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r L R a E�tpb Ergl�t�Mnsel Relile,feGodi Sec. 6321. Lien Fa-r.Taxes. If any person liable to pay any tax negtects or refuses to pall me same after demand the amount (including any Ineer- at, additional amount, addition to tax, or assessable penalty, toselMr wtltt AN CUM Vies rain aeaw In addition thersla) Owl Do alien m fawn of the LWIM Stahl upon all property W4 NOW AX propety. 041111H real or personal, betongins to slide Oebon. Sec. 6322. Period Of Lien. UniMS Another dill Is specifically fixtd by law, the lien Im "Lid by section 6321 shell all" At the time me asussment Is made alb dill cominW until the liability for the amount so aeseeesd (or a judis"M against the taxpayer snaing out of such 110111y) Is satisfied crtteremw uresdpraable by rsaaon of napes atom Sec, 6323. Validity and Priori ,y Against Certain Persons. w PwicWWO, Holden of aaft lo- Mrwft Mrehenie'e t.WO% And J nt dill CndUL — The lien imposed by sactlon= shelf not of valid a against any purchaser- holder of a security intertat nMChank' ilisnor, oryu0gmenllien cred;tor until notice iI'Mrsof SIM mail the requirements of subsection (q has been Aid by the Secretary. (o Play for Fling Noft; Fomt.- (1) Place For filing - The Iwtke raferred b in cuts "CUM (0) Uric be find. M ;under State Laws Aul hoperfy - in fba use of rail properly, in One offiss wlthlntheState (ofthecounty,ofot ntsovammentst subdivalep, a dwWaW by the laws of such State, in w Nth tin Prieirty M*Iki to the lien Islitualed; and (U'+ %rum hoperty - in the we of Personal oft", W%fher t"We or IetaeslYe. In am aece erttir 1f;4 State (at the county, or qbw 0avemmerttal sub0!� 'Son1. as dw!gnated by the fawn V such Stale, in which the pro" subjut to the Ilan is Iituatad; or (5) Will. Clerk of $taL m Lenart - in the eke of the Clerk of the United State amt °ic,=e' ftfr the fadkW district in which the tXOMFIV WIC t tc lien as situatet whonlver fie State has Ml W law drlL>;nated ON of eke will ch masts she Mre r"#nta of sutparagra0h (Al. cr (e) With Recorder Of reeds Of The Oiatrkl of Columbia. In the Of ksoltheiNcdrdnu :!daadsotthe District ofcolumbiait the property subject to the :nets Is sitlratad In the ciruiel 0 C UMI)IL EnlerW as Dacurrtent N% � rite STA COU ID m r 4 (� Sinus L`f$ioQerty Subject To lien - For pufl!46it DangrapAS (1) anrt(o),Properlyshall Olt deemed to be snuatad- (A) Fail Property . In the Ciae of wet properly. at Ib physical locftn: or (a) Personal Property - to the case of i�raonal property, whether tangible or hitarobie, at the resider" of the tbcpeyer at IM UM the notice Of lien la filed. For Ou film O f0arapraph(o(8). the residence ofacerF�r e,h or pirtwrship elhail be deemed to be the Visa at wMbfi u7e pnncclpal executive office or the business Is located, and dM rrfcidwA of a taxpayer arose residents is without the U01110 Stales shall be denied to be in the District of Columbia. (3) form - The too and content of Me notice marred to in submion (a) that) be prescribed by the Secretary. Such notice $hall be valid notwithstanding any other provluion Of law regar6np t o form or content of a notice of Ilan. Nob: See section 63130) qor protection for certain interests even tho,igh notice 0 lien imposed by section 6311 Is filed with rmpsci to: 1• Skufltiq 2. Motor vehleles 3. Plraottll proptny plachaaee at retau e. hrearnl propertypureum in casual sale S. personal property subjected to possessory lien 6. teal property tax Ind sokiat assessment liens 7. gyldentlat property suwtoaMechanic's (tell for certain repairs anbfa umvements e. Atior ey s liens 4. prtatn Insurance contracts . ID. plasbook loans (g) ReIDing Of Notke. — For Purom .o' Olt section - (1) GNAW Rule.— Were notice of ian b retged in one manna preseribed in parailmp (2) during the reauired reflling g wwd. sucb IotlaUumowo bstreebdasffed or fle daMonixeech his filed (In aocoromwhhsubiection ")Titer tee uplraWn of such rafeirg Period. l2) fi)loci For A notice of fiar :Wipe during fill rpulred rMlling pw ad span Me(fective ee(y - (A) It. (1) such notice of14nisrUlle . tuft off ee;rtw'llehthe prior notice of ilanwastim. and (ii) In the case of flat property. the fist o4 fp^7Ltg i3 entered and recorded in in indlx to the extent re t:'u Iyr tuhmor. -(q (4). aid (e) Many Case in which, IO days or marl prior to ft dab Of a Wiling of notice of Yen woo Mftstag� (p, ft LN 7 ra mer:tat + '�E OF NEBRASKA) SS 'T'*( OF HALL PR - AN 9 p55 i i Secret" ralvad wiitt+A Information (in the me" prescribed In rigutrilons Issued by the Santary) coric" a ohanpi M the taxpayer's rumsocs, it a nova Climb Ian Is oleo filed an Wordence with subeettlm (q In IN Suit in which sups reemence Is Im ad. ix Requked Reaq In *4 906 (A) the on"ur per0adornoinp 30 days after this expiration of 6 years after the dale of tAe atMessraeet of detax, and (e) theone• yearWod ending with the oxpiratiodo feyears $her rdM close or if* preceding required raf Ing period for iue>*nooe.an«l. Sec. 6325, Release Of Lien Or Discharge Of Property. (a) RWHW of UmL — s;Avd ro such regulations as the Sanitary nay Oraeribe,llioSeCrUary enaq Issue a clrtiliabof wleaa of"lion lmpigNowith (npkt i@ any Internal revenue tax not fatirthen leg days after the day on which - (f) Liability Satiseed(m- liroMorceablo - The Secretary finds that the liability for the amount assessed,togelft With AV Interest In respect thereof, has been fully satisfied or Aee become Ipally unenforrsabte; or (2) gondAaepted- Theretafumishedtott*Saretaryand accepted by him $bond Mat Is Conditioned upon the paynentot the amount asswsed, together with all interest In respect thereof, within the time prescribed by law (Including any extension of such tine), and that if In accordance with WCh riquirtnwnte stating to terms. eