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<br />Exon ti From tntetnal-Ratianue Gtde
<br />Sec. 6321. Lien. For Taxes.
<br />11 any parse Obis 10 1:21 Jr1•ux neglects dr refuses to
<br />'pay the firtD tfisr demard. tAe amount ('rctudimla— y irtter-
<br />aat, addd,rll anouti: Qafvin to tax. or assesSl7fe wfalty.
<br />topither *it*. any costf'tutrlsay scaue in adWilor f filol
<br />$hail be alien in!avr(W i ".e United Slates kpora all VOpetfy
<br />and right, to property: ntlltMr real or persona% tocrging
<br />to such person.
<br />Sec, 6M. Period Of Lien.
<br />uri3'..,* arlDl.Y3t data is specAlUlly fixed by +SK, the lien
<br />imVjW fly When 13321 shall arise at the time IM assessment
<br />1 m111.5 t -C• 473!: continue until the lubllity for ens amount so
<br />aartssat: it a judgment aga.rst that taxpayer ans,ng out Of
<br />secs ; ;a :u h+l is satisfied or becomes une11101COADie by reason
<br />of float W time :
<br />Sec. 6323. Valid'eiy and Prioritj, : s'
<br />Certain Persons.
<br />(a) Purchasers, VokwN Of X 11 in-
<br />tereete, kWhanW$ Llenton, And J.dsn3ent
<br />LM Creditors. — Tn$ lien Imposed by set, bt :321 shelf
<br />not to valid as against any purchaser, holder rP a security
<br />lnttfe$t, mechanic's lienor, or judgment hen coed! %' .ntil notice
<br />thereof which meats the req•:.'sments of sutfsectiOn (t) has
<br />pawn filed by its Secretary
<br />.ti Pine For Filling Nollw Fcrm.-
<br />n. o!les For Filing • The notice ill +'u +" to in sub.
<br />sschon ;err arisen be filed -
<br />(At undo state Laws
<br />hl Real Property - if ':^fir rase o! real property in sae
<br />w4ntn the Slate ;o:, m cf,.nty. or otter goverrmenta'
<br />s'orl as dsslgnatee % fte taws of s:.^ Stage .r
<br />ili3:.' Pre ;roper,, subject to Ire leer. is s ^.dint- a'4•
<br />1•: Personal Pro ;env - in file r5' ^•e-50"d
<br />p•3peRy. whether tangible m rit3ng-Cie 'r :re Off ce
<br />within the State rot ire ci.,roy. of acre, ,overrmentaf
<br />subdivision. as Cie ' 'aN,c'3y Ito laws of Bich State
<br />in which the pracrs'!i bJ,',W to Me %en •s sdaaled
<br />Or
<br />r. J!+ ^; _fe :ti ;,�,t• ct Co,.rt •fin ere a;}:ce 3! the C'e,a a!
<br />r•',ail 'i a!a� d' t c' coin rot the iud,c a: C=s'.( d a wr EN
<br />1-Y D vV ji!l sliDlect to hen •s s.t:afed wr[neref the Slane ray
<br />rv,f aw des-g- d!fdone df,•t*t.tt, frees t ^r'n ;,reap l,c
<br />tVz,3 ;,z;r- tv ,,
<br />r,. W in necoile, (,t U,rds V '.•.e 0.etf , f fi" 1,0
<br />!IR0ll-co Otero Recorder ofoeeCSo't x0.'1••'151 rat. :,3 -'
<br />o e'JGe;ty s.a;e'J t, 1 :e ea ; a * also fr •ro L If c/ err
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<br />CL
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<br />itntered as Oocurnent No.
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<br />101219
<br />Z ii
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<br />err o
<br />A (i STATE LIT. ,4EMR iSK�i }.c it
<br />Cz
<br />f2) sltus of Property Su':jeat to lien - For parpssas 97
<br />parap) Roll ll) and ITY - In the PUT Of real property, elope
<br />(�) Real Pro0lrty -
<br />phys,cal iocahon, or
<br />(B) Personal Property • in 160 Casa os zersdnal pro":.
