|
I�
<br />Excerpts From intessal Revenue Code
<br />Sec. 6321. Lien F,,Jr Tui :;.
<br />It any pr ='llable tc 3* a`!..'Mr n?CItG'S ar r61J$as to
<br />'pay tits sure -P& ca-,M-c t "s x lJbnl (includ!rg any Inter-
<br />all. a:dt: :one zutrGr, a;a0vi to fits, or assessable penalty,
<br />1020her wlwla7! .tiX1'.tw.'' "]if..,uay accrue in addition thereto)
<br />shall be a :ar.'r.. tmtror srtle United states upon an property,
<br />And rights to property. whether feat or personal, belonging
<br />to such parson
<br />Sec. 6322. Period Of Lien.
<br />W"s another date is spee,f.caliy tried by is «, rte lien
<br />Imposed by section 6321 shaft ants at the tare the assess ttal
<br />Is made and shall continue until the I1aNbTy for 1116 am"tt 50
<br />assessed (or a judgment against the taxpayer aris'ng art of
<br />such liability) is sabs'ied or becomes unentorcear,:s by rason
<br />of lapse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a; ;9,61rchaere, Rowers Oi Sectwitt► in-
<br />tenens, WecMnic's Ltenoree And Judgment
<br />Lien Oroditore. — The hen Imposed bysecuo� 6321 shall
<br />not to YaNd of against ary purchaser, holder of a security
<br />interest, meenamc•s nencr. of judgmertt lien creditor umil notice
<br />!rsreot which meets the reauiremenjs of subsection (11 has
<br />'M, ' !ad by the Secretary
<br />Place For Filing Notice; Form.—
<br />fU Plate Pot Fr.ng • The notice referred to in su�-
<br />sect;on Ian shat br 1,11C
<br />W Under State law:
<br />ri Real Properly �, its case o! tea' properly. .n cre
<br />1t.t w shintte State (orthe co.nty or otter gorernmenta,
<br />)n) as dozgrated by the jaws of such State m
<br />.+" :: Mt Property sub :act torte ben ,s sdaated are
<br />Personal Propa•ly In rte case of ptls� ^a•
<br />Sroperty whether tani,,e or ,nIaPg.D.e in one otbte
<br />w,ih.n ills State ice' I'll :4;irty. or attic, jd/arnr'e•IL
<br />S:,Y1'/,9io11 as CesdL :rf ay the ;aws of such, sl;,:e
<br />n ro010 the prcper!r eAjetl to fee '•!n a sit.a•td
<br />or
<br />'ill 11';7 pttk Of 8sh•vt CC�rt • In tM1e Ot +'Ce et the Uerk Of
<br />,rat J ^rest slates ; sri;ct o..�.. !a ltd I�C.t aI � flntt : «n.c^
<br />'te:':•udrys.;tlett;.'t +; _) gated «'+trtrs•r.e`rfa'rrat:
<br />•.' by'aU "et -�na'f f:. "1t ' .': t' 4r Cr TOP,. '• a •.•'.
<br />Rero- e, 01!me's or I -C •'t r,•rg , t 1
<br />: i.:fli f S.:i.t'• 1 I' • t• .'.a'ed ' 1' lr ri ..'• r'
<br />L
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<br />13
<br />M
<br />Ens+ -re!d fit' Document
<br />590- 10 12 4
<br />Gmsibr_
<br />j
<br />Grantx
<br />a It STATE f,' REB`ASKA co
<br />I)
<br />NM 13 All 9 .43
<br />� .LPG .
<br />rM
<br />FI: ""
<br />l
<br />1) Sifus Of Pfaper's Sub "fa Tr Llaa • lh Hu rests of
<br />pis:agrap".sf11 arid W.propsnyfha '.8Cn3110C'r.'A3I a}d•
<br />141 peal Proaa:ry • !n the case of :oa. pmpa: 7•; tit. Its
<br />;gVCtl t:cavao• it
<br />(01 Persona: Property - In the case of personal property,
<br />whether talg'A•s or mtam ;lots. at tits res'dr" of the
<br />taapAye' At lot Ume Ins nGtiq of 'tfsr is !did.
