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<br />E:o Mtn From Ultsmei Revenue Code
<br />Sec. 6321. Lien f=or. Taxes. -
<br />if any ptnbn liable to pay any tax Set tic = :r refuses to
<br />'PAY the U-nis after disialld, the amount" :rcfud ]g any inter• •
<br />Std, additional amount. addition to tax; or 41M;ebis penalty,
<br />together with any costs that may accrue in ,C&idM thfrato)
<br />snail to a lion In favor states upon all propt'.r
<br />and rights to properly ee'real.,mr. real Or personal. beldnyrtg
<br />to such person.
<br />Sec. 6322. Period Of Lien.
<br />Unless another data !y; Imilially fixed by law, file Ire,
<br />imposed by ante at the time the assessmtnt
<br />is meta and shall cont:'ns.Md the liability for the amount Lo
<br />ifsassM (Of A judgment 4W41 the taxpayer arising out of
<br />such liability) Is satisfied of Worries unet0dr:ea5)e by reason
<br />Of lapse of time.
<br />Sec. 6323. Validity and! ?6.o6tliyrAgainst
<br />Ceftain Persons.
<br />(a) PUMMr es, KVWM Of Seeu" In-
<br />tomb, Mftha k-S LMM, And Judgmot
<br />Lien Creditofel. — The lien imposed by S$t :ton IS321 shoe
<br />not be valid 85 aghrfl any purchaser, nonce• a! a security
<br />intlrs$I,machiniC$lilnor or,udgmenU,encreC ^:
<br />thereof which meets the re�rrements or SJ55a3 :GS'• 'ilf
<br />tfesn filed by the SKrela-y.
<br />U; Pfeee For Filing Nofke; FocrrF.-
<br />Ifl Place For F,I!ng - The notice refe•red to In eub-
<br />sfcllcn la) $11all be film -
<br />(A) Under State Liss
<br />w Rea) Prot. "y - ?,,a case of tet preperry- m one
<br />office wdh•n the Stale (of -'re Gcorly. or other governtrentai
<br />subOrv:9{On], as devgrxr' ::y mr last of sJth State in
<br />which Ie.e properly suec' to tae I t0 -s!dua;ed and
<br />l v Petso^a' pro; e°7 - If- tit tail of personal
<br />properly whethe, tal?;,;I of ,a4,;•tf! ,n One office
<br />w'th•r, the Stalt !Y the c0.'.ly It ott@r -,overate -cal
<br />aJbd,v s On) as C1i (;Oatfd ;y 1.'!e I4*5 of s'Jdh Stale
<br />:r wn:cn the p•Optay s2letl to the rte d edua'ed
<br />of
<br />'91 ey:1hC11!fk Of'j:s•r itt Coirt .III the !slate Grrhe C.erx'i
<br />f .e Un.ttd $colts s'rrtt L�Jrt to, the IJ'•: a.: s•nrr :r w!lcr-
<br />"eproL!rtysJL,e ;lfOie ^•ssdualyd wntneve rre5ta!t•r
<br />aby13* CIS g' v' e1dreel *cewr. ;rrree•attef. ;,..,•cr,. f
<br />i�a'ajvp -far r,•
<br />L, N Ihpeco•de- 01,,eeds ul ins
<br />•- ii Vita Of flit peeordeofotelseft'teO.�•!, "Girt
<br />"! p'ope •ry lJr.,_ tt tr.e t.e+ :; ; r-,'1 er, r• ',t Lr
<br />.:a
<br />F)C1_ 0r
<br />(2) Sftus Of Property Subject r1c [fen • For Purpose Of
<br />paragraphs (11 and (4). ptoWrrYSrs'i is.aemadfotlesituated-
<br />(A) Real Property - In the t7cn ^t real proparl,'. 41 its
<br />physical location: or
<br />(8) Personal Property - In the asa of perso .a pt.�iCty,
<br />whether ta.,?s,e or intangible. at the resiC�isY d t�$
<br />taxpayer a :?'9 ne the notice of han IS ft!ed.