<br />whether tangible or m!anQtDie. at Val re,!dilms of "W
<br />taxpayer at the time the noucs of lien is tiled -
<br />Forpulooses of paragrap'1(2) (B). its re3,dencs of ado 110121ma
<br />or partnsrel,p shall be deemq to be ft* DISCO at leh.'z "rte
<br />prinzI;1f executive office of the bus:llm's located. artdthe
<br />seaidtnce of a taxpayer wh31e re3iee, s fir tbaut the Utited
<br />Scats ehau be deemed Me in the Distrir o' Columbia.
<br />(3) Form • iris corm and COnfenl of the notfoo
<br />re'erled to .r sullfeol :on la, shad be presented Ty firs
<br />StaerEiy Such nouns anal be vend notwithstanding any
<br />other- provision of law iegard'ng the form or content of a
<br />oolica 0' hen
<br />Note. See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />'unposed by section 6321 is filed with respect
<br />�C
<br />•
<br />N.
<br />?
<br />Motor vehicles
<br />3
<br />Personal property purchased St reran
<br />a
<br />Personal property p„rcnased in casual sale
<br />fa
<br />Personal property subjected to possessory lien
<br />9
<br />Real property tax and special assessment •isrs
<br />rM
<br />�•
<br />:.
<br />ilea
<br />"1 ?ral`-�.,r :.•,er
<br />Attorney s IVS
<br />9
<br />Certain insurance carlfd :fa
<br />10
<br />PassDocof loans
<br />f2) sltus of Property Su':jeat to lien - For parpssas 97
<br />parap) Roll ll) and ITY - In the PUT Of real property, elope
<br />(�) Real Pro0lrty -
<br />phys,cal iocahon, or
<br />(B) Personal Property • in 160 Casa os zersdnal pro":.
<br />whether tangible or m!anQtDie. at Val re,!dilms of "W
<br />taxpayer at the time the noucs of lien is tiled -
<br />Forpulooses of paragrap'1(2) (B). its re3,dencs of ado 110121ma
<br />or partnsrel,p shall be deemq to be ft* DISCO at leh.'z "rte
<br />prinzI;1f executive office of the bus:llm's located. artdthe
<br />seaidtnce of a taxpayer wh31e re3iee, s fir tbaut the Utited
<br />Scats ehau be deemed Me in the Distrir o' Columbia.
<br />(3) Form • iris corm and COnfenl of the notfoo
<br />re'erled to .r sullfeol :on la, shad be presented Ty firs
<br />StaerEiy Such nouns anal be vend notwithstanding any
<br />other- provision of law iegard'ng the form or content of a
<br />oolica 0' hen
<br />Note. See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />'unposed by section 6321 is filed with respect
<br />�C
<br />•
<br />Secunte9
<br />?