<br />For pLrp:tes et parog•apn (tj (B). the ieoietree cf a corporation
<br />Or pAnnemh p 0I0 be deeTed to of !]s plies at which the
<br />principa' ersutjve office of the business is located. and the
<br />res:W'd of o laAl aver whose tea,Cence Is wehoUt tie United
<br />Stairs 9na,I ate CueK.1d lit b1 In f1MJ Ditirltt of Columbla
<br />(3) Form • Tne form and content of the notice
<br />re'errod to in s-ibteaicr. Jai sna,i be Drescnbed by V..*
<br />Secratary Su:h nn a sli!l be /arid notw,t „stand:ng any
<br />Other proct,on Of far relard,rg the i0rm or content of a
<br />notice of 1.111
<br />Note: See section 6323(o) for protection too,
<br />certain interests even though notice of (isn
<br />imposed by section 6321 is lux_ with respect
<br />to:
<br />i Se;u'dres
<br />2 Motor ven was
<br />3 Pemoll ; :ropeity Dircrasea at retail
<br />1. Pe'90't' Prom/ pvchaeed ,n casual sale
<br />5 Ferso :a';roofrty s. llWed to possassory :id.',
<br />6 Pea yepfny let area 9ptt'af assessr^•art Jdne
<br />T Rea dent'A' rv'oorfy sahlect 1e s mecvt.'C s
<br />'•en h• terla n tspa.Ie and ^pror6met#$
<br />8 Atlornty t I ens
<br />9 C.erla'it nsu•ance COn!'at•4
<br />16 t'aisnox I7a's -
<br />(q, Railling Of Notice. — ft I vvpons d! iris
<br />slots-
<br />11 General Rule. — u ^idss,w cd :! i L'r i fif led i-
<br />Ire 'nen'er preSti'ibea in partp:tLr (21 dur.19 Me rt;h'81f;
<br />16th r.; :1116” S•i:1) 111.1e U I.er sr y 1-0 Ir!atfL L S I'rd o7 HR
<br />ed;'o aua•.'af'.i w +n u.�sett ,;n uua +•a.
<br />t "t, na).rbl't+ ;t fu,r W-;M5 uel.5tf
<br />Place For Filing. — A wil,ce or ; en 'et •ed
<br />grlerec.'r ^rrI•,,1�er•7d•,rz Seeltaureor,
<br />A, d
<br />••r S:Itm -:.:.1 -A I'to •el-Le (I Ire oft. :e;n wr. :nine
<br />t'? :,ia : 11;7 ate NO 0 •el ; s
<br />.'::r•.. �. .A ei a •'
<br />a let .f%:•1 "'1''[t' et-. ^reel S41n {.4). -1.n-A. 11.p
<br />L__.
<br />C
<br />o
<br />O
<br />1
<br />St " revolved written Inlormatlaa (in its mariner
<br />prescr,,od in raoxat =3 1131.1911 b) rte Ssct6tary)
<br />concerning a change tnthe taxpiytr's reeiWnse, its Mt! :e
<br />of such lien is also ti;e0,n acco: dancewith subseclt:'t (f) in
<br />the State In which such residence Is focattd.
<br />(3) Required Raffling Period. — in itle can
<br />of any notice of uen, tee term "rtSu :ed rtli ;nq ou " msans-
<br />(Ai tneo- oyaarpericdend.c336dsye Atli: e'le'uspirattC2
<br />of 6 years after the dab of Ire ar4essrone o1 the till, f ^J
<br />(e) trio ere- yeargencden C :rgwdr•trono..Yntionofeyaarr
<br />after Ire title of ire paced ;rq rcga::td tfi .V psllod for
<br />such rots.0 Of .art
<br />Sec. 6325. Release Cf Lien Or
<br />Gischar3e Of Property.
