89100528 - Laserfiche WebLink

Browse

n t -4 a 12 =I Excapta From Intemal Rmnue Coda Sec. 6321. Lien For Taxes. N any parson liable to pay any tax neglects or nfues to 'pay the same ails demand the amount (including any inter- at addiliond aeaoamt, &often to tax, or assessab(epenatty, together wl* ably, CCMS that may accrue in addition thereto) Shall be a lien Is raw of the Uniedd States upon all property tell rights to prep arty -, Nft rw or personal, belonging to such Perm Scc. %PIL L..9aiod Of L :art unless AnotlMr dab is specifically fixed by law, (tae lien IMpaed by seeuon 6321 shall arise at the tine the asses ertt Is made and shin Continue until the liability for the amclunt so assess" (or a Judgment against the taxpayer arising out of such liability) Is Satisfied or becomes unenforceable by reason of law of tine. Sec. 6323.Validily and Priority Against Certain Persons. (a) Purchasses, HoMem Of Security in- *a% Me*aWs Lie(w% And Judgment Lean Creditors.— The oenimmild byseaiontp2ts"ll not be valid a against any purchaser, holder of a s mt y Interest, maChank's Iienor, or (udon+el t Ilan creditor ::,G "zim thereof which meetf Me requirements of subswtm fq- bas been filed by tie Secretary. (n Place For Filing Notice, Form. — (1) Place For Filing - The notice referred to in sub. section (a) shall iit feed - (A) UnderS"daws (l) Real Property - In the case of real property. in one office within the State (or the county. or other govammental subdivision), as designated by the laws of such State, in which the property sub(act to the lion is Sduste& ono (u) Personal Property - In the case of personal property, whether tangible or intangible. in one office within the Snare (or the county. or other gover" -e,tal subdiviSiaa), as designated by the laws of such State. in which the property suL7eEf: to the fien is situated: of (B) With 0ei:Of District Coxt -Imthe office of the clerk of the United Staift(fttstrict Court tr" Me t-idicial district in which the property suctdx to lien is situzre.. whenever the $17':e has riot by law desioa ::ed one effice which meets the requ•er r.tsof subparagraph (AI. or (C; With Recorder Of Deeds 01 ri a District m Coiumaia In me office of 1M Recorder or Deeds cf the Distract of Columma. if It's property suolect t2 the Iign'is situated in trip Gr.Incr of Icfumbu I ,fie as Qtxtiftm* Enteretd !F 89 1X1 I S 2 8 Grantor 1 0 Crantee Z fop SK STATE OF NEORAA SS a p G001ITY JF HALL ) ' ` cob '89 FEB Z At1 21 IPic: �� OFFS s 3 i M Silvis Of Progeny Sutlieet To Llee - For ow"M of Paragraphs (1) are (4). propsm Shan Ire deemed to a Sduated- (A) Mal property - ir the ease of ral property, at its physical location; or (9) Personal Property - M ten case of personal pre". whether tangible or Intangible, at ihs residence of ten tax0aye► at the Iff" We notice of lien is filed. For purposes of pare rsO (31;!). the residence of a corporation or Wnmhlp shall be Oft: d to be ten piece at which the principal executive office of eta bttsittass Is located, Mild ten residence of a taxpayer Mhos{ rasidettce Is without the LWW Stales SW w deem" to be In #0 01" of W0.1lils. 1% F" - TM iefm im rAM#11 M. 1!1�t Mik- - referrad to in subsactlen (a) shall be p»sertbed tby ltlo Secretary. Such notice shall be valid notwithstanding avy, other provision of law regarding the form or content of a 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: 1. Securities 1 Motor vehicles 3. Personal property purchased at retall 4. Personal property;LWchasd In casual sale 5. Personal proplWychiAlWod to possessory lien S. Rest proosr:y tax a -4 special assessment lions T.. Rasident!alwrcmfy subject to a mechanic's ;fie tcrsa(.'zit flimirs and Improvements 9. Wain insurz cei; ntracts 10. Passbook loans, (9) Refiling Of Notice. — For purposes of this section - to General Rule. — Unless notice of ben is rallied in the manner prescribed in paragraph (2) during the required refrfinp period, such notice of lien shall be treated as filed on the date on which it is tiled (in accordance with subseafon (f)) attar the expiration of such retubng period. i ?) Blase For Filing. — A notice of hen rallied during M required refit" period shall be t1ftMve only - (AI, r) - (i) such notice of ben ie reliled iLt LI -chide m whbchthe prior notice of lien wad e'lyy. ant (id in the case of. reJiGrO,i ?. ti'm tact of relamg is entered and recorded fr.-a? ttdv Votwsztent reouired by subsection (q (al. and ;iif in any case in which. 90 days or ri r ?rp:.or ro the date of a rehhng of notice of hen under subparagraph iA). the Sa dstry rea(ved written Information (in 1111 mairm wwritied In regulations IseiNd by the Secretary) mecar" a charge in the taxpayer: resNence, if a notice, of such Dan is also filed in accordance with suottim I (f) In fen$tab M which Such f*MMM le located_ (3) Ro*ftd Reffling period. — In tfte Bass of airy notice at NK the terw't'e0r lred rafitlrg parlod" maths - (A) the wwyeu period endrn430 days after the etplation of 6 yrsitt after ten date of the assessment of ft tax, and (9) the 0" ear period anding with the expiration offlyan alter the class of the preceding required flitting period for Sec. 6325. Release Of Lien Or Discharge Of Property. (a) Reims Of Lien. — Sulgect to such regulations a the secretary may prescribe. me Sacreary shall issue a conif:eate of release of any lien imposed with respec"o, any internal revenue tax not lour than 30 days after lie day or which - (1) Liability Satisfied or Unenforceable - Trio Secretary finds that ten liability for the amount sSSessed.►oaAfh2 **Hear Interest In respect thereof, has boon fully satisfig oG - l as become legally unenforceable; or (2) Bond Accepted- Then is furnished to the Secretary and accepted by him it bond that le conditioned upon the payment of the amount asteSSed. toget4e:r• with al interest in respect thereof, within the time Oresrrilled by faw (tncR�ding any extension of such time), and Mat Y In scoot lance rhftr, such requirements telafr; to let.": conditioes, and form of lee t{ord and sureties thereon: as may be sceeified by such regulations. Sec. 6103. Confide►rtiality and Dis- closure of Returns and Return In- formation. (k) t7ieciowre of Certain Returns and Return information For Tax Adminlstmillon f21 Disclosure of amou`il o! outstanding Len • if a notice of hen 123bVen filed pur acantto section (Mratvtrear^oantoftr:e outstanding c9:igat an secured by such hen may ce disclosed to any person w-io ((wishes satisfactory w,iften ev,denCe that he has a right in ;he property subsea to such Lea or intends to obtain a tight in such property. 7 i 4T, td I