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<br />Pacctrp4 FMM iltker a Hetrenus Cods
<br />Sec. 6321. Uerr For Taxes.
<br />It at+y person liable to Pay u,) tax .nes.0.'ts or ratusas to
<br />-Ps> -A same after demand. Ire amg6:lt 'I!Cl.t,ftfl a.-%y Inter-
<br />W, xf�Alonal amrtunt, addition to tali, fir assessable Penatty.
<br />tL'Q,". i with any costs that may. accrue rn addition thereto
<br />fha:i N a Ilan to favor of the United States upon all p:e".
<br />and rights to prcpefty. yrMMr reel or personal, belongN
<br />to such person:
<br />Sec. 6322. Period•Of Lien.
<br />Unless anotty data is specifically fixed by law. the hen
<br />imposed by section 6131 shall anse at the time the assessment
<br />1s made and sPal)Continue until the liability for the amount so
<br />assessed W a Wifamerlt against the taxpayer arising out of
<br />such habihty) is satisfied or becomes unenforceable by reason
<br />of lapse of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a).Purehssses, Holders Of securfttt in-
<br />forestal, Modwia's Llsnors, And Judgment
<br />Lisn.Crsd1tors. — The lien imposed by section 6321 shat)
<br />riot bs valid as against any purchaser, hvttr of a sec,;Tiyr
<br />Interest, mechanic honor; or judgment r's` creditor unb' aobce
<br />thereof which masts the requirements v, subsemon tr rtes
<br />been filed by the Secretary
<br />(n Peace For Filing Notice, Form. —
<br />(1) Place For Filing - The nonce referred to in sir
<br />section (a) shat( be filed -
<br />(A) Under State Laws
<br />ill Real Property - in the case of real property ,r fine
<br />office within the State (or the county, or other governmentai
<br />subdiv sioni. as designated by the laws of such State. in
<br />which the property subiecl to the lie` %& situated: and
<br />fix) Personal Property - In eke case of personal
<br />property, whether 1311906 of intangible, in one oflx-e
<br />within the Slate rot the co.Dity or other governmenta,
<br />subdivision), as Ces ,mated by the laws of silch Stale.
<br />in which the pro.�r'f' y subject to the hen is situated
<br />or
<br />(e) with Clerk Of District Court - to the office of me clerk of
<br />the United States distntt court for the judicial district in which
<br />the property subject to lien is situated, whenever the State has
<br />•ICt by law designated one efl:ce wtrch meels the req uireme „is of
<br />s.,bparagrapnrAi.or
<br />IC) With Records, Of Deeds Of The District 01 Cciumb 3 In
<br />the Vice of the Recorder of Deeds of Tile District of Cotdmo a d
<br />!'it property Sumac, t; Ire Len is soiatee in tr= L..ir.ti of
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<br />intere -4 t►s t1.3cumcn! Nm
<br />�i 89--'- 100737
<br />Gtanttli �.•
<br />Grantee_ ___..�---
<br />STATE OF OF NECIRASKA) SS
<br />COUNTY OF III.LI. )
<br />3
<br />89 FED 14 All ID 23
<br />(2) Sitars 01 Ptogrty Subject To Lion - For purporm of
<br />paragraphs (1) and (a), property stall be deemed to to situated-
<br />(A) Real Property - to the .case of real property. at Its
<br />physical locaoort; or
<br />(8) Persena) Property - In this case of personal pro”.
<br />white: tangible or intangible. V the miderzo of the
<br />taxpayer at the time the noU:e of lir.. (3L)td.