<br />For purpose of puagroph (2)(8),'re rri6sxsof acarp.:atloa
<br />o- partnership shall be deemed tc st the p'am at whl;t: the
<br />W;AMDat executive 01111941 of the t1- -;!33S IS located, end the
<br />ras,denre of a taxpayer wt*se residence is wilho,r :7u L";tad
<br />States shall be deemed to be In the Disthq of col7tl M .
<br />(3) Form - Tr:e form and content of t.`ib marl :c4.
<br />referred to In svbsecion (a) stew., bt preterlbed by th$
<br />Secretary. Such 14011ce shall t" ra:rU natwltt'stanelrp 2,y
<br />Other provision of law regard:rg " fcr:n of content of a
<br />notcs of lien.
<br />Note. si -union 6323(b) for prote.irn fur
<br />certain fr,icrusts even though notice of ijen
<br />imposed by section 6325 it filed with respect
<br />to:
<br />T Sewnhes
<br />2 $totOrveh�c ;es
<br />3 Personal progeny p•:rchased at retail
<br />a Personal 0!0:arty pt.Trdtued in casual cave
<br />5 Persoralpropartysub ;ecredtopossesory;iert
<br />8 Real property tax and Ifnpa! usssssmenf , :erg
<br />7. Rasldenual proyarty s, ;act It a methane'!
<br />!Arlftr ceria :nre�a,Tar ;flnprovemen :$
<br />8 Att.rrey s vas-
<br />9 6ertais oularCeLJa!'�a3
<br />10. P,:ssC»■'Jan:
<br />rp, Refiling Of Notice. -- For ,4fpc3es Of this
<br />sect-:n-
<br />(1) Gerteral Rule. — t:- essrDtct
<br />ve mar.-$- orelu,:eC 1)3•ajrapr, 12: 1,er; L., t:J rod
<br />rte. ^jpehdd ri.crrA!ant- :P.nyhl %1 beUO3tedasi(eQGnthe
<br />M1 all wr.chit is" ev,ic '.- Oahcew-th sJhs!t'•s! rL)aft"
<br />t ^e ev p,ret t n o' Sl.ch ref 'ir � ufri0d
<br />17• Fine For Filing, — A r,1ce o' ten ref Jed
<br />!•o'er! ta'e' h� pencil s ^a I he e14ctve or• j
<br />r„ .f
<br />.. s,: ^rc!ce0!�e „n'ai'ad nt "eoY•e ^w "•n! -.
<br />!Ce o!;!, was' e1 a-a
<br />Ire Casa Of 'ea D-" 'to re fa;! ',, •e'
<br />!� a receded ar f" !o I's ale -t•, !r: sr
<br />.-•t'a.e' •t: t ^. yf. tars a: •r.ue �.: _.: v: {pang,.
<br />re e' i:ert ., "der S.t ^.$raj *ao" f0 t"e
<br />G"Fnc
<br />C
<br />s
<br />2
<br />P
<br />S&CWNlr rep;ved written InformaI*- 'f(r•'—s mama
<br />P79wibad Ill, regulations issued al ''till SaeMAW
<br />co:Yanr.-g •y ;4sjn,7e In the taxpayer-$ ras:dance. If a notice
<br />01 such f efn 4:811r pled m accordance with subw.tion in In.
<br />the Stita in eftrctrn:ch resident is located
<br />. m..RequfiTM no" Period. — in Ina case
<br />cf try tnif -.3 of .lari,its term -ravi red taming period” means •
<br />rlj t! r oeryr.1 Rsrloderd ;np 30 days after trio expiration
<br />,e.JUM i ftat•B,e data of the asaessme,t of the tax. art
<br />(BF with theaxil roffoncf$y117;
<br />after 08 close of -IN preceding r4qufred riffling penoVar
<br />su:.'t,xsi:+rsf fan
<br />aec, 6325. Release Gf Liea C ;,.
<br />Discharge Cif Propemy-
<br />AM Reietese C1t Lkm. — subject to sso
<br />raguratmrs as the sec'Mafg ^:sy prescribe, the Secretary shat:
<br />Issuen :enlficate of (Steals )f any lien Imposed with fespectto
<br />a') Ift'nal revenue tax nol later Ihan 17 4apr alai the day or
<br />vs`d, . .
