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S
<br />A
<br />E)tarpb From Internal Refrenua Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person liable to pay any ax neglects or refuses to
<br />'PAY the um after demand, the amount (including "Inter-
<br />ea4 additional emount, addition to tax, or aasSebia W.4,,ry,
<br />teP'lo wfef any no that truly Sam in additiom frleete)
<br />$hall be a Ilan in favor of the tkliMO Sates upon Sit property
<br />and rights tie Pt"". wMreir Mal or personal, belonging
<br />to such person.
<br />Sec. 6322. Period Of Lien.
<br />Unless anoeer ON is Specifically rand by law. the lien
<br />hapoad by eeci<iott IM go arise at ft time the asansifteint
<br />Is made and shall continue until the liability for the amount so
<br />as"$SW (or a judgment against the taxpayer arising out of
<br />W liability) Is satisfied or becomes unenforceable by reason
<br />of lapse of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) PW~sy Widets Of SlCW" In-
<br />MrMtlr IMeltank'e Lie AM And Jild>Rmant .
<br />teen CradelOfa, The Ilan Inupoleid by section OWaha)I
<br />M be vaild as against any purchaser, holder of a Waity
<br />IMKSKmOdna WSlienor •orjudgmentIIM Creditor =Writia
<br />thereof which mats tin requirements of subsectia'n q has
<br />been NO Gj the Secretary.
<br />(4 Plata For Filing Notice; FomL-
<br />(1) P440 For Filing - The notice referred tar m Sub-
<br />section (a) SW -1011 filed -
<br />(A) Under Stan Laws
<br />(t) Real Property • In the use of real property in one
<br />office within the State for the cosry, or other governmental
<br />subdivision), as d$Slgfattd by 1!tis taws of such State. In
<br />- villith the pWpefWS,it W Z7 ft Zion is sikan!d; and
<br />(ri) Pers:mal Prapeny • In the ease at peesonat
<br />prcpeay. MneU•ar tangible or intangr3is. in oter ;.`.fve
<br />w4hln the State (Or he county, or other gove'rnmettas
<br />subdivision), as designated by the taws of suctr State,
<br />in trfiieh the property suble.1 to the hen is S ftaled.
<br />oz "
<br />(e) 1IrM Clerk Of District Court • In the office of the eierir of
<br />the L'm :ed Stares district court for the judicial district M * ch
<br />Me prt;ertr!I;14 ct to lien is srtualed, whenever the State has
<br />Mtby taw designated one 0,cs w-zch meets the requrremerus of
<br />sdbparagraph (A), or
<br />(C) With Recorder of DeM9 of "+eorstnct of coiumora . In
<br />'719011100011110 Recorder of Deelso1'I'm District of Cofumora. it
<br />Me property suoiect a the lien is situated in tr%o Grtf,cl of
<br />cclumbra
<br />M "a of Progeny Subject To lion - For purpme of
<br />paragraphs It) and (e), property shalt be meenuSO to be S UaMd
<br />(A) kill hispe y • to the csee of real We". at ft
<br />Physical blow-. or
<br />(e) Personsf Property - In the case of personal plow>y
<br />whether tangible or Intangible, al the resideha of the
<br />taxpayw at IN tin* the notice of lien is filed.
<br />For purposes of parepraph (2) (8), the residence of a cenpwatise
<br />Or partnership shall be deemed to be the place at which the
<br />pneo)pal IXMUve office of fin flusinesi. is leered, and IN
<br />residence of a taxpayer whose residence is sriftul the United
<br />Setae. shall a deemed to be in the Drstr(ct of C,rafaniW
<br />(3) Form - The form AN content of the notice
<br />r h vw
<br />seaetary. such notice 00 be Valid noWtlb"rig an
<br />Other provision of law regarding the form or content of a
<br />notice of Ilan.
<br />Nola: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />t.
<br />En
<br />Mid as rAMMell W.
<br />lfotorwhiCles
<br />&
<br />89--i oosso
<br />e.
<br />Z
<br />Granter
<br />Personal progeny subjected to possessory lien
<br />0
<br />Grantee -�
<br />7.
<br />A
<br />f—
<br />STME of" TITA
<br />hen for grain repairs and improvements
<br />e.
<br />COUNTY OF HALL
<br />9.
<br />O
<br />0
<br />10.
<br />Passbook loans
<br />P
<br />wall
<br />'89 FED l AH 10 43
<br />I�'R
<br />cC: ()F 0Sen5
<br />M "a of Progeny Subject To lion - For purpme of
<br />paragraphs It) and (e), property shalt be meenuSO to be S UaMd
<br />(A) kill hispe y • to the csee of real We". at ft
<br />Physical blow-. or
<br />(e) Personsf Property - In the case of personal plow>y
<br />whether tangible or Intangible, al the resideha of the
<br />taxpayw at IN tin* the notice of lien is filed.