<br />For purposes of paragraph the raslaenceo" a co-.Wration
<br />Of partnership shall be it"," to to the Piece ai which the
<br />principal executive office of the bcsmess is t="d, and ft
<br />residence of a taxpayer whase resi!ews is wuh0ut the United
<br />States shut be Carted to W Li the District of Co:.imb'a
<br />(3) Form - The form ani content of the notice
<br />referred to -in 14'"ection (a) shall be prescribed by the
<br />�VIe \fN G.�h rnlw ^hall lax vai.A
<br />other provision of taw regarding the form or content of a
<br />nonce of hen
<br />NOW 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 />1- Securities
<br />2 Motor vehicles
<br />3. Personal property purchased at recta
<br />e. Personal property purchased in casual sale
<br />S. Person) property subjected %possessory lien
<br />6. Rea! a:oy_ t5 tax and special assessment hens
<br />7. Res dentin. to a mac ignic's
<br />hen for certain reca -s inlunproverniv.As
<br />8 Attorneys liens
<br />9 Certain insurance contracts
<br />tg aaS=CK loans
<br />:g. Reflling Of Notice. — Fer of this
<br />secl:on -
<br />f1; General Rule .— �nassrct :e : °!es'sretiredin
<br />the ra.^.rer -rescnbed in paragraph (2 t_ r� r ^e squired
<br />milling -- eriod. sJch notice of lien shall be vewee zs.. °don the
<br />date ills filed (in accordance with s—swl cr. ,fq after
<br />the exp ratr:r of Such reGlmg period
<br />(2. Place For Filing. — A nonce o' lien fel,:ed
<br />d..ring t48 required refer ng period shall be elfecti�e only
<br />A) it -
<br />W such Ool.001 hen is f shied io the othce m which the
<br />Prior notice of hen was tiled. and
<br />r., in me case of real property. the fact or -efd ng is
<br />entered and recorded it an ,r^,ex to The exte -1 e; ircd by
<br />s.bsectron (ti (e). and
<br />-2) in any case in which 9D days of more Door 19 ere eau
<br />of a rehhng of notice of ben dnder suopara;'aDn IAi the
<br />0r' flFrnq
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<br />secretary rtryre:tisd Written Information (in the 1r.Um!Ir
<br />Prescribed In regulations Issue) . b► the Skmary)
<br />concerning a change in the laxzairi B %Vicence. d es villa
<br />of such I" is also filed In attoraa .nh subsaeuCatO in
<br />the State [It ""h residence Is located.
<br />(a) Requked RafiNng Period. -- :n t--4 use
<br />Of any nonce Of Tea, rV term °rect.ired fOW1 S pubs' intane -
<br />;A) the one-year pgnoJ engirg 30 gays otter Lb sxpuat,:n
<br />of 6 years after the date of me asse3a.Tan1 of tN tax. and
<br />(8) the ore -year cerfod ending with the a x�irsti3n of 61, ears
<br />after the close of Ina preceding required rehlmi; period for
<br />such notice ct 4n.
<br />,CG. VaZ3. itBft:dSe UT LICH ur
<br />Discharge Of Property.
<br />(3) Relines Of Lion. — subjen to s.;ch
<br />regu!ations as the Secretary may prescribe. tee Secretary shall
<br />IssJe a Certificate of release of any hen impoaad with respeCt to
<br />any mlernal revenue tax not later than 30 days &tier the day or
<br />wt•cn -
<br />(1) Liab-hty, Satisfied or tlnen1o!cA&3 - The Secretary
<br />finds that the liability for the amount &sss3sed. togathr with a t
<br />Interest in respect thereof, has Mn, }u';y satisfied or Cos
<br />become legally unenforceable: or
<br />(2) Bond ACGDteO • There is furmsned to the Sec a a:y a a
<br />Accepted by him a bond that Is Conditioned upon 01 pay ry A of
<br />the amount assessed. together with 1:! .nearest r respect
<br />thereof, w,1M:n the tome prescribed bt aw ,.icier rig any
<br />extension of Sccn time). and mat is i- b=- (dice with s -:h
<br />requirements relaKng to terms co^ditro ^s a ^d form of!`e Cord
<br />And sureties thereon. as may be specd eg by sign re;� atit#S
<br />Sec. 6103. Confidentiality and „cv-
<br />closure of Returns and Return )a-
<br />formation.
<br />ik; Disclosure of Certain Returns z:nd
<br />Return infcrmalion For Tax Administration
<br />Purposes. —
<br />Q. Discasu:e or a— _ ^.t a! a ;': , en .1 a -Yoe of
<br />! en has been t'e: pa's.ani to read 023'r, 1'a amo_r• o' axe
<br />outstanding co ::gat.on seared bysici, lien fray ce - sc oseO To
<br />any Person vino fiirr.snes saI:stactory written evidence trial hie
<br />nas a tight in me D'operty s,:O;ect to sucri ..en o* •r!e"ds to
<br />otra r a r•grl .n s_cr prODefty
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