<br />111 U.1bult'y, Satisfied or Urenforcaa :ie 'r -'o £e —olarl
<br />f1n0YIffig.; het! abdltytor the lint 0u ntAISO131..P:ya,r1: )l:!'.1.°
<br />Interest In respect thereof. has been fully salt :'`ti.kc r f'.:
<br />bKome legally unenforceable, or
<br />(2) Bond rfccepted • Tnere rs hJrnshed to ±le :areta ~rat:
<br />accepted by him a Done that is cold,lionad .9,1-Y's oayrW. ch
<br />t "e amount assessed, to ;S111s, with 2,11 Mtzmr in rfspKt
<br />t'>tltt(f within the I'M p'ecCI.M by 't'rr I. ^,clue-rg era
<br />9.'.rSt!1t:n of such tiTel, and that Is In dta':8rte .•!,' c !
<br />r'O�.t3r ants relahrlg!o tears. c.:ddrons. a,dtarr p- er :c *,t
<br />m- c•sw;q,- Isthereo ^t !M31be%MfteebysuchrA3h'1t 11
<br />�e :. 6t•[�3. Cl�rtfi�srl ;�1.!,•t� �°��
<br />closure of petUrns zr;d i�a_'ar:I gin'-
<br />formation.
<br />(11) Dttctosurr of Certair. fkst :)�ivdnd
<br />Return Inforfnation For Tax A.1r,f,1IdL'!::9ttem
<br />Purpose(. —
<br />'? Do,: t rift 11*- -. .1 ^^ t•j t' .:1ar: ' ►0f
<br />• >,rast:e!• 'e, ...,••t!,3t' ,._s.r: sa•fc, ...
<br />oJts!a ^d :rgoai ga ro ^sr :.'$l ost ;^ -al Tayce a sc csedto
<br />any pe,sv w ^7 f,•,. t'!s sa - s'd:!o•Y ti• tle, e r .a "ce 1"a? no
<br />C1
<br />ors
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<br />E:o Mtn From Ultsmei Revenue Code
<br />Sec. 6321. Lien f=or. Taxes. -
<br />if any ptnbn liable to pay any tax Set tic = :r refuses to
<br />'PAY the U-nis after disialld, the amount" :rcfud ]g any inter• •
<br />Std, additional amount. addition to tax; or 41M;ebis penalty,
<br />together with any costs that may accrue in ,C&idM thfrato)
<br />snail to a lion In favor states upon all propt'.r
<br />and rights to properly ee'real.,mr. real Or personal. beldnyrtg
<br />to such person.
<br />Sec. 6322. Period Of Lien.
<br />Unless another data !y; Imilially fixed by law, file Ire,
<br />imposed by ante at the time the assessmtnt
<br />is meta and shall cont:'ns.Md the liability for the amount Lo
<br />ifsassM (Of A judgment 4W41 the taxpayer arising out of
<br />such liability) Is satisfied of Worries unet0dr:ea5)e by reason
<br />Of lapse of time.
<br />Sec. 6323. Validity and! ?6.o6tliyrAgainst
<br />Ceftain Persons.
<br />(a) PUMMr es, KVWM Of Seeu" In-
<br />tomb, Mftha k-S LMM, And Judgmot
<br />Lien Creditofel. — The lien imposed by S$t :ton IS321 shoe
<br />not be valid 85 aghrfl any purchaser, nonce• a! a security
<br />intlrs$I,machiniC$lilnor or,udgmenU,encreC ^:
<br />thereof which meets the re�rrements or SJ55a3 :GS'• 'ilf
<br />tfesn filed by the SKrela-y.