<br />For purposes of parepraph (2) (8), the residence of a cenpwatise
<br />Or partnership shall be deemed to be the place at which the
<br />pneo)pal IXMUve office of fin flusinesi. is leered, and IN
<br />residence of a taxpayer whose residence is sriftul the United
<br />Setae. shall a deemed to be in the Drstr(ct of C,rafaniW
<br />(3) Form - The form AN content of the notice
<br />r h vw
<br />seaetary. such notice 00 be Valid noWtlb"rig an
<br />Other provision of law regarding the form or content of a
<br />notice of Ilan.
<br />Nola: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />t.
<br />Searitin
<br />P_
<br />lfotorwhiCles
<br />&
<br />Fersona prmto :vchasod at null
<br />e.
<br />Personal props . purchased In casual ale
<br />S.
<br />Personal progeny subjected to possessory lien
<br />S.
<br />Real property tax and special assessment liens
<br />7.
<br />Residential property subject to a mechanic's
<br />hen for grain repairs and improvements
<br />e.
<br />Attorneys liens
<br />9.
<br />Certain Insurance contracts
<br />10.
<br />Passbook loans
<br />(g) Refitlng Of MUM — For purposes of this
<br />section -
<br />(I) General Rule. —Unless reef csct lien is rallied in
<br />the manner prescribed in paragraph (2, d,rrag the required
<br />re!; : :^ ;period. such notice of lien shall be treated as filed on the
<br />dareon aht;ch ills fileit(-r•,actwdance with subsection (1)) aftsr
<br />fx eon -Aen of such reti!rg period
<br />iz Place For Filing. — A not-te of hen reefed
<br />d:rf7p3ne required refiung period shall tie ette•,,rve only -
<br />rA) rt_
<br />Crl such notice of lien Is refried in the office in which the _
<br />Prior notice of lien was filed. and
<br />fir) in the cast of real property, the fact of relrhng is
<br />entered and reeord9C •n an index to the extent required by
<br />Subsection pr (4), at,�
<br />�Si in any case in which. 90 days or ^ 9r9 ter or to the due
<br />of a renting of notice of lien under s.r.7pauagrapn (A) the
<br />z
<br />0
<br />Seers" f4mvep written (nfertretien (In the -mum
<br />preaCrlbed In regulations wued by flu secretary)
<br />e"Whil a chants in del axpeyses (esidence, If a notla
<br />el Such Sew le ON filed In SCM111ance with subaaCtion M In
<br />ale Sao in Sakti such rMidaece I$ iocead.
<br />(3) Required ReNNrfg Period. -- in the cage
<br />of any WJO of WK IN Mmes -required renting period- means -
<br />(A) the one-year period ending 310 days alter the expkON-
<br />of a years afer the dam of the dummetd of the tax, arse
<br />(a) theone -Year Period andingwiththeexpiwtonofI pa
<br />afar the ctow of the preceding required retufng period for
<br />such notice of Ilea.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Reiem Of UK — s.w to such
<br />regulations as tin Secretary may pnaeHbe, ft SweUry Shea
<br />Issue a certificate of release of any lien imposed with respect to
<br />any internal revenue tax not We? than 30 days afer tin day or
<br />which -
<br />(1) Mebiiity Satisfied or Unentorceab;e - The SKraay
<br />finds that the liability for the amount assessed, together with a+
<br />Interest in respect thereof, has been fully sat:sSerf or hsS
<br />NOW MOAN utnonforceable: or
<br />(2) Bond Accepted- There is furnished to the Secretary and
<br />accepted by h;m a bond that is conditioned upon the paymMt of
<br />the amount assessed. together with all Interest In respect
<br />thereof, within the time presoritiad by law (including any
<br />extension of such time), and that Is In accordance with such
<br />requirements relating to terrns, conditions, and form of the bond
<br />and sureties thereon• as may be Specrfoed by such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returrts and Return In-
<br />formation.
<br />(k) Disclosure of Certain Returns and
<br />Return Inlormatlon For Tax Adminletration
<br />Purposes.
<br />(2) Disclosure of amour• ;f•. tstanemp :rem • If a nome o1
<br />hen has bee^ fr._l p6rsuant to sect,on MO.,. the vn. rat of the
<br />outstane• a ^! ,;.=.- : :n secured by Seth I,cn may fir `w5G3Sed to
<br />any perSOn *eO 71MHSheS satisfactory written E,i,-dv w that no
<br />hhs a `01 It •:,e property subject to such hen or :mends to
<br />Ot'Z', a ";him S,t:h property
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