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<br />Entered as Dmmm* IWr
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<br />098
<br />4 NUMerirala-
<br />STATE OF NEBRASKA)
<br />CLIUNJ ( U HALL ) SS
<br />6 AN 108
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<br />s ea Ora. �F REEi1S
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<br />Excerpla From ln*M ReYe w Coda
<br />Sec. 6321. Lien For Taxes.
<br />It any person liable rO day In. trs negfens or refuses to
<br />'PAY the same after demand• it* ar,D r•,t ,Including any inter.
<br />191L AMUttrut aneOnL adaitPto, V. or assessa:"11i penaily,
<br />tOgetW with a^fi Costs elair'MW jeWus in add ;tcr,. Ttrrato)
<br />SMll be a lien tar ftV cfr Of the'Vilmd States upon all property
<br />and right t¢ ps4>(tB:y, rhetter oat or personal. belonging
<br />to such paism
<br />Sec. 6322. Period Of Lien.
<br />Unless arrow Cato is specifically fixed by law, d+l Len
<br />imposed by sr>*'W- ?'..t' 1 sba11 ease al the time the Egw r-fill
<br />Is made and W-V Winue unfit the Lab:hty for :� rrrdcare so
<br />.sassed (or a J "� —'fat against tae tnrt)ir a'.r'r act of
<br />such liability) is sitrslied or bo=fr o,!+;, -a to ry reason
<br />of lapse of tine,
<br />Sec. 6323. Validity and Friority Against
<br />Certain Persai?s.
<br />(a) pun ft ail' Holden Of SOUN4 ln-
<br />W"% Mecltantc'e Eustis, And Judpteent
<br />LIAM GMIMIM —1M lion ifmwsed try section at shall
<br />4." W'tit at gVilst any puIttlaser, holder of a security
<br />,." twit, ttrec+tair.'ai)s1ar, orludgmenUiMCrsditor untpapbce
<br />thereof whiv. netts, the requirements of subse ~13].11) fts
<br />Dean tilt by t'JoTAV'ttary
<br />m Place For Fillttg Ndics;: Fom —
<br />(1) Place For Fling - hie rill referred to in sob -
<br />3e UM (a) Shelf be filed -
<br />(A) Under State laws
<br />(1) Rea' Ammity - in me acs of real property, fn 3ar
<br />ofLCe Mr -ivYx 34% (or the Miry, Or other gO varnmtrdl.,
<br />subdw'a']r;: as designated by ttvl laws of such Slttt. in
<br />whichthe ometiy euNks to'!•4 ti!n is sauated; an,
<br />h,l Perdinar Property • In the case of personal
<br />prof may. wnoYsy gngfble or intangible, in, 4"J office
<br />within the 5.12• far the county, or other g3oem:antal
<br />subdivision;, c,, ;esignafed by t!. f laws of suzN
<br />In which the prperty subject t; the pen ,s s. %aied.
<br />or
<br />(8) Wit?- Clerk Of District coun. • : ,re oltrce of the clerk of
<br />! 18 United States district court for trio judicial district in which
<br />the property SAW to Le. is s,Lfated. whenever the Stave has
<br />^tl bylaw Ces- fira-r!1 one efface whnth mtels the feQu,fCmt'•tt 51
<br />subparagraor A •
<br />,CI W-11i FMsxser Uf Directs Of The Distnct of CO'Um5.3 In
<br />•"t DHi rtdfl" L4CSOrdefolgeedfottneo ,ctnrloicotum5,a r
<br />I' Dr7Der:Y 1T.rtrr iJ tai lie, K Situated in fn, Lr if et of
<br />. ,.ymbia
<br />(2) SIM Of Property Sublacl To Lion - For purpoiss of
<br />paragraphsit) and la). propertyshall be4"Fred 10IMS prated
<br />(Al Real Property - In the case of rail prepfrcy, at Mg
<br />physfcallatalian, or
<br />181 Personal Property - In the case of pxsimo prapiny,
<br />whether tangible or intangible. a! tiff. fm avics of the
<br />tappayer at th1 time die nolicf of I18:1 i8 riful-
<br />For purposes of paragraph (2) (91.(h# residence of s carpotanon
<br />Or partnership shall be daimsd to be the place at which the
<br />Principal ese:utiva office of the business Is (opted, and the
<br />residence of a taxpayer whole residents is without the United
<br />States shAA Of Claimed to be in the District of cotumNal.
