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<br />OF DEEt1S
<br />Exatpts From Inlemal Ret( rem Code
<br />Sec. 6321. Lien For Taxes.
<br />M any person liable to pay any tax neglects or refusei to
<br />'pay the same after domS.-A the amount (rntt:.'(rg any inter -
<br />Set, additional amount, addition to tax, or aesmab(e penaNy.
<br />togaNN¢ with any costs Mat may scerue lr a8ditlen thereto)
<br />shall be a lien In favor Of all property
<br />end rights to PRO". *1100103 real; lit pe7tdnal, belonging
<br />to such person.
<br />Sec. 6322. Period Of Lien.
<br />Unless another date is specifically f mt by law. the Den
<br />Imposed by Solon 6321 shall arise at the fine the assessment
<br />IN roads and shall continue until the liability for this amount so
<br />"eased (or a judgment against the taxpayer arising out of
<br />smh 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) Pur(:h s, Nomm Of Securely In-
<br />hxMb, MadIM WS Leaner$, And JudpmerM
<br />Lien CreflWL — The lien impow av motion 6321 shall
<br />not ft Valid as against any purchaser, tlfiftr of a seeurity
<br />Interest' m ochanles Ilenor, or judgment Ilan •pgitor until notice
<br />thereof which freak the rapuiroments of subsection (t) has
<br />beer filed by the Secretary.
<br />(I) Plus For Filling Noft, Faimi.-
<br />(1) (Mace For Filing - The notice M'Wfed to in sub-
<br />Solon (a) shall be fled -
<br />(A) Under State Laws
<br />(1) Real Property - sa eta use, 0:.eai property, in one
<br />office within the star t[,a, vle'w:inzy. arctner ommmentai
<br />subdivision), as desij�ia:dd :y ft aws cf such State, in
<br />which the property sablect to the Nn is sfaated: and
<br />iii) Personal Property - in cue rise of personal
<br />Pro", whether tangible or mtaayrye,- in one office
<br />within the State (or the county, or 0 -,er governmental
<br />subdivision), as designated by the taws of such State.
<br />in which the property subject to the :ten is situated.
<br />or
<br />(8) With Clark Of District Court - In the offlo of the clerk of
<br />the United States district court for the judicial district in which
<br />the property subject to lien is situated, whenever the State has
<br />.tot by lawdestgnated onectf ice which meets the requiremems of
<br />Subparagraph (A). or
<br />(C) With Recorder Of Deeds Of The District Of ColumD•a to
<br />the office of the Recorder of Deeds of the District of cotuni0q it
<br />the 010perty Suclieet 13 the het is Situated in too G:.tr,ct of
<br />cclumbta
<br />(2) Situs Of "fly Subject To Lion • For purges" of
<br />paragraphs (11 a?1(e), property shall bodeemed to basfrrtetad-
<br />(A) Real P-o" - in the can of real property, at Its
<br />ph);tcab Mvc:t om or
<br />(8) Personal property - in the use of personal pnyitty,
<br />whether tangible or Intangible, n the ruldow oP the
<br />taxpayer it the time the ratio of lien to DIN.
<br />For purposes of paragraph (2) (B), the residence of a cormrat w
<br />or partnership shall be deemed to be the piece at sltidt the
<br />principal executive office of the business Is RK&W, sod the
<br />r"idanes of a taxpayer whose residence Is without it* United
<br />State$ shall be deemed to be in the District of Columbia.
<br />(3) Form - The form and content of t% notice
<br />referred to in Subsection (a) shall to prescribed by the
<br />Secretary. Seth notice shall be valid notwitfiS'IMIng any
<br />other provisin o" law regarding the form or eorent of a
<br />notice of lien.
<br />nuns. Boa $isi:ii "vin ua23jv3 fvi piviircdtiit for
<br />certain inte7ests even though notice of lien
<br />Imposed by section 6321 is filed With respect
<br />to:
<br />1. swurim
<br />2. Motor vehicles
<br />3. Personal property purchased at retail
<br />4. Personal property purchased In casual ea?e.