<br />-i4 A.8 .8 an Of Lion. — sj :iett to sJ:h,
<br />-71"I url u, s as the S%ttteiy Tay prf3cri16, t.`e SM(fitafy, Shalt
<br />'re :ea-11<).r.,;atsolrt[last ),ClujI'dr1D1;n3cd with respsrt!0
<br />try *raaaUxver. ice! aznotialtffrin :6)0!.;7:111rthebayof
<br />fl)'ttat; ivy S7Uttar w (lfenfortAaVe • Tin Sscre!arf
<br />0 :4s f. ".at the Raba tt
<br />It: .10 er•crt assessed. tcgelher with e'
<br />rrtetelt in ($$pact ttottll, `in peen fully sati3flod or ras
<br />Wants legally u an$::Qu!4: u'
<br />(2) eondAc :eptsG• tlttt „afurnlsneato the Secretary and .
<br />accoj .fd b f tie A cons tf.at;s condit'o ^ed coon ere payment of
<br />tie anituit.riFtssed togrrre' *.in all interest to respect
<br />tfe:1;1 -01M.0 ere t;rre pfesc' -oed ni 'a« tinclud'rg any
<br />tries v %•ii--: sicri beef a'1 trial '9 n accordance w,th sj n
<br />rlW °r erdsaltabngtCtt ': :o^1't^ns anl form ItMe :L'd
<br />ant ahretles thereon, b: ' ];'a serf ed by s,th rogu'atiC'.
<br />SSG 61 _a�tf -',ter and Dis-
<br />clmur. :t and f {' :'llrn In-
<br />Return fntormatia:t l;-:jr Too
<br />.. .. .4h,'1.i” ..'fr. i.e l•' . � Ir: .,. ...'Ir,
<br />wt ) 11'' 5,ct :.,,, vduo y «blR.i 1. C'4e tai t6
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<br />i
<br />Excerpts From intessal Revenue Code
<br />Sec. 6321. Lien F,,Jr Tui :;.
<br />It any pr ='llable tc 3* a`!..'Mr n?CItG'S ar r61J$as to
<br />'pay tits sure -P& ca-,M-c t "s x lJbnl (includ!rg any Inter-
<br />all. a:dt: :one zutrGr, a;a0vi to fits, or assessable penalty,
<br />1020her wlwla7! .tiX1'.tw.'' "]if..,uay accrue in addition thereto)
<br />shall be a :ar.'r.. tmtror srtle United states upon an property,
<br />And rights to property. whether feat or personal, belonging
<br />to such parson
<br />Sec. 6322. Period Of Lien.
<br />W"s another date is spee,f.caliy tried by is «, rte lien
<br />Imposed by section 6321 shaft ants at the tare the assess ttal
<br />Is made and shall continue until the I1aNbTy for 1116 am"tt 50
<br />assessed (or a judgment against the taxpayer aris'ng art of
<br />such liability) is sabs'ied or becomes unentorcear,:s by rason
<br />of lapse of time
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a; ;9,61rchaere, Rowers Oi Sectwitt► in-
<br />tenens, WecMnic's Ltenoree And Judgment
<br />Lien Oroditore. — The hen Imposed bysecuo� 6321 shall
<br />not to YaNd of against ary purchaser, holder of a security
<br />interest, meenamc•s nencr. of judgmertt lien creditor umil notice
<br />!rsreot which meets the reauiremenjs of subsection (11 has
<br />'M, ' !ad by the Secretary
<br />Place For Filing Notice; Form.—
<br />fU Plate Pot Fr.ng • The notice referred to in su�-
<br />sect;on Ian shat br 1,11C
<br />W Under State law:
<br />ri Real Properly �, its case o! tea' properly. .n cre
<br />1t.t w shintte State (orthe co.nty or otter gorernmenta,
<br />)n) as dozgrated by the jaws of such State m
<br />.+" :: Mt Property sub :act torte ben ,s sdaated are
<br />Personal Propa•ly In rte case of ptls� ^a•
<br />Sroperty whether tani,,e or ,nIaPg.D.e in one otbte
<br />w,ih.n ills State ice' I'll :4;irty. or attic, jd/arnr'e•IL
<br />S:,Y1'/,9io11 as CesdL :rf ay the ;aws of such, sl;,:e
<br />n ro010 the prcper!r eAjetl to fee '•!n a sit.a•td
<br />or
<br />'ill 11';7 pttk Of 8sh•vt CC�rt • In tM1e Ot +'Ce et the Uerk Of
<br />,rat J ^rest slates ; sri;ct o..�.. !a ltd I�C.t aI � flntt : «n.c^
<br />'te:':•udrys.;tlett;.'t +; _) gated «'+trtrs•r.e`rfa'rrat:
<br />•.' by'aU "et -�na'f f:. "1t ' .': t' 4r Cr TOP,. '• a •.•'.