<br />U; Pfeee For Filing Nofke; FocrrF.-
<br />Ifl Place For F,I!ng - The notice refe•red to In eub-
<br />sfcllcn la) $11all be film -
<br />(A) Under State Liss
<br />w Rea) Prot. "y - ?,,a case of tet preperry- m one
<br />office wdh•n the Stale (of -'re Gcorly. or other governtrentai
<br />subOrv:9{On], as devgrxr' ::y mr last of sJth State in
<br />which Ie.e properly suec' to tae I t0 -s!dua;ed and
<br />l v Petso^a' pro; e°7 - If- tit tail of personal
<br />properly whethe, tal?;,;I of ,a4,;•tf! ,n One office
<br />w'th•r, the Stalt !Y the c0.'.ly It ott@r -,overate -cal
<br />aJbd,v s On) as C1i (;Oatfd ;y 1.'!e I4*5 of s'Jdh Stale
<br />:r wn:cn the p•Optay s2letl to the rte d edua'ed
<br />of
<br />'91 ey:1hC11!fk Of'j:s•r itt Coirt .III the !slate Grrhe C.erx'i
<br />f .e Un.ttd $colts s'rrtt L�Jrt to, the IJ'•: a.: s•nrr :r w!lcr-
<br />"eproL!rtysJL,e ;lfOie ^•ssdualyd wntneve rre5ta!t•r
<br />aby13* CIS g' v' e1dreel *cewr. ;rrree•attef. ;,..,•cr,. f
<br />i�a'ajvp -far r,•
<br />L, N Ihpeco•de- 01,,eeds ul ins
<br />•- ii Vita Of flit peeordeofotelseft'teO.�•!, "Girt
<br />"! p'ope •ry lJr.,_ tt tr.e t.e+ :; ; r-,'1 er, r• ',t Lr
<br />.:a
<br />F)C1_ 0r
<br />(2) Sftus Of Property Subject r1c [fen • For Purpose Of
<br />paragraphs (11 and (4). ptoWrrYSrs'i is.aemadfotlesituated-
<br />(A) Real Property - In the t7cn ^t real proparl,'. 41 its
<br />physical location: or
<br />(8) Personal Property - In the asa of perso .a pt.�iCty,
<br />whether ta.,?s,e or intangible. at the resiC�isY d t�$
<br />taxpayer a :?'9 ne the notice of han IS ft!ed.
<br />For purpose of puagroph (2)(8),'re rri6sxsof acarp.:atloa
<br />o- partnership shall be deemed tc st the p'am at whl;t: the
<br />W;AMDat executive 01111941 of the t1- -;!33S IS located, end the
<br />ras,denre of a taxpayer wt*se residence is wilho,r :7u L";tad
<br />States shall be deemed to be In the Disthq of col7tl M .
<br />(3) Form - Tr:e form and content of t.`ib marl :c4.
<br />referred to In svbsecion (a) stew., bt preterlbed by th$
<br />Secretary. Such 14011ce shall t" ra:rU natwltt'stanelrp 2,y
<br />Other provision of law regard:rg " fcr:n of content of a
<br />notcs of lien.
<br />Note. si -union 6323(b) for prote.irn fur
<br />certain fr,icrusts even though notice of ijen
<br />imposed by section 6325 it filed with respect
<br />to:
<br />T Sewnhes
<br />2 $totOrveh�c ;es
<br />3 Personal progeny p•:rchased at retail
<br />a Personal 0!0:arty pt.Trdtued in casual cave
<br />5 Persoralpropartysub ;ecredtopossesory;iert
<br />8 Real property tax and Ifnpa! usssssmenf , :erg
<br />7. Rasldenual proyarty s, ;act It a methane'!
<br />!Arlftr ceria :nre�a,Tar ;flnprovemen :$
<br />8 Att.rrey s vas-
<br />9 6ertais oularCeLJa!'�a3
<br />10. P,:ssC»■'Jan:
<br />rp, Refiling Of Notice. -- For ,4fpc3es Of this
<br />sect-:n-
<br />(1) Gerteral Rule. — t:- essrDtct
<br />ve mar.-$- orelu,:eC 1)3•ajrapr, 12: 1,er; L., t:J rod
<br />rte. ^jpehdd ri.crrA!ant- :P.nyhl %1 beUO3tedasi(eQGnthe
<br />M1 all wr.chit is" ev,ic '.- Oahcew-th sJhs!t'•s! rL)aft"
<br />t ^e ev p,ret t n o' Sl.ch ref 'ir � ufri0d
<br />17• Fine For Filing, — A r,1ce o' ten ref Jed
<br />!•o'er! ta'e' h� pencil s ^a I he e14ctve or• j
<br />r„ .f
<br />.. s,: ^rc!ce0!�e „n'ai'ad nt "eoY•e ^w "•n! -.
