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<br />Excerpts From internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />if any person liable to pay any pas negiects or retases to
<br />'pay the same alter demand. the amount (including any ,nt11r•
<br />#at ed¢dional amount, fdoi to tax, or assisssoh penalty,
<br />to"r with any costs that may acuua in addition thereto)
<br />shall be a tiara in favor of the United states upon all property
<br />and rights to property. letwltMr tea) or personal• betongrng
<br />to such person.
<br />Sec. 6322. Period Of Lien -
<br />Unless another date is SWI iCS14 txtd by law, the lien
<br />Imposed by section 6121 shalt arise at ten tuna the allIMAIem
<br />Is made and shall C31MV7.,e until the liability tar the amount So
<br />&Mind (Of a iu."V." -r. against the taxpayer wising out of
<br />such liability) is sr "_1W_ err becomes uranforceabta by reason
<br />of laps# of time.
<br />Sec. 6323. Val Ki ly and Priority Against
<br />Certain Persers_.
<br />(1) Purdwallr Holden Of Seaff)itF tlsf
<br />1ef8111br McCtNnWs Was, And Judgment
<br />Lien Croditon. —The lien ImpcMfty s#ctron 6321 shall
<br />not be valid as against any purchase", tialder of a security
<br />Interest, nlac iaNC's u6nor, ar Judgment litre creditor until notice
<br />thereof which miatt the ryqunrements of subsection (t} t-ls
<br />been filed by the Stcrftlr i.-
<br />if) Now For filing NoUm Form. -
<br />11) Place s , F.ing • Too notice referred to In sah-
<br />t::i On (8) shall be tCS.S
<br />(A) UnderStalV1.9trs
<br />h; Real Prowly - In the case of real property. in ore
<br />office within the State (or theclunty orolhergovernmemal
<br />subdivision)• as designated by rte laws of such State. in
<br />welch the property subject io the :i n 's Sdualed. and
<br />(rat Personal Property • in the case at persona;
<br />property, whether tangible or intangible, in one office
<br />within the state (or the county. or other govo wns r:al
<br />subdivision). as designated by the last Of Sit) S!Vt.
<br />in which the property Sdb)ett 10 the hen is s tuu:td
<br />Or
<br />(a) With Clerk of District Court • ill 'te d1f;Ce Of tht GCk 01
<br />'Pe 7mte0 States d,sthct court lot :tit ,c•,fir, err distntt i" wn;th
<br />."ri property Sjolect to hen i4 Lluam. yi,4tlrever the state •hat
<br />'-.ctby taw designvi,1 ere oil -ce rr-inr"i W
<br />;:Ppuagrapn'�
<br />L, W th Q. JeW f), 11 r I ;u ct Ot s
<br />^ie aff,ce 01Tnen ' dc' n' get -9 ^!r'fc• 5 ;ncl of Cu;a'r f a d '
<br />°ro groperty S,r,S17' 1, 1 "1 1:61 •t !'Malec ,n tn. 6, (t•[• ('
<br />',t:ambu
<br />Entt,;tred t
<br />1►�1099
<br />,catt'StrYw- .
<br />Ctr��rtee � .
<br />ttu(nerac#t
<br />STATE OF EfiPASKA)..
<br />001 QTY OF HALL SS C
<br />989. LIAR 6 Aft 9 08
<br />PC(,'- nF PFEPS
<br />(2) S!tu3 of Property Subita To Lien • For purpoMS of
<br />paragraphs (t1 erd (a), property 511211 be deemtrd to tit sauatid
<br />(yet Qetl prrlMny - In the SASS Of toss prODeTtV. at its
<br />physroallocation: or
<br />(a) Par=is! Property - In file Casa at pawriat property,
<br />whether tangible or intangible. at the 17e31tinca Of the
<br />taxpayer at tea time the notice Of fie" is filed.
<br />For purposes Of paragraph 0 iB1, the res;dtnca011 C0rgratlan
<br />or partnershlp shall be lil4mid to to the place At which the
<br />principal executive Officer Of tffe bus ness is (stand. elk ft
<br />residence of a taxpayer y)htr2!FSidence is without the Unite!
<br />States shah oe attmed to be rise District of Cocumbl ,
<br />(3) Fern - The tatm and content Of the natiG
<br />referred to to subsecton (.^.) shall be pro =lb" of IN
<br />Secretary. Suotf nohCe shelf btswelid npiwittutanditig any
<br />other provision of law relcrCIV 1116 form or content Of s
<br />notice of lien.
