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<br />Baotep10 From 1111011141 Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />If any person '.F a to pay any Ua neglects or refuses to
<br />'Pay the same Air demand, the antount (mcludiro aii, trier-
<br />on feefhonai arlmor;.L addition to tax, or assesub :e Pit".
<br />together with any costs that may star Le in admtion thereto)
<br />$hall a a Imn In favor of file Wmes Slants upon aR property
<br />VW tights to props". WNNNr Too or personal, btforgi!q
<br />to svch person.
<br />Sec. 6322. Period Of Lien.
<br />Unless another date is speefhcalty fixed by taw. tea lien
<br />imposed by SWillm 6321 shelf arise at the time to aseassmfIal
<br />Is made and "all continue until the liability for the amaimt so
<br />assessed (or a (udgment ap tint the taxpayer wising cud of
<br />such Ital%tdy) is satisfied or becomes unenforou) :0 by ram''?
<br />of ripw of time
<br />Sec. 6323. Validity and Priority Against
<br />. jertzin Persons.
<br />(a) 6°c`oose HOW of Sr Aft tn-
<br />N1Mhr lMeefiatW* Lien^ ArA du*ee(111
<br />Lien Creditom— -rho [fell ffhposed by seac,,?=r ohai)
<br />not be valid al agilntt any purchaser, hofder of aw"r,ty
<br />Inwut, MKIIat WS honor, orludome" L$ credits! Lint': n?t!ct
<br />twoot ar111cft meets the rpufremers o'r sJbsecf!rr. •`.i flea
<br />Deer Died by ihesocretary
<br />(n Plan For Filing Nobel; Fomt.-
<br />11) price Fzy F4mp • ' ^r, "w'ce referred to it, su0-
<br />s$ctmon (a) shall be Rife • ,
<br />(A) Under Slate Laws
<br />0) Real Property - It real property, in pre
<br />oPocew,lh ;Iftsa:e(elite :;•.aiy mothergo+ernmenta,
<br />ta'JeryiSta'.') :, rJS lawilated Dy the taws 01 Such State, in
<br />VI the p' VSH^y suDjecl to se !fir) rs s,tuatld and
<br />hq Porter»! Ihoperly • fr me case of persona:
<br />properly, whefhef tangible e• - 19 ;glofe, in one othee
<br />W *In the State (of the cod :',y cr atnel 2Liern'n3nts
<br />su*ovon), as dis'gnaltd yy 1 "q a *$ of S:cn Slave
<br />m which the property sJbleet to ire I..en
<br />of
<br />(0) With C!tfk Of District Court - to the 0-f,ce a! ; itmte 11
<br />iNS United stattsdist'rct court for the juO,Gat 013tnt(tF xr(cn
<br />t'3 CfoPM sibinct to lien d s ruatea wher:eve' sae Siale has
<br />•�1 Dy la «deslgnafed ones etttt uft.cn meets tneretu re,.er•rs o!
<br />'.:4para2faph rAt O:
<br />IL1 W4h Retorder Of Deeds o! The DRtf,ct 0f :C4;,rlU6
<br />I'eott ;o of the RICO trier ofD eedsatI"D15tr1elorCoiun'c,a• /
<br />I,e 0 :3aerty ifw 41 's SI -Atte 1 - (w! tit
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<br />M WC4 Cf Property Sat(eet To Gen - Rr purposes of
<br />p"pr8ph3 1!, and (41.W3pertySha!lceCee Wit ?Lfsituated -
<br />;A, ft at Wittily tht cast of real property, at ib
<br />phocal facation :0;
<br />(e) Pt:Snnaj Proparty - fir the ease of personal props".
<br />vtlstnlr £a:ajOa a; inta.%N4. at ire mieer.s.rf ttv
<br />4trPa 'laratWt,*.�nei :�actt :ana`(t�: •'
<br />Ferpergaseaotparayrra, tt i i ! Via
<br />nser`rfatat .tiara
<br />or pa'harswo that be deemed to be the ad irtttch vte
<br />pdnclpaf txef?rlrre office of (fM busir." :S hJptsd, and the
<br />fesiCence of a tupayer whose residlWAis larilhcut the United
<br />States $hall pafgmed tobt ►i the District Of 00lunift
<br />(3) Form • The form and centre of ttt slot"
<br />Warred to In lubW1011 (a) shall be prescribed by trs
<br />Slattery. Such nct,ce shelf be valid Ntwil%tanding any
<br />other provisiw of la's re2arding the form or content of a
<br />ndda of :.m
<br />Note: 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 />1
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<br />3.
<br />Persons!;1004ffy otchmed or retell
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<br />lien
<br />6.
<br />Rea! 1)'0;4ny to lid special assessment I1ers
<br />7
<br />t-. Wtnnaptoperly3ub ;eettoamechanlce
<br />yr +or artan repl,rs and Inprove rents
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<br />fir•.
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<br />M WC4 Cf Property Sat(eet To Gen - Rr purposes of
<br />p"pr8ph3 1!, and (41.W3pertySha!lceCee Wit ?Lfsituated -
<br />;A, ft at Wittily tht cast of real property, at ib
<br />phocal facation :0;
<br />(e) Pt:Snnaj Proparty - fir the ease of personal props".
<br />vtlstnlr £a:ajOa a; inta.%N4. at ire mieer.s.rf ttv
<br />4trPa 'laratWt,*.�nei :�actt :ana`(t�: •'
<br />Ferpergaseaotparayrra, tt i i ! Via
<br />nser`rfatat .tiara
<br />or pa'harswo that be deemed to be the ad irtttch vte
<br />pdnclpaf txef?rlrre office of (fM busir." :S hJptsd, and the
<br />fesiCence of a tupayer whose residlWAis larilhcut the United
<br />States $hall pafgmed tobt ►i the District Of 00lunift
<br />(3) Form • The form and centre of ttt slot"
<br />Warred to In lubW1011 (a) shall be prescribed by trs
<br />Slattery. Such nct,ce shelf be valid Ntwil%tanding any
<br />other provisiw of la's re2arding the form or content of a
<br />ndda of :.m
<br />Note: 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 />1
<br />Securihls •
<br />?