<br />!Ce o!;!, was' e1 a-a
<br />Ire Casa Of 'ea D-" 'to re fa;! ',, •e'
<br />!� a receded ar f" !o I's ale -t•, !r: sr
<br />.-•t'a.e' •t: t ^. yf. tars a: •r.ue �.: _.: v: {pang,.
<br />re e' i:ert ., "der S.t ^.$raj *ao" f0 t"e
<br />G"Fnc
<br />C
<br />s
<br />2
<br />P
<br />S&CWNlr rep;ved written InformaI*- 'f(r•'—s mama
<br />P79wibad Ill, regulations issued al ''till SaeMAW
<br />co:Yanr.-g •y ;4sjn,7e In the taxpayer-$ ras:dance. If a notice
<br />01 such f efn 4:811r pled m accordance with subw.tion in In.
<br />the Stita in eftrctrn:ch resident is located
<br />. m..RequfiTM no" Period. — in Ina case
<br />cf try tnif -.3 of .lari,its term -ravi red taming period” means •
<br />rlj t! r oeryr.1 Rsrloderd ;np 30 days after trio expiration
<br />,e.JUM i ftat•B,e data of the asaessme,t of the tax. art
<br />(BF with theaxil roffoncf$y117;
<br />after 08 close of -IN preceding r4qufred riffling penoVar
<br />su:.'t,xsi:+rsf fan
<br />aec, 6325. Release Gf Liea C ;,.
<br />Discharge Cif Propemy-
<br />AM Reietese C1t Lkm. — subject to sso
<br />raguratmrs as the sec'Mafg ^:sy prescribe, the Secretary shat:
<br />Issuen :enlficate of (Steals )f any lien Imposed with fespectto
<br />a') Ift'nal revenue tax nol later Ihan 17 4apr alai the day or
<br />vs`d, . .
<br />111 U.1bult'y, Satisfied or Urenforcaa :ie 'r -'o £e —olarl
<br />f1n0YIffig.; het! abdltytor the lint 0u ntAISO131..P:ya,r1: )l:!'.1.°
<br />Interest In respect thereof. has been fully salt :'`ti.kc r f'.:
<br />bKome legally unenforceable, or
<br />(2) Bond rfccepted • Tnere rs hJrnshed to ±le :areta ~rat:
<br />accepted by him a Done that is cold,lionad .9,1-Y's oayrW. ch
<br />t "e amount assessed, to ;S111s, with 2,11 Mtzmr in rfspKt
<br />t'>tltt(f within the I'M p'ecCI.M by 't'rr I. ^,clue-rg era
<br />9.'.rSt!1t:n of such tiTel, and that Is In dta':8rte .•!,' c !
<br />r'O�.t3r ants relahrlg!o tears. c.:ddrons. a,dtarr p- er :c *,t
<br />m- c•sw;q,- Isthereo ^t !M31be%MfteebysuchrA3h'1t 11
<br />�e :. 6t•[�3. Cl�rtfi�srl ;�1.!,•t� �°��
<br />closure of petUrns zr;d i�a_'ar:I gin'-
<br />formation.
<br />(11) Dttctosurr of Certair. fkst :)�ivdnd
<br />Return Inforfnation For Tax A.1r,f,1IdL'!::9ttem
<br />Purpose(. —
<br />'? Do,: t rift 11*- -. .1 ^^ t•j t' .:1ar: ' ►0f
<br />• >,rast:e!• 'e, ...,••t!,3t' ,._s.r: sa•fc, ...
<br />oJts!a ^d :rgoai ga ro ^sr :.'$l ost ;^ -al Tayce a sc csedto
<br />any pe,sv w ^7 f,•,. t'!s sa - s'd:!o•Y ti• tle, e r .a "ce 1"a? no
<br />C1
<br />ors
<br />n
<br />I
<br />
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