<br />Motor vehicles
<br />3
<br />Personal property purchased St reran
<br />a
<br />Personal property p„rcnased in casual sale
<br />5
<br />Personal property subjected to possessory lien
<br />9
<br />Real property tax and special assessment •isrs
<br />7
<br />Residential ofccerry Subject to a recban r s
<br />:,en for certain mairs and improvements
<br />a
<br />Attorney s IVS
<br />9
<br />Certain insurance carlfd :fa
<br />10
<br />PassDocof loans
<br />ig; Refiling Of Notice. — ;of puip3se4 cl ibis
<br />!.,scion -
<br />Ill General Rule . — Uliess nof.ce Of lien's fefile0,n
<br />:T manner Dfe5cn,ed in para2wit i2j during Me recwud
<br />:Ohlingporrd „ ichn01. ae3fnensh21ibelfe3fed2s 1d617rC'0
<br />dale On wh'ch fi �b 1'•1d'�f aL[Or," 3P[e wd'1 S3aseCl.,r . f,! r, ^.A'
<br />the erp rab;n Of 4.1.0 rebmg Pe' ad
<br />n; Place For Filing. — R " :1•te of ten ,erica
<br />C,r,rg the reV'.nf ed rerr•nig pened s' b. 't (''IfIcNe Only '
<br />rA, ill•
<br />to Coln r)f ce 3f left 15 rrr• ;ell :,. V"'Ce n wll, ;'. •'N
<br />y Orr ;1 re of hen wa', I.wo a'd
<br />me case c' 'ed ;r•tf .; ' . shat,, -
<br />.fir•,. ai 3 •.c. �, ;, .i'• -if ill, f . .••.t '101 r: ;,W
<br />.era r + • ' ♦ a' , '�_ an r', y. ",:..rE ✓. •< •q: O,i'e
<br />•d d •e'.'..) 01 r t•f• 5' '-en ,niler V0R9a'39 '8pk rA• P+e
<br />�y
<br />f
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<br />it
<br />secretary received w:.ttlgn _'nr.ormaUon (In the ma'„er
<br />prescribed in regulit!41:iii. 33;:ed b) eta Secretary)
<br />concerning a ehang! in tet'lLx'yfiter5 rss`Cs Le, if a notice
<br />of such lien it, &so file:'tnaezonlrL..—d M:^ sulls4clidn (f) In
<br />the State rtwtocn sutlt ;ssidma as tccated.' •
<br />c;) Required Ritfilirrtg Perlad. — In the case
<br />Of any notiea 01 I3an. tM term "required reciting parl2d" moans -
<br />(A) the Ort•ifUt period ending 30 day$ after fte expiration
<br />Of 6 YA215 after the dill of the assessment of the tax. end
<br />(a) the oae•yearptricd ending with In$ xp•ratl3nol8yesrs
<br />after the close Of the preceding requited reliiing psilcd for
<br />such rot.ceof hen.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Release 01 LNn. — Susroct to such
<br />regulatrJ113 as the Secretary may presdl ItO. the SezreiM $hall
<br />Issue a certitcate of release of any lien imposed With respect to
<br />any Internal re'ranus tax roi later Iha.i 30 days after Its day or
<br />vvhlch -
<br />(1) Liao hill Satisfied of Urenj)lcei9 o - Tne Secretary,
<br />finds Mat Tne "ability, for lid amount a:sessbd 1Cf"Vnl1 with d
<br />Intlrs,g it. ihareot. nas been f,Cy 'LT;!;`.R3 Of tats
<br />become 1Fy31 :. urentorcdaofe, or
<br />(2) Bond Acce ^,led - i"'! s fulfils" to me SOCretary e.^.d
<br />aCCaDttd by trim a pond firm.• r:r : + +Iddrored uDOn the payment o1
<br />trio amount assesses, fc0l"W wan a': Interest in respect
<br />thereof, w+tr,n tee t,.ne pros :r,ed by law (rcludmg env
<br />extenSlon of tech lime), and IrW IS in accordance with sicn
<br />req., re Tenil lei a' 1119 to tor•r e. core'li^.ns andfOrm Ortre DOrd
<br />a ^.lr.'d ?is3:aeroon, as ",,, ,e ;ps:,f ed by such fegulat'Ons
<br />Sac. 6103. Cnr.`• .entiality and Dis-
<br />closure of R2 °erns and Return In-
<br />formation.
<br />fk; Etlaciosure of CeMin Rtaturneand
<br />Return Inlotmatio.n For Tex Adminletretlon
<br />Purposes. —
<br />+� .. .. -•'f.l i° ,Id'�r: " •.r,i nit fin of
<br />i �.� •ill: -'rs. 'r n ^, .. ,., a •... ..,, ' .1' n,,'.t n, !t It
<br />..: d SVOSed to
<br />ii`, r1';lii w?0 +:.+' .fir• !,. ;'-1:101, fi' - • t denc0 that lie
<br />'-,:, c •:y,... - .•r w`.•;r : ',e:1 '•i 5• . ae�CS Ia
<br />.tier" a • y' ,..
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