<br />f�fo'or vs!I:cte3
<br />3.
<br />Persons!;1004ffy otchmed or retell
<br />4
<br />Personli proper -1 Wchased,neaual sale
<br />S
<br />lien
<br />6.
<br />Rea! 1)'0;4ny to lid special assessment I1ers
<br />7
<br />t-. Wtnnaptoperly3ub ;eettoamechanlce
<br />yr +or artan repl,rs and Inprove rents
<br />9
<br />k :16r-!y21tars
<br />care
<br />(6; Reflli11g Of NOUN. — Fcr purcose9 0, trio
<br />section -
<br />fil General Rule. -- uefess nu: ce w I or• is rlt led in
<br />the mar.141 p-esv,Md in parar,%h 121 :,,r g 1.41 «cuu'tt
<br />r01,1`a�Otnfd sun rstice0!�rentnaf be plated as i4e0 pr lee
<br />dife an-r.' !h d :S f, tilt n accc'darce w 711 substct or ibf utHf
<br />lhl 01 S,Ch ref,;: 5 pCf•36
<br />:2 (claw For Filing. — a r'i!cc• cl rrer reflet
<br />j.nfy '; a rt:7,fed 'tU,hr, SerrBd sl'al: G0 el'eCl v! 9nll .
<br />!Ai d
<br />tit s16Cnptic tit 'itnr .3reLled Ili the If. ce.nw'ichshe
<br />pr,ol r21 6e of i.en w2Y hllc and
<br />I, A till case Of 1ea1 r "rneftf. tee tact 3f •1111110 1
<br />n4'ed zaS'tto/dtd ,+ar index 13 r +e esterr,eca is yii.
<br />:;CtrSr' r, 14: a -d .
<br />1 r
<br />• r ^ cave u �! ^.tr 5f oars ar *1� �r d1 J 14" date'
<br />of a fe', -; ;I r ^lice cf ,,rn urder Sr CparagrtCD less 11,111
<br />L
<br />so
<br />Secretary received iii'mati• 1-`ft•1f. itt3n (in the manner
<br />prowited In rlCifLtd : ^s 6wd ire the Seerataryi
<br />corcarn:ri s trams ,t* rro ti3/piyers residence, if a notice
<br />at such lien is alto frntlfnac[ol". w,thsubsection(f)M
<br />the State !nvlhtctessctrrglT:IrJ:dtfs trealed.
<br />(3) Req*W 11- 411118. F>rr A
<br />0} any 11011:0 Ot hell, He *Itch "rtt: AV -efiling psrlod' moan
<br />(A) Peo.^. e• yr- upertcitdrr :n!f;tr+ days after the saptradon
<br />Of b yeas! All tie Olt Y. ,`r441111SI MPal 011ie tax, and
<br />(6! ctrl o; n- ylun�ertcearr ;nrryutZhthaixpinttonoteyura
<br />attar Ile Clcw W tie D :tC50!p roAutred renting period for
<br />Such rr0.e01 W.
<br />Sec. 6325, Foloase Of Lien Or
<br />Discharge Of Property.
<br />(a) NOW Qf- i,lan. — subject to such,
<br />rogu:atrara as :re >suttere:'nty p:lscr!be, the Secretary sha:l
<br />Issulls corftWll dltella!e Many Ilea imposed with respect to
<br />any ir'.trnal rinur,a'ar • rt7 ester roan 36 days aaer the day Cr
<br />wPJCh-
<br />(1) L(abkCr Satirfitd of U.^.anforcea s • The Sec:rmrr:
<br />f0ds ?4fife :Iati•l0)!6lteei noun :a ?e3s /? te(;e!t•er er "rte,
<br />Irrfr611 In' r(!3eO,114101, his wit' 'Lilly 37t1s1110 :r' its
<br />become e(al'1'A' »hr3rt4aD'e.Cc
<br />12) eor/S,N, DW- Tht 'a.t1•711c'IadtotheSecretary srd
<br />accervi `i D7Nel aC: ^d that is o�ed upon the payment Of
<br />"45 arraurslaunsee. together with 711 interest it respect
<br />thaficf, w'Vlh 1Ash1:rr.3 preser-Nd by law (including any
<br />eI t1t311n1 ;d,lod: l..t EI. Arid That ISM accordarre with such
<br />rtt n�trtgrrt �!atthp ro tears. em:a s ^s. Snit form o1 the bond
<br />and 3urltes ,101ton, as msy De spe:'•64 by such r32ulations
<br />Sec. 6113. Confidentiality and 0—s-
<br />C186re of Returns and Retuc:�s 1. n -
<br />formation.
<br />(a Ulolosure of Certain Returns and
<br />R6efttni • lnforntatlon For Tax AdminlatraVon
<br />purposes. —
<br />I tin has 'nen n, ,• V;ar, '_3e.- `5.'[3 '. ea-
<br />dttistane,-g 00; :041.1 :n stcadd D y sicr, 1, en era y co 0•sc•c3cl to
<br />acy Pelson wro tu'n t+ es s3t,3tt:cfo •r w' •lttr ev cerw "d' 'e
<br />pas a njim m ice p 0,111y s.,.zc 1:. , , •^ , .'!nr.,
<br />coca n a npy - s.r p•c;vtj
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