<br />Rero- e, 01!me's or I -C •'t r,•rg , t 1
<br />: i.:fli f S.:i.t'• 1 I' • t• .'.a'ed ' 1' lr ri ..'• r'
<br />L
<br />I
<br />4
<br />i
<br />�I
<br />(
<br />0.
<br />13
<br />M
<br />Ens+ -re!d fit' Document
<br />590- 10 12 4
<br />Gmsibr_
<br />j
<br />Grantx
<br />a It STATE f,' REB`ASKA co
<br />I)
<br />NM 13 All 9 .43
<br />� .LPG .
<br />rM
<br />FI: ""
<br />l
<br />1) Sifus Of Pfaper's Sub "fa Tr Llaa • lh Hu rests of
<br />pis:agrap".sf11 arid W.propsnyfha '.8Cn3110C'r.'A3I a}d•
<br />141 peal Proaa:ry • !n the case of :oa. pmpa: 7•; tit. Its
<br />;gVCtl t:cavao• it
<br />(01 Persona: Property - In the case of personal property,
<br />whether talg'A•s or mtam ;lots. at tits res'dr" of the
<br />taapAye' At lot Ume Ins nGtiq of 'tfsr is !did.
<br />For pLrp:tes et parog•apn (tj (B). the ieoietree cf a corporation
<br />Or pAnnemh p 0I0 be deeTed to of !]s plies at which the
<br />principa' ersutjve office of the business is located. and the
<br />res:W'd of o laAl aver whose tea,Cence Is wehoUt tie United
<br />Stairs 9na,I ate CueK.1d lit b1 In f1MJ Ditirltt of Columbla
<br />(3) Form • Tne form and content of the notice
<br />re'errod to in s-ibteaicr. Jai sna,i be Drescnbed by V..*
<br />Secratary Su:h nn a sli!l be /arid notw,t „stand:ng any
<br />Other proct,on Of far relard,rg the i0rm or content of a
<br />notice of 1.111
<br />Note: See section 6323(o) for protection too,
<br />certain interests even though notice of (isn
<br />imposed by section 6321 is lux_ with respect
<br />to:
<br />i Se;u'dres
<br />2 Motor ven was
<br />3 Pemoll ; :ropeity Dircrasea at retail
<br />1. Pe'90't' Prom/ pvchaeed ,n casual sale
<br />5 Ferso :a';roofrty s. llWed to possassory :id.',
<br />6 Pea yepfny let area 9ptt'af assessr^•art Jdne
<br />T Rea dent'A' rv'oorfy sahlect 1e s mecvt.'C s
<br />'•en h• terla n tspa.Ie and ^pror6met#$
<br />8 Atlornty t I ens
<br />9 C.erla'it nsu•ance COn!'at•4
<br />16 t'aisnox I7a's -
<br />(q, Railling Of Notice. — ft I vvpons d! iris
<br />slots-
<br />11 General Rule. — u ^idss,w cd :! i L'r i fif led i-
<br />Ire 'nen'er preSti'ibea in partp:tLr (21 dur.19 Me rt;h'81f;
<br />16th r.; :1116” S•i:1) 111.1e U I.er sr y 1-0 Ir!atfL L S I'rd o7 HR
<br />ed;'o aua•.'af'.i w +n u.�sett ,;n uua +•a.
