtdcb tha Principal executive otf ct of the butinns is too sed, am the residence of a taxpayer whop rei*mt is without the Uhteett Slat" shalt be doemad to be inthe Doict of CotumOtl. (3) Form rNSrrad to In subsection I* "all bt proscribed by the Secretary. Such notice shall be valid notwithstanding any other provision of law regarding the form or content of I notice of lien. Note: see section 6323(b) for protection for certain Interests even though notice of lien imposed by section 6321 is filed with respect to: I. Securities 2. ►Iota vahic,es 3. Parsons, property purchased at retall a. Persona, property purchased in'Cesus, sale & Personal property sub)scted to possessory lion 6. Real property tax and SPKIII assessment liens t. Residential property subject to mechanic's lien for certain repairs and Improvements B. Attorneys liens 9. Certain Insuraxacontracts 10. Passbook loans (g) Refilling Of Notkit. — Fc: p;rrposes of this section - (i) General Rule — Unless notice of lien Is refried in the manner prescribed in paragraph (2) during the required refiring period, such note of IltnFhal) he treated as tiled onthe date on which it is file. e-71 accordance with subseCtron (n) after the er;Vat•.cn of suchreshng period (2) Place For Filing. — A notice of lien refried during the required (01310QIenod Shan De effective Only - (A) d- (V Such notice of lien is refrled In the office in whiChMe Prior notice 01 lien was fired. and (u) in the case of real property, ire fats. ot,refrlirtg .s entered and recorded in an ender to the eatery required by suDsection (f) (e). and vB1 in any rase in u^.,bh. 90 days or more pror to the dace of a iefmng of nohw rr hen .under subparagraph (4 the e� Enfarw as 000M fit NoG; $9'"100527 Gra1)tar., i,� �nteo STAi r'N at �A) COUNTY OF NA L ) '89 FED 2 An I 1 1 .a OF OEFDS Fe ' 1 Secretary received wdMm information (In the mamer Pra Wbatu in regulations issued by the secretary) COOL" g a change in ft taxpayer's roetderft. It a noem 01 such am is also bred in accordance with sabesctim In M the State to which such rifiliftax) is faceted. (3) Retwlnd RIKV Podod. — I, me cage of any notice of UK the *101 NQUINd refil ling Period• means - (A) the 04014111' period erlo-eg 30 days a1w the eapirahon of 6 year$ after the data: of the "mum" of the tax. and (B) the orrywW10dendnp with the xptratlatot6years after the Close of the precedlltgtllWrad ratio,,. Uri" W IBCn now of lacy Sec - 6325. Release Of Lien Or Discharge Of Property. (a) RI> Wn Of Lkin. — Sub(ect to such regulations as the Secretary may prWribe. the Secretary Shan Issue I certificate of release otany IWO imposed with respWto any internal revenue tax not later than 30 days after Me day or which - (1) Liability Satisfied or unenforceable - The Samtatf finds thot the liability for 141 &171001! guessed, togetha witty air Interest in respect thereof, has assn fully satisfied or t;as OKome legally unentorceabla. at (2) Bond Accepted -There is furnished to the Sacretary and accepted by Ctrs c bond that Is conditioned upon the payment of the amouht etshtsed, together with all Intersert In respect thereof, w;`}± the time prgcfIW by law precluding any extension of Such time). and that is In accordance with such cpulroments relsting to terms. ConditronS, and form of the bond alb sureties thereon, as maybe specified by such regulations. Sec. 6103. Confidentiality and-Dis- closure of Returns and Return In, formation. (k) Dbdowfe of CV1AIn RdUrns tnd . Rtturti1rdoMflon For Tax Adminbtrollon. Pug>eee& r- 12) •Qisi.sase of amount of outstanding lien • if a notice of lien has been filed pursuant to seaon &i33(R, the amo,;rlt of tr+e outstanding obligation secured by Such lion may be d.sclosed to any person who furnasheS Salrsfatfury w,itten evidenee that no has a right in the property subject to such lien or 111W.61 to Obtain a property. it } I J 1 ' Y . �zh [i3 r✓ •