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<br />ExcerFis From intemai iteiiii�
<br />Sec. 6321. Lien For Taxes
<br />!` my person (,able to pay any tax nQif33: ::r refuses to
<br />' *',Oys same after demand. the amount U,4:rd -rig any Intel.
<br />W. 94411101181 amount, addition to tax, or asseisabie pinatty,
<br />23y'e!Mr with any costs Vial may accrue in addl ion the -«r4
<br />Merl Ds a Ilan In favor of IN United States 1 rr ispi W.M
<br />erd' :flIts to property, whet real or ✓.fts:
<br />SIX'. 6322. Pe0ad Of Lien'
<br />UrIm another Oar' is 5lsclfically fixed by !ace, the lien
<br />inY.snd :ySNtlOntj 2r5hallarrfelllhetimetheafteSSmenl
<br />IS, R ;0V 4fid shall Continue unUt the 43h1 y toy the amounl eo
<br />assssaf.'Or a judgment against it's taxpayer arising out of
<br />:Jyt9JJ,Ipyg,) Ice satisfied Or timMeg u'g111L lCab,E by reason
<br />of'4ax Z,f. me
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />1!; Purchaser's, Mold#rs Of Secu ty in.
<br />tairec 111, Mechanic's Uanom And Judgment
<br />U" Cnditon. — Ths lien imposto trj section 6321 shalt
<br />not of valid as against ary purchaser, holder of a security
<br />Interflt, MIChan$b Ls,'1:7. f.7 Pdgmint!:Sn CredJor ctifil notice
<br />thereof which nlHts flit, frWitermsnts Of SubSeoUon (t) has
<br />been filed by the Secren,ry.
<br />(n Plan For Filing Notic#; Fonts. -
<br />11) Place For Filing • Tne notice referred ton sub.
<br />section (a) Shall be tllEd
<br />,f, under Stare taws
<br />{ + Rea! Property • to the caS3 of roar pf,•perty, h or e
<br />'1110E'Yrthln the state (0, Ire co" IV Gf other g0ve•nrtenld•
<br />11:UP, - Sion), as del,grated by !tie lass Of Sack Start .�
<br />athf Y, !7.t PrOjY.rty sdb ;erl fo lief !1's s•tua!e1 a!tO
<br />,11 Personal Property In the Casa of
<br />property. whether tang,D,t Or ,ntaq.t,. ,r, 0., c, ,,
<br />within the Slate (Or the CO.T,ty Of 011ie, „Yi +• ; ^ya' ,
<br />51011vlslon), as des gnaled by the fawn ci !4_:
<br />rn which the property Subject 10 the ctn :5 sdaatCd
<br />OF
<br />(a) With clerk of D.Sene/ CO,rl • rn the of1,:e 07 ins UefM Of
<br />Ile LiMed States d,stnc' co,.rf t0. tit!, ; c•a: d.s! „cf ,n,il
<br />ire Of0erty suD,erl t0 !.to s 3'0340 « ^are.e, it Slate ^a�
<br />^a 7 y:aw des.onaied opt 01 le I& Vrrreft•r e•e:. •r t• +c ;t
<br />:,boaragrapn tai ,• .
<br />•LI SY.In Recorder of reeds U' t ^. t) ,,, fr 01'
<br />ed!! :eoftaeRetnrde'ofGeMSO +!h�0 r•.rtn' ;a,• :3 f
<br />,lit 0.ODerty 5..:.trr t , ,.ti .- ,'salt; , •r •. lit
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<br />i 9wred its Document NO.
<br />89-101217
<br />!� =
<br />� anfat
<br />rantee�
<br />0 1
<br />STATE DF NEBRASKA?SS
<br />` pt CCUNH W liALt_ )
<br />i . cq 61 ie 14. Al 9.'. 31
<br />+ + I :j y,� -,:�. � ✓=� :. :.�..�•b,� :rem
<br />GI. or Fnz;
<br />M Situs of Property Sul.ribl' %� Lien - For purposes of
<br />paragraphs (1) and (4), property i:rea be deemed to be situated
<br />(A, Real Pr UAV - fi the case of real property, at Its
<br />Physical 12XVrt4. pr
<br />(D) 17MO; y. :etey. In the case of personal property,
<br />Whether iL :- y' :C,d :.}: :^Ianp101e. of the residence of the
<br />taxpayer at Me lime i-3110110011 Ile" Is filed.