<br />t "t, na).rbl't+ ;t fu,r W-;M5 uel.5tf
<br />Place For Filing. — A wil,ce or ; en 'et •ed
<br />grlerec.'r ^rrI•,,1�er•7d•,rz Seeltaureor,
<br />A, d
<br />••r S:Itm -:.:.1 -A I'to •el-Le (I Ire oft. :e;n wr. :nine
<br />t'? :,ia : 11;7 ate NO 0 •el ; s
<br />.'::r•.. �. .A ei a •'
<br />a let .f%:•1 "'1''[t' et-. ^reel S41n {.4). -1.n-A. 11.p
<br />L__.
<br />C
<br />o
<br />O
<br />1
<br />St " revolved written Inlormatlaa (in its mariner
<br />prescr,,od in raoxat =3 1131.1911 b) rte Ssct6tary)
<br />concerning a change tnthe taxpiytr's reeiWnse, its Mt! :e
<br />of such lien is also ti;e0,n acco: dancewith subseclt:'t (f) in
<br />the State In which such residence Is focattd.
<br />(3) Required Raffling Period. — in itle can
<br />of any notice of uen, tee term "rtSu :ed rtli ;nq ou " msans-
<br />(Ai tneo- oyaarpericdend.c336dsye Atli: e'le'uspirattC2
<br />of 6 years after the dab of Ire ar4essrone o1 the till, f ^J
<br />(e) trio ere- yeargencden C :rgwdr•trono..Yntionofeyaarr
<br />after Ire title of ire paced ;rq rcga::td tfi .V psllod for
<br />such rots.0 Of .art
<br />Sec. 6325. Release Cf Lien Or
<br />Gischar3e Of Property.
<br />-i4 A.8 .8 an Of Lion. — sj :iett to sJ:h,
<br />-71"I url u, s as the S%ttteiy Tay prf3cri16, t.`e SM(fitafy, Shalt
<br />'re :ea-11<).r.,;atsolrt[last ),ClujI'dr1D1;n3cd with respsrt!0
<br />try *raaaUxver. ice! aznotialtffrin :6)0!.;7:111rthebayof
<br />fl)'ttat; ivy S7Uttar w (lfenfortAaVe • Tin Sscre!arf
<br />0 :4s f. ".at the Raba tt
<br />It: .10 er•crt assessed. tcgelher with e'
<br />rrtetelt in ($$pact ttottll, `in peen fully sati3flod or ras
<br />Wants legally u an$::Qu!4: u'
<br />(2) eondAc :eptsG• tlttt „afurnlsneato the Secretary and .
<br />accoj .fd b f tie A cons tf.at;s condit'o ^ed coon ere payment of
<br />tie anituit.riFtssed togrrre' *.in all interest to respect
<br />tfe:1;1 -01M.0 ere t;rre pfesc' -oed ni 'a« tinclud'rg any
<br />tries v %•ii--: sicri beef a'1 trial '9 n accordance w,th sj n
<br />rlW °r erdsaltabngtCtt ': :o^1't^ns anl form ItMe :L'd
<br />ant ahretles thereon, b: ' ];'a serf ed by s,th rogu'atiC'.
<br />SSG 61 _a�tf -',ter and Dis-
<br />clmur. :t and f {' :'llrn In-
<br />Return fntormatia:t l;-:jr Too
<br />.. .. .4h,'1.i” ..'fr. i.e l•' . � Ir: .,. ...'Ir,
<br />wt ) 11'' 5,ct :.,,, vduo y «blR.i 1. C'4e tai t6
<br />f,
<br />7
<br />v
<br />i
<br />v
<br />1�
<br />r,
<br />
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