<br />Note: See section 6323(b) for protection for
<br />certain interests even though notice of lion
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. Securities
<br />2. Motorvebrc'es
<br />1 Pawle property pscnas#d at Val
<br />a PwW. S' , property pa,'C18304 m casue: 0e
<br />5. Personal proaefty fi". to potmary Tien
<br />6. Real property tal ,a11sG'eCiai assessment lions
<br />7 Res!danhal property e::h ect to a mectlan'C s
<br />lien tar certain Tops '.ro and ,mprovemenl3
<br />B Atfomey'sliens
<br />9 ce lLn msuranca contracts
<br />to Fa.Tftctuloans
<br />(g) Retiling Of N4 ?ice. — For puillosell of this
<br />section
<br />(`I Goner-if Fide — unless notice of lien is rallied In
<br />the manner pre_:cabed in paragraph (2) dt iq the required
<br />(Oldtng pelmd. s'ac'r lnhcd of hen shah be IreateL F'S. 1.1100 On the
<br />doe on whit'! 1 !•'!ltd I n atccrdance with Subse :.err , :"; i
<br />tht a <prtaticn 71 such reLbnp penOd
<br />121 Place For Filing. — A notice of er •'i'iat
<br />d,iring Sire retdrred fefillrg period shall be effective a"
<br />Ihill.
<br />III ".:! nnotice of hen , srefiledin the
<br />Or •;e•�::rrr�.•`•i`n
<br />pu;J ; 01:11 :t hen was filed, and
<br />- :. t case of real property. the ran a•.
<br />erie,Y: a'9'rrOrdtd ,n a- ,der to the miens roy,y•IL1
<br />S:•oserLn� iL 14; a ",
<br />nd ^i alemn` t:trtis0, n.lec.• tr1k
<br />n''a �e':bng Of Am-ce of -:err, tinter suhpa'idf isrck Yi
<br />Is
<br />Ll
<br />Z
<br />P
<br />sfcrMJny trb►'rf6 nitlr�.:Vdtartt3W (In the MOM
<br />procrim in rr, s'.c ;arts , tt : ft1; tho Secmirtl)
<br />eonetmino ■ change In Me to,
<br />t{v' raSidslue. it a nOUa
<br />01 Each lion if 3150 ilia+d in'�1��tltfe'74i 11 waseCtran (q In
<br />the State in which ttar'•'jresidtP1 at-lmled.
<br />(3) Required Irrifi11ng Period. — In raw Cue
<br />of Any nat,Got het thistirre-requlrep rgfi!ing period- means -
<br />(Ai the one- ya rpaitCdanding30ct ;tattprtMKplratl0n
<br />of 0 years alter the date of the assessment of the tax, and
<br />(S) the ct, a- yearpmodena:ng with the expirationoisyetn
<br />after the class of tits preceding required nfil ?ng period for
<br />such notice of htn.
<br />Sec. 6325. Release Of Lien ` r
<br />Discharge. Of Property. ibod to such
<br />reguji) Ralson Of Lien. — slations is the Secretary may prescribe. the Secretary shall
<br />Issue a ctrtif ale of reteue of any lien imposed with respect to
<br />any internal revenue tax not later flan 3o Cai/s after the Cay or
<br />which -
<br />(1) Liability Satisf;sd or unenforceable - The Secretary
<br />finds that the liability far the amcOnt 13314110• t0gethar with al
<br />Interest in respect thencit. has been ruby utlsflsd or pas
<br />become 1#03117 ur6ntorciable: at
<br />(2) Bond Accep4d- Tnert (sfumishe410 thOS1011101Yettd
<br />accepted by him a bond that Is conditioned upon the 6aymMt of
<br />the amount 1133!3311. together with all interest In taf;w
<br />tnereot. within the tame prescribed by law finelud'ng any
<br />extension of sack time). tnd Rai i1 .n accordarce with siVi
<br />requirements relate rag t 0 tears, cor od:ons, end torn of Ina bond
<br />erd surere3 thereon. as may ere SPebl Od by si,ch 112U1111105
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k, 01sclosurs of Certain Returns and
<br />04tum Inforrt+atlon For Tax Administration
<br />''9'urpOSC's. —
<br />'fi• Wsvpa:; r of amord or rr.tslannir0 +.ea . e a rot ce of
<br />II +! ras Geer, ', es p rsaar.t n Se:* or M, jli she aROa ^t of Ile
<br />Pi *�J•'ardmg On:,pat.on Sec c -ilea br c•tr" e1 rlay c0 C3: Ose3 f0
<br />any person wen 1 r-wilis sahsfa =tt'r we.11ea ev 0Vice1431 he
<br />hag a r,ght "t,'S ,hefty S01es:!1 S.,C- I -I'l or ."10105 to
<br />cbtain a l tor' - r ;;;r; '1400a1v
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<br />3
<br />Excerpts From internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />if any person liable to pay any pas negiects or retases to
<br />'pay the same alter demand. the amount (including any ,nt11r•
<br />#at ed¢dional amount, fdoi to tax, or assisssoh penalty,
<br />to"r with any costs that may acuua in addition thereto)
<br />shall be a tiara in favor of the United states upon all property
<br />and rights to property. letwltMr tea) or personal• betongrng
<br />to such person.