<br />S. Penw*. property subfacted to possessory- 10
<br />6. Real pr -lefty tax and special asseasment °ie,-s
<br />7. Residential property subject to a mechanic's
<br />lion for certain repairs and improvements
<br />8. Attorneys liens
<br />9. Geftaininsurance contracts
<br />10. Passboox loans
<br />(g) Willing Of Notice. — For purposes of this
<br />section -
<br />(1) General Rule. — tn:'emno *_y of lien is relded in
<br />file manner prescribed in pa-a, nn" ;2i r•:rn,tg tie required
<br />refdmg period, such notice oflier as6tedonthe
<br />date on which if is filed (in accordance wt scCseCti7t (T.i after
<br />the expintien of such refiring prioo
<br />(2) Place For Filing. — A notice of r:en relaed
<br />during the required ret:•rfg PermE s!'ali be effective only -
<br />(A) if -
<br />(0 Such not" a tfieni9ref ,iedin the office if? which the
<br />prior notice of f:en was filed, a.,,rd
<br />pd in the rase of real prc ;erty, the fact of retying is
<br />entered and recorded in an index td the extent required oy
<br />SUbSetTiOn ifs (e). 2100
<br />+8) in any Casein which. go days or more Pilo, ice the date
<br />of a iefrimg of notice of,jieo.uVger subparagrapn tAi if*
<br />ID
<br />z 1 0
<br />Secret" M Woad written Information (in the nue"
<br />prescribed In regulations Issued by the Suroury)
<br />concerning a Change 48 the taap4)0f S re$lderi0e, If Shot
<br />of such lien is also filed it (f) in
<br />the Stale In which such fuldence is located.
<br />(3) RwMrad R@111114 hdo& — In the wa
<br />of any notice et Ilea. this term "nqulred refilling period' mat" -
<br />(A) the om-Irsar ponied ending Xclays after ft exprafleo
<br />of a years Affair the dale of tlleafseerir»ant of the tax, and
<br />.(8) the onrys u WOO on dlrgelttbrtrrta;!ratiottoteysans
<br />affor the dose of the preceding faarrnd milling period fix
<br />such notice of Dot.
<br />Sec. 6325, Release Of Lien Or
<br />Discharge Of Property,.
<br />(a) R*4M Of Lien. — subon to sum
<br />ivrv'.i"w.�.a W t1•iw zwai r* miq $Iq;.i;L* tiw y>ilhis; . .
<br />issue a 0WICA1e of release of any lien imposed with raspect M
<br />any Internal revenue tax nth late: than 30 days ahv the day v. .
<br />which -
<br />(1) Liability Satisfied or Unonforceabls • n)g iw V'V'
<br />ends that the liability for the amount asm*d- typtea wWj7 s(.i
<br />Interest in moat thereof, his been tw!y ru "_sfled or tea
<br />beCOnte 111911y unenforceable: Or
<br />(e Bond A:apted -Thera Is tumished to the Sicrstery ar12 .
<br />accepted by him a belief that Is conditioned upon the payrrier,td
<br />Via amount assessed, together with all interest In respadi
<br />thereat with!n the time proscribed by law Oftfudima any
<br />extension of such time), and that Is In accordance with such
<br />requitantettl5 relating to termS. Conditions, aryl fort o1 de$ bond
<br />&hit sureties thereon, as may tea speeflled by Saar regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return. la-
<br />formation.
<br />(k) Olrlcloeure of Certaln Returns and
<br />Return Information For Tax Adminlatrallon.
<br />Purposes. —
<br />f2,1 Dulosuie of of o.AstanC'rq r•en • 114 alticedf
<br />fief: has been filed DV-0:4111 to seclion632314.V,,.,a'+•:_110! 11
<br />o.:sgndinp Ob, :yatian seQ:'td of suv, i. to fray w d scosed to
<br />any person who :urn,51M satisfactory wrrrtn svi.eme that rte
<br />has a right in tht p�opirly suaect to such ,:tn o- inttn;s to
<br />omsin a right .n such D,opeity.
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