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<br />Erfered
<br />as t.' ccument No.
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<br />Numerical
<br />COUNT', OF HALL �
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<br />fiuterpti F(Qm Inter ild Reflenue CWV (2) Situs Cl'Prroity. sublen To Lien - For purptf3(8 e,
<br />paralir"lis (t) and elf, property snail tie aimed to 50Ir*WSZ -"
<br />Sec. 6321. Lien ft-Taxes. (A) Real Property - In the rase of rid, proptM_ .d., 4M.
<br />physical location; or
<br />It any person liable to uy Cry ttx nwrictir fir. r,!,tusas to (B) Personal Property - In the cal".y *ScnL`>
<br />'Pay the 1111114 after denwA trio arrauct (c ctu3++� axjl inter• whether tangltts or intangibls, at the Midence,
<br />at aftlidnal amount addition t0 tax. Or atietex Pconalty fAspaysr 11 the time the notice of lien is filed.
<br />leplthlt wiet any Costs that may acaue in Wiffuh thereto) Forpurposesofparagraph (2)(8).theresiden7talac=b.M=
<br />WWI be a lien In favor of the 1hM Steles upT >fl property. or partfNnh+p shall be dwred to be the pica at wh.+rfi t*
<br />and rights To property, whether real a, personal: beronquq WACIpal executive ofna of the busmen Is tasted. end 1M
<br />to such person- rin0dance of a taxpayer whore residence is it+tho'h the United
<br />;s=ee shaft to deemed to the In iho Olstrict of QWrabla.
<br />Sec. 6322 Period Of Lien. (3) Form - Tr* farm and content of the el'ir5s
<br />referred to in stibleCion (a) shall be proseribed b*, ft
<br />Unlsas sr t%Ww data is specIEPAN. futd by laws, tin lien Secretary, suctr lira shall be valid notwlthatandi-g rcr
<br />imposed Waectione321 shall wlist9 'it$ tile It & ariessmtent other provision of raw regarding the form or content ct a
<br />Is made and shalt corr•nue anti tf a hdbdity Stir tfa Amount so novice of hen.
<br />Assessed (or a jcd:msm against rte taxpayer arising out of
<br />such liability) is satrs1te0 oc betornes unenfortea'fe by reason (note: See section 6323(b) for protection for
<br />of lapse of tine.
<br />certain interests even though notice of Iim
<br />Sec:6323. Validity and Priority Against imposed by section 6321 Is filed with regXxt,
<br />Certain Persons. to:
<br />m Purchtr et. Nddm Of ftu rtly in- 1. securities
<br />knelt t1leQhe W$ ►And duldgfnent 2. motorvehldes
<br />Lien Cod toff. —Tne lion imposed bysecm.n6321shall 3• Personaloropertypurchasedatreta it
<br />1. Personal praplrty pas «hasq In usual save
<br />not be virif as against any purchaser, holder 61 a security 5. Personal property subjected to possessory lien
<br />InterM, mi tfI vrde' ali enor. or Judgment lion Cred+lteuntilnotice 9 Real property tad and special assessment liens
<br />thereof Olen mNta Me, tequrtements Of subsection (f) has i Re3ldentlal property subject to a mechanic's
<br />been filed by the Seeretarf,. lien for certalr repairs and Improvements
<br />e. Altornsy's lions
<br />(f) Plau For Filing Notke; Form: 9 Certsls insurance contracts
<br />(1) Plait For Filing - Tne notice (starred 10 in sub- 10 Passbcc+e loans
<br />section wanan bellied (g; Riefllin Of Notice. — For purpose3 of 1-ti.
<br />(A) Under State Laws
<br />(1) Real Property - In the case of real property, In ore
<br />office within the State (of the county. ofOthergovernmental (1) General Rule.— Unless notice of lion is re+IledIn
<br />subdivision), as designat0 by the laws of such State, in the manner prescr ted in paragraph (2) during the required
<br />which the property subject to the hen is situated. and refiling period. 5-jch notice of lion Snali be treated as I'Mil an the
<br />fill Personal Property - In the case of personal date on which it+ sl,! ed fin accordance with subsection Ifuafter
<br />pfo;lrTjr whether tangible or intangible, in one oftce the expiraticr of such r0iling period
<br />+t,mr, tie State (or the tounty, or other governmental
<br />as des4 a :,R! by the laws of Such State, 12) PlKe For Filing. — A notce of lien reared
<br />to which the pioper"v <_ -, ect to the hen is situated. aanrg the required r6ling period sha i se effective only -
<br />at +A) it-
<br />(B) With Clerk Of District Coen • In me ofh:e of the efea of
<br />br socnno,ocaotuonlsref ::ec n,neoftce,nwh,chthe
<br />the United Stales district court for the judicial district in wh:ch p' -or ref ce 0' (r "was Med. and
<br />Ins property subject to lien is situated. wn :nevor the State has I'q in the • ;t,E of real property, the fact or re'r+rg is
<br />not bylaw designated one ctiee which meets the requ,remerti of entered anJ ''7.7 and In an index to the extent requited by
<br />wbparaprapn(A) nr i hsertr , n, aid
<br />tf Wrth Recorder Of Deeds Or iho District Of Co umo a In which 90 dar'. or more pod• to the dale
<br />the oticeof the Recorder of oeedsolthe D +Stl'c1 of COlurnola. d Of a reh" :r, notice or lien under subpaiagrapn (A) the
<br />t",e Wapert f s'clect U the Le's is s,+oated in tn> ;.-.tr.ct of
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<br />Secretary received w: an �-farmallan Gri`evt e+MW
<br />prescribed In regutaCp-a, issued by to Secretary)
<br />cottceming a cnmge In rta,taxpeyers res�.a,'+rid kite Haute
<br />of such lien is stssfiUdataxordarteevs es+i ictien(t}to
<br />the State In which such residence is leca[etf..