<br />Sec. 6322. Period Of Lien -
<br />Unless another date is SWI iCS14 txtd by law, the lien
<br />Imposed by section 6121 shalt arise at ten tuna the allIMAIem
<br />Is made and shall C31MV7.,e until the liability tar the amount So
<br />&Mind (Of a iu."V." -r. against the taxpayer wising out of
<br />such liability) is sr "_1W_ err becomes uranforceabta by reason
<br />of laps# of time.
<br />Sec. 6323. Val Ki ly and Priority Against
<br />Certain Persers_.
<br />(1) Purdwallr Holden Of Seaff)itF tlsf
<br />1ef8111br McCtNnWs Was, And Judgment
<br />Lien Croditon. —The lien ImpcMfty s#ctron 6321 shall
<br />not be valid as against any purchase", tialder of a security
<br />Interest, nlac iaNC's u6nor, ar Judgment litre creditor until notice
<br />thereof which miatt the ryqunrements of subsection (t} t-ls
<br />been filed by the Stcrftlr i.-
<br />if) Now For filing NoUm Form. -
<br />11) Place s , F.ing • Too notice referred to In sah-
<br />t::i On (8) shall be tCS.S
<br />(A) UnderStalV1.9trs
<br />h; Real Prowly - In the case of real property. in ore
<br />office within the State (or theclunty orolhergovernmemal
<br />subdivision)• as designated by rte laws of such State. in
<br />welch the property subject io the :i n 's Sdualed. and
<br />(rat Personal Property • in the case at persona;
<br />property, whether tangible or intangible, in one office
<br />within the state (or the county. or other govo wns r:al
<br />subdivision). as designated by the last Of Sit) S!Vt.
<br />in which the property Sdb)ett 10 the hen is s tuu:td
<br />Or
<br />(a) With Clerk of District Court • ill 'te d1f;Ce Of tht GCk 01
<br />'Pe 7mte0 States d,sthct court lot :tit ,c•,fir, err distntt i" wn;th
<br />."ri property Sjolect to hen i4 Lluam. yi,4tlrever the state •hat
<br />'-.ctby taw designvi,1 ere oil -ce rr-inr"i W
<br />;:Ppuagrapn'�
<br />L, W th Q. JeW f), 11 r I ;u ct Ot s
<br />^ie aff,ce 01Tnen ' dc' n' get -9 ^!r'fc• 5 ;ncl of Cu;a'r f a d '
<br />°ro groperty S,r,S17' 1, 1 "1 1:61 •t !'Malec ,n tn. 6, (t•[• ('
<br />',t:ambu
<br />Entt,;tred t
<br />1►�1099
<br />,catt'StrYw- .
<br />Ctr��rtee � .
<br />ttu(nerac#t
<br />STATE OF EfiPASKA)..
<br />001 QTY OF HALL SS C
<br />989. LIAR 6 Aft 9 08
<br />PC(,'- nF PFEPS
<br />(2) S!tu3 of Property Subita To Lien • For purpoMS of
<br />paragraphs (t1 erd (a), property 511211 be deemtrd to tit sauatid
<br />(yet Qetl prrlMny - In the SASS Of toss prODeTtV. at its
<br />physroallocation: or
<br />(a) Par=is! Property - In file Casa at pawriat property,
<br />whether tangible or intangible. at the 17e31tinca Of the
<br />taxpayer at tea time the notice Of fie" is filed.
<br />For purposes Of paragraph 0 iB1, the res;dtnca011 C0rgratlan
<br />or partnershlp shall be lil4mid to to the place At which the
<br />principal executive Officer Of tffe bus ness is (stand. elk ft
<br />residence of a taxpayer y)htr2!FSidence is without the Unite!
<br />States shah oe attmed to be rise District of Cocumbl ,
<br />(3) Fern - The tatm and content Of the natiG
<br />referred to to subsecton (.^.) shall be pro =lb" of IN
<br />Secretary. Suotf nohCe shelf btswelid npiwittutanditig any
<br />other provision of law relcrCIV 1116 form or content Of s
<br />notice of lien.