<br />(3) Form - The form and Content of the nonce
<br />referred to in SAM-11011 (a1 shall be pfesenbed bf the
<br />Secretary Such notice sha:l be valid norwithotandkp any
<br />other provsion of law 102arding the form or content 0T .a
<br />nalicsot lien
<br />Note: see section 6323l5) for Grmtection for
<br />certain interests even though :notice of lien
<br />imposed by Section 6321 is filed with respect
<br />to:
<br />I. securities
<br />2 Mortar vehit;u
<br />I P311101181 property purchased a? retail
<br />a. Personal aropertypurchaeedinusuatsale
<br />5 PernOnel AlOprrty 14161014 to possessory Len
<br />e Reall firawflit Oic A= S;aclat assessment lions
<br />7 RK.'11fntlol p DGYrpe: b1ec1 to a machanii s
<br />:1111 rot Certain repairs and Improvements
<br />8 Aatuney's liens
<br />9 Ct- tan insurance contracts
<br />10 Pa;sbookloans
<br />ra Raffling Of Notice. — For purposes of this
<br />recilon -
<br />fill Generd Rule. — unless notice a Len is rallied In
<br />for rilvintr prescribed in paragaph Ili :1 1,; the requited
<br />(1lufrgpsisod. such notice of lien shah be b•ea!; c al filed Cn the
<br />date an which d.s filed !-rtCCtvsencewi'n• :Secl!oeif))after
<br />the expuatfen at such re!, it Ar•r d
<br />(2) Place For F }i6q, — A r0ce of lien relta�
<br />d,mng the re0uired refiling period snai, be !"091 r$ only -
<br />,Ai d.
<br />hi Such notice Of lien isteh!tdfiiiie, hX,nwhiehthe
<br />prior notice of lien was W84 and
<br />WI ,n 1118 case CI ,'Pd' Druperty the fact of fefgrnp is
<br />I
<br />1
<br />Secretary (eteivsd wr :t* 74rrvion' fn it* miner
<br />pmcribW in regulatg"t,. ;i Ipsil by the Slc atary)
<br />Concerning a ceange in tae .ws residence. d a n0U6e
<br />of such lien is also bred h acei with subsection (t) In
<br />the State In whim such roi4ance U foutad.
<br />a) Requlmd Retlllnp Period. — in the rase
<br />of any rot lee of Han, the term - requirad tetil)ng period' means -
<br />(A) 1110 dn►yar period ending 311 days after am expiration
<br />Of a years after the date of the ass»smertt of the tu, and
<br />(8) Ills bnnyearperfodendingwithMO412pintlonoteytus
<br />alter t7fe C!CSe at the preceding rsQuired retillr4 period tot
<br />such notice of Len.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Renee! Of Lien. — Sutyaet :J such
<br />regvfatons ae the Secretary may prearrile. the SeC,t"i.- fi5hall
<br />issue a certihcats of III Sass of any Ilea Imposed with :vJYct to
<br />any Internal revenue tax not later tan 30 days altar the day or
<br />which
<br />(1) Liability Sacsf:eo cr U- v.h.rnsbfe • The Secretart
<br />finds that the Lability f: -'.Is amount assflsed. together with a f
<br />Interest In rlti M *4.30t, has been fdtiv sanst:ed or has
<br />Ib1COme lepat :y u71fffG(31able, or
<br />(2) BondA. V3psC• 'rare)sfurntstedto its $s_tieryand
<br />accepted by aim a Bono that is cc.'.oit :ti W j Con l7!! rlymea of
<br />N amount emfessed, tOg81M. vtit :, of tnle'cs.' o resgea
<br />N1101" witn;n the time pr %S 'ft-: Yy law f zclb ng any
<br />Oktansidn of such time). oral that is in AmcrdarC3'rr`7 such
<br />requirements 1W,.119 to terms, cond III ons, and torn,., trr'lnnd
<br />Ind sureties t'erlan, as may be specll:ed by Such reg::t',ICn!
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />IN) Dbcii>etrn of Certain Returns and
<br />Return 1- MUMetlon For Tax Administretlon
<br />Pugvsm -
<br />12) Disc Iowfe of a�.•5rt c' : w ar,,3 t. e., . v a ro!:ce of
<br />Ian has been I lee oursuanttos !acc6321,h ! ^rar5 �lWt,e
<br />outstandicg n yaf ion secured by suet,. lira may ce ° &;: ;ems in
<br />any pe,son wn3 r„ rnnshes sat,sfactory wr ne•1 e. cif 11" ' d Ills
<br />has a right in Ise property subject L! sith i,e' c.' ?'f. *C' •0
<br />obtain a hont fn such prope -y
<br />C„ feted an, ,! :;' "2r .' L', rfts to thn erteni fetal :n: by
<br />�.7;e;acr 4 a,,r
<br />it, case in 07it•, A says r:r tf...,e u .a to tiledate
<br />o vi ;rig of uefq,e Cf i en undr s:ava ,;;
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