<br />For purposes of parag7aphM (B), the residence of a corporation
<br />or partnership shall be dNmed to be the place at which the
<br />Principal executive Offics of the business IS footed, and t1N
<br />residing W a taxpayer whose residence Is without the United
<br />States snarlta► deemed to W In the District of fotumtra
<br />(3) Form - The form and content of use notice
<br />reSrred to in subsection (31 !hall Of Oreaerlbed by the
<br />Secretary. Such notice $hat be valid notwithstanding any
<br />other proitillon of law regarding the farm or content of a
<br />notice of !tin
<br />Not #: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />I . Fie., o I(ef:
<br />2 W.M*rer.,cfes
<br />I Pea — if4l; ytrope ty purchased of retail
<br />1 Persoral p:Operty purchased In gsJal save
<br />5 Personal property SLCiectel to DOSSess)ry I,en
<br />e Assi property fax Ord s;owaf afsessmehl I:en$
<br />7 ReS,C .-If-M DIODerty t,',j. -d :o a mechah:c s
<br />'191 fOr uJ11 It 10031j a ^d impr0iefcents
<br />9. Attorneys ons
<br />4 Getta•n,ns,,ran :eC'miaos
<br />10 passnox loans
<br />to, Raffling Of Notice. — rc! P.fiimes of tn,t
<br />self on -
<br />'', eier,+i1'(tf li(�tr); • -u: ;r •c;,tt cr ens ro!ilsin
<br />in ma ^n.: ?t!r::C! •! :ra;t,,rp' •b ?.'.r f`t 'a:, rOd
<br />.r,l, +p 7.•:o ^, i_ -r:1 :...' a ^. ^dI _e trsa,'�ast..el cn ins
<br />• ate on «11.:11 .t •s } : e; +:n a:.r r -act «.:n L �Ser' :: r, (+I % a +re-
<br />IreexP•ahtnofSUthfetd,1:pC•,a9
<br />112, Place For Filing. — A r. !•ce ,. e, •• r .,ed
<br />d,r,cg t1! re;, led refit Cr'G? Sha %'3e tf %&!"e
<br />,A, ,.
<br />¢ rStef,t0 :f• :nCCft,C' :nshCl,:fte
<br />o,•or r CI :e U , b+ «as f,e and
<br />,. the test, f,l lei P'U:eflj f'e la,!,;I , {•,: ,S
<br />.' a 'e •, G' . - +lit I!a u'lef tu70a•apraLlsr• A, I ;e
<br />A
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<br />t
<br />Secretary rttAW6111 written Infarfnation (in the marmlf
<br />Prescribed m regulallons Issaed by the Semlery)
<br />concerning a Macs 11 the taxpayer s resider, e, lit W4�p
<br />Of Such hen •s &N-Z^510 in accordanc4 with subsection
<br />tf{e Slate':l vRn!Crx rw :tesi0lru iS located.
<br />• #�ittliGs'n�11Qf1�iUffw: In the case
<br />z1 tfu,`:7a* t 31111111. N IS,'m "flQuriBC' +.,carry period” means
<br />"C'. In,7 ene•sttW i r td ending 3@ �„_.,; alter the #xpuallo: .
<br />O', %'. jSYiir FS`•:E :aYt 41;13 of tlfeaasaS5manl of the tax. 991
<br />5.' lire -S °•: jiaifccj: avfC ,dnt'tile expiration ofeyaa,s.
<br />sYRs-.'mrase r ftcrPa :!lrrys.m4;adreluing period fof
<br />Sn., 6325: R(;leaSt; Gf Lien Or
<br />Cir,cftarge Ct Property.
<br />,ra 1161230 Cif.' lain.
<br />'I ni.w:,uns as the Secrr• :jii may ;1esc:!tr. a`c 4lrrttary sp a 11
<br />�p�C1' -'n :9ltil :date
<br />Of fellase of any Iten im,— , respect to
<br />LIN rrn hat revenue tax not later than 3b • :air ter this day or
<br />-
<br />15 L,3011,ty SaIlShee or UnenforceaYis • The Secretary
<br />ta195:nit It's :abinty f:f -to amount assesssdr.,zether with, r• I
<br />Ira kfest in respect ltera0l, has been fully eahStled O'•f.ng
<br />become legally crienforesaols: of
<br />'21 Bona Accepted •Thlretsfurn,sned °a Secretary and
<br />azirpled by him a bond that Is condltlond.^ _ a+ t:.e payment of
<br />Me amount assessed. together with W., M.111Y41: !n rescsct
<br />11111rwt. within the time prescribed by tier • 'a�L ".; o!?
<br />0111811510.1 of such t,me6 30C that rs In acCt.'t,(i o. :,'I !;.,;:•
<br />retlu+rementsro!at,ngtoterms C.rd,tlons
<br />Ind fureUls MOMOn. 85 may De spec PeC h, :' � :': •h�1f:i'•b',
<br />Sec. 6103. Confidentiall1, ;•. and Dis•'
<br />closure of Returns 3;id Return in-
<br />formation.
<br />xt 018closurs of Cer!n;r, notur119 2r
<br />P.fUln Informtflon For far; Administration
<br />Furpsee. --
<br />I•!n ^ds btenf ._'..'S I ?',..,. •<Lq � ._n a..9.�f :f f't
<br />a ^/ De'Sdn wr9i..' ^. s':es "aa�S'GC'h'I !r •. rn,!, :. .3 :na• re
<br />h -s a f-2'1 r, I ^e 0101, .1 ss,eu a. s_:: -•e ^cs ice
<br />rS!a na • gt 1.• t.. .drip
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