<br />Note: See section 6323(b) for protection for
<br />certain interests even though notice of lion
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. Securities
<br />2. Motorvebrc'es
<br />1 Pawle property pscnas#d at Val
<br />a PwW. S' , property pa,'C18304 m casue: 0e
<br />5. Personal proaefty fi". to potmary Tien
<br />6. Real property tal ,a11sG'eCiai assessment lions
<br />7 Res!danhal property e::h ect to a mectlan'C s
<br />lien tar certain Tops '.ro and ,mprovemenl3
<br />B Atfomey'sliens
<br />9 ce lLn msuranca contracts
<br />to Fa.Tftctuloans
<br />(g) Retiling Of N4 ?ice. — For puillosell of this
<br />section
<br />(`I Goner-if Fide — unless notice of lien is rallied In
<br />the manner pre_:cabed in paragraph (2) dt iq the required
<br />(Oldtng pelmd. s'ac'r lnhcd of hen shah be IreateL F'S. 1.1100 On the
<br />doe on whit'! 1 !•'!ltd I n atccrdance with Subse :.err , :"; i
<br />tht a <prtaticn 71 such reLbnp penOd
<br />121 Place For Filing. — A notice of er •'i'iat
<br />d,iring Sire retdrred fefillrg period shall be effective a"
<br />Ihill.
<br />III ".:! nnotice of hen , srefiledin the
<br />Or •;e•�::rrr�.•`•i`n
<br />pu;J ; 01:11 :t hen was filed, and
<br />- :. t case of real property. the ran a•.
<br />erie,Y: a'9'rrOrdtd ,n a- ,der to the miens roy,y•IL1
<br />S:•oserLn� iL 14; a ",
<br />nd ^i alemn` t:trtis0, n.lec.• tr1k
<br />n''a �e':bng Of Am-ce of -:err, tinter suhpa'idf isrck Yi
<br />Is
<br />Ll
<br />Z
<br />P
<br />sfcrMJny trb►'rf6 nitlr�.:Vdtartt3W (In the MOM
<br />procrim in rr, s'.c ;arts , tt : ft1; tho Secmirtl)
<br />eonetmino ■ change In Me to,
<br />t{v' raSidslue. it a nOUa
<br />01 Each lion if 3150 ilia+d in'�1��tltfe'74i 11 waseCtran (q In
<br />the State in which ttar'•'jresidtP1 at-lmled.
<br />(3) Required Irrifi11ng Period. — In raw Cue
<br />of Any nat,Got het thistirre-requlrep rgfi!ing period- means -
<br />(Ai the one- ya rpaitCdanding30ct ;tattprtMKplratl0n
<br />of 0 years alter the date of the assessment of the tax, and
<br />(S) the ct, a- yearpmodena:ng with the expirationoisyetn
<br />after the class of tits preceding required nfil ?ng period for
<br />such notice of htn.
<br />Sec. 6325. Release Of Lien ` r
<br />Discharge. Of Property. ibod to such
<br />reguji) Ralson Of Lien. — slations is the Secretary may prescribe. the Secretary shall
<br />Issue a ctrtif ale of reteue of any lien imposed with respect to
<br />any internal revenue tax not later flan 3o Cai/s after the Cay or
<br />which -
<br />(1) Liability Satisf;sd or unenforceable - The Secretary
<br />finds that the liability far the amcOnt 13314110• t0gethar with al
<br />Interest in respect thencit. has been ruby utlsflsd or pas
<br />become 1#03117 ur6ntorciable: at
<br />(2) Bond Accep4d- Tnert (sfumishe410 thOS1011101Yettd
<br />accepted by him a bond that Is conditioned upon the 6aymMt of
<br />the amount 1133!3311. together with all interest In taf;w
<br />tnereot. within the tame prescribed by law finelud'ng any
<br />extension of sack time). tnd Rai i1 .n accordarce with siVi
<br />requirements relate rag t 0 tears, cor od:ons, end torn of Ina bond
<br />erd surere3 thereon. as may ere SPebl Od by si,ch 112U1111105
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k, 01sclosurs of Certain Returns and
<br />04tum Inforrt+atlon For Tax Administration
<br />''9'urpOSC's. —
<br />'fi• Wsvpa:; r of amord or rr.tslannir0 +.ea . e a rot ce of
<br />II +! ras Geer, ', es p rsaar.t n Se:* or M, jli she aROa ^t of Ile
<br />Pi *�J•'ardmg On:,pat.on Sec c -ilea br c•tr" e1 rlay c0 C3: Ose3 f0
<br />any person wen 1 r-wilis sahsfa =tt'r we.11ea ev 0Vice1431 he
<br />hag a r,ght "t,'S ,hefty S01es:!1 S.,C- I -I'l or ."10105 to
<br />cbtain a l tor' - r ;;;r; '1400a1v
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