<br />(3) Required Refft Parlod. —'f, i co case
<br />of any notice at UM,Ufetarm- heu(rednhllrg, a aC means -
<br />(A) the af*YW 0011 ;.sirar—T 30 day$ afs /Z*fxplraUOn
<br />of a yam aftr ft das'C 1*e assasms+n c't'.tit tax, ofd
<br />(8) she+ sin ysupr cfvnarr withthe explrMfon of8VMS
<br />Lw .g.s,12Nf.J required nfilleg period for
<br />suUt+r.�QOf
<br />Sec. 6325. M.esse Of lien Or
<br />Discharge Of Property.
<br />(a) Release Of Lien. — subject to such
<br />regulations as the Secretary may presentie, the secretary shall
<br />issue sceniticate of reteaso o) any lien imposed with tes"MO,
<br />any Internal revenue tax not later than 30 days after the day a,
<br />which -
<br />(1) Liability Satisfied or Unenforceable - Yfis SeMM;
<br />finds that the liability for the amount assessed, together with I +
<br />interest in respect thereof, his ban fitly sallifted Or gas
<br />bi come lepalty JrenforcedWit; or
<br />(2) Bond ACCspud- Therelsturn'shed tot" Socrstaryand
<br />accepted by Mm a bond that Is canditored upon the asymant at
<br />the amount assessed, tcgairer with at interest in respect
<br />thereof, within the time prescnted by law (l^ctud!rg any
<br />extensis of such time). and Mal Is n arcordarce witfl such
<br />requ'nrmars relating laterals, Conditions. and form of the bond
<br />and 11141131 ;Thereon. as may De sceelhea by such regAtIons.
<br />Sec, 6103. Cat;fidentiality and Dis-
<br />alsure of Rourns and Return In-
<br />f ri",ation.
<br />t; 01st' aaurs of Certain Returns and
<br />Ratan' thfamatlon For Tat( Administration
<br />Purpcws. —
<br />12+ ) -" 15ure of U`: A 0,05lard;ng I er. It a ^eT ce a'.
<br />henha; Jra-'ledaus.anttoseuonC+3231t, trea�+o.'TOr + +o
<br />o,astaaV rg ;�,igahian Secured by DJch ban may to d41105e0 to
<br />any pe,i ' who fur^ shes sa;islaLloly wntiene"idencelhal rs
<br />Pas a r,gC+ m 1'le property s,Dlect to s:et' ' an 1, wtrnds t0
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<br />Secretary received w: an �-farmallan Gri`evt e+MW
<br />prescribed In regutaCp-a, issued by to Secretary)
<br />cottceming a cnmge In rta,taxpeyers res�.a,'+rid kite Haute
<br />of such lien is stssfiUdataxordarteevs es+i ictien(t}to
<br />the State In which such residence is leca[etf..
<br />(3) Required Refft Parlod. —'f, i co case
<br />of any notice at UM,Ufetarm- heu(rednhllrg, a aC means -
<br />(A) the af*YW 0011 ;.sirar—T 30 day$ afs /Z*fxplraUOn
<br />of a yam aftr ft das'C 1*e assasms+n c't'.tit tax, ofd
<br />(8) she+ sin ysupr cfvnarr withthe explrMfon of8VMS
<br />Lw .g.s,12Nf.J required nfilleg period for
<br />suUt+r.�QOf
<br />Sec. 6325. M.esse Of lien Or
<br />Discharge Of Property.
<br />(a) Release Of Lien. — subject to such
<br />regulations as the Secretary may presentie, the secretary shall
<br />issue sceniticate of reteaso o) any lien imposed with tes"MO,
<br />any Internal revenue tax not later than 30 days after the day a,
<br />which -
<br />(1) Liability Satisfied or Unenforceable - Yfis SeMM;
<br />finds that the liability for the amount assessed, together with I +
<br />interest in respect thereof, his ban fitly sallifted Or gas
<br />bi come lepalty JrenforcedWit; or
<br />(2) Bond ACCspud- Therelsturn'shed tot" Socrstaryand
<br />accepted by Mm a bond that Is canditored upon the asymant at
<br />the amount assessed, tcgairer with at interest in respect
<br />thereof, within the time prescnted by law (l^ctud!rg any
<br />extensis of such time). and Mal Is n arcordarce witfl such
<br />requ'nrmars relating laterals, Conditions. and form of the bond
<br />and 11141131 ;Thereon. as may De sceelhea by such regAtIons.
<br />Sec, 6103. Cat;fidentiality and Dis-
<br />alsure of Rourns and Return In-
<br />f ri",ation.
<br />t; 01st' aaurs of Certain Returns and
<br />Ratan' thfamatlon For Tat( Administration
<br />Purpcws. —
<br />12+ ) -" 15ure of U`: A 0,05lard;ng I er. It a ^eT ce a'.
<br />henha; Jra-'ledaus.anttoseuonC+3231t, trea�+o.'TOr + +o
<br />o,astaaV rg ;�,igahian Secured by DJch ban may to d41105e0 to
<br />any pe,i ' who fur^ shes sa;islaLloly wntiene"idencelhal rs
<br />Pas a r,gC+ m 1'le property s,Dlect to s:et' ' an 1, wtrnds t0
<br />omam a right n sick p•cp'. :T;
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