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<br />Exwq from Internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />It any person liable t` tray any tax neglects or refuses to .
<br />'Day the same afar CV.&M, line amount (Including any intN-
<br />est, additional amount aOdttrgr to tax. or assailable penalty,
<br />toeaeter wittt any Costs that may accrue in aCdhlon thereto)
<br />small of a nett in favor of the United Stares tgi6tsit property
<br />and rights to property, wlheithar real or poranaal. belonging
<br />to such person.
<br />Sec. 6322. Period Of Lien.
<br />Unless another date Is specifically fixed by law. the Iron
<br />impoeestni Section owl "I arise at the time the assessment
<br />is made OV Amon tenon" until the liability for the amouml so
<br />asmw (or a judgment against the taxpayer wising out or
<br />such liability) Is satisfied or becomes unenforceable by reason
<br />of 4m of time.
<br />See. 6323. Validity acrd Pric-ity Against
<br />Certar .n Persons.
<br />at Purchwes, molden of Sacw_W In•
<br />WIft MKII ICS Llenone And JU ftMnt
<br />LNn CMICIRO . — 7% lien imposed by section 6321 shall
<br />not be valid as against any purchaser, holder of a security
<br />Inure ll, mechanic' slienor, orludgmantlioncreditoruntil notice
<br />thereof which Militia the requirements of subsection (A hag
<br />been filed by the Secretary.
<br />(n Place For Filing Notice; Form. -
<br />11) Place For Filing • The notice referred to in sub.
<br />section (a) shall be filed -
<br />(A) Under State laws
<br />(I) Rest Pfopeny • In the cast of roa croperty, in one
<br />office wrth.n the State (or the cumly, or other governmental
<br />subdiriston), as 6e3iva'et by the laws of such state. in
<br />whlchtllt pitperly sLt!aS'.: the hen is situated. and
<br />In) Personal Pra ;.a °r . In the use of personal
<br />Property, wtethsr sanyss,s or intangible. in one office
<br />win!;,. Ira State (or 'ze 'county. or other governmental
<br />SuU*iiwon), as cies(Cni,ed by the laws of such State
<br />it 041 the prote'ci: s:blect to the hen is situated.
<br />or
<br />(0) Wd1 Clerk Of ':••U Court - In the office of the clerk of
<br />the UPlted States drSVI r,; at 'or the ivdieial d,sirict in which
<br />ma prorem• s0leCl tt .rI* , :.tuated. wrimerer the State has
<br />^.aby :awdlrs:gnareC ors o� <¢e which mee!9 r4reOdiremePfc or
<br />sttOart;'ay (At o:
<br />fC, WV, Re corder ;. :pros Of The Disvrct Or Co,,m, 3 in
<br />tneolf: ceoftreRaccrdt .Ikedsof the omlhgofcol,,mo.a it
<br />to M;erty s.:iect f: 1^a iie'i is sovated rn I- G tr•ct Of
<br />"summa
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<br />'ZrrtPrted as Nc! lent '"O'
<br />19- 101366
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<br />Grantor
<br />Grantee
<br />Vulnerical
<br />E:1E C +P NEURASKA) C,-�
<br />IINTY `?F HALL )
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<br />BAR ZO AN 10 33
<br />Pa"!;: 017' t1PE1171S
<br />M S;fus Cf Property Subleet To lion - For purposes of
<br />paraQaphet!r a full). property shall to deemed to be situated.
<br />(A) Resat Pro" - In the cue of real property, at its
<br />physical fo. Man; or
<br />(8) Persona; 9roperty - in the case of personal property.
<br />whether tangible or intangible, it the residence of the
<br />taxpayv at Ntime the notce of ben is filed.
<br />For purposes of pataQraph (T fa) the residence of a corporation
<br />Or partnership shall tie deemed: W be the prate a, which the
<br />principal exawtive office of in* business (t Idcaesll. and the
<br />residence of A taxpayer whose residence is with ci;t tllet railed
<br />States shall be doomed to be in thADIZ ? of Columala.
<br />(3) Form . The form and content of the notice
<br />Waited to in subsectlon (a) shall be presciibed by the
<br />Secretary . Such notice shall be valid notwithstanding any
<br />other provision Of law regarding the form or content of a
<br />notice of lien.
<br />Note: See sect = f,3. itil, for protection for
<br />certain interes!; even notice of lien
<br />imposed by SaMan 6321 .;3 °: L with res;act
<br />to:
<br />1. securities
<br />2 Motor vehicles
<br />3 Personal property purvia2aortrowl
<br />e Personal property purcha![C It; casual sale
<br />S. Personal property subjected to possessory lie-
<br />& Real property tax and special assessment Ill
<br />7. Residential property subject toamecnarocs
<br />hen for certain repairs and Improvements
<br />8 Attorneys liens
<br />9 Certain insurance contracts
<br />10 Passbook loans
<br />(o) Ref1 % Of Notice. — For purposes C this
<br />Section
<br />nl General Rule .— Un'essnod:eol lien isretiledin
<br />tre manner prescribed in paragraph (2) during Me rcQuhed
<br />ref l! n? P? 00. suchnov: eofhenshiftbettealtoasfiledonthe
<br />data on whi :h .1 •g 1Ctd on n EtcOrdEn A wdh suDSetticn (ill after
<br />the expnaticnol such refihng peno9
<br />(21 Plaice Fail Filing. — A nct.:e or . .ilr. ed
<br />dur,ng the re;. :•e:'✓'.; IQ 92nd 1.73' T etitci'.t G "y
<br />(A) it -
<br />(O sulfa n]UCe 01 hen ig p iloY^ :1 a office m eh ch the
<br />prior notice &I :Ian wag filed Wk
<br />0I in 011 case of real property. the tact ;- rw , r'r :s
<br />ehteree a•S to ;xdeci an . ^dex 10 the ext!^ vr...ico 3r
<br />S- Zsecl -on Or 111 ato
<br />•3r in any ease •r wh:tn. rill dais or more pr.^, to 1'1e date
<br />Lf a rel:l-n3 of notice of Len :,rider Sa008119fa0h IA). the
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<br />Secretary recslved written Information (in the thinner
<br />Proscribed in W- 0ations Issuercl by the Secretary)
<br />concemtng a china rn theiaxptyers residence. if a notice
<br />otsuoh flan is afsofllsd in sceordance withsubsaction (9 in
<br />t*State In which such residence is located.
<br />(3) Required Refiling Period. — In me tale
<br />of any notice of I:en, its form "required refiring period' means,
<br />(A) the one -year period erding 30 days after the explratlan
<br />of 8 years after the Cate of the assessment of the tax. akai
<br />(e) the one -year period ending with Ulae >piiattonot8yea
<br />after the close of the preNdicg (eourred retiring period f^;
<br />such notice of lion,
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) R&M Of Win. — s-jboct to such
<br />nlguiatfons as the Secretary may prescribe, the Secretary shall
<br />isSJeactrtificate of release of any hen Imposed with respect to
<br />any Internet revenue tax not later than 30 days after the day at
<br />which -
<br />it) liability Sati;ih". or UnenforceaMs - The Stclmq.'j
<br />finds that the liability fur "i4 9m0unt assassled, toQtthtr conic f►1
<br />Irtelast in respect thereof, his been satisfied or raj
<br />pe:Cmelegafly unenforceable; or
<br />cwt Bond Accepted - There is furnished to 1ASecretaty and
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amount assessed, together with all interest In respect
<br />thereof, within the time prescr -Ded by law (including any
<br />extension of such time) anC teat ,s in accordance with such
<br />requirements relating 10 terms,ccnOdions ard form of the bor'd
<br />and sureties thereon. as may be spec,J.!o b� 91Sh regulations
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return !� >.•
<br />formation.
<br />Ikt Olselosure of Curtain Pe JI'ls srd
<br />iANUM Information For Tai' >«�,>ti� ;�istratlon
<br />Purposes. —
<br />(21 D'S :iL$u :e.r ];raJ.n p'r,f4rar �'ra .'r,•f 1�ih-'1'
<br />I to Nm teen f-'e:1 p. '7 + ? ": 19 tit[1,9" E;l!11 'ht 4'r0Y r o' 7"1'
<br />o,ists.1 -.n.J or. •;at.0:, tor. ea r s. : ;L use;, R,
<br />am +Son w1 0 turn.gh25 San :ra :t0 v yr :.. cert0 mat he
<br />h, s a right Ir ire property 5t clect tic . L!P ]i .n :ends to
<br />obta.n a rq ^I i, sun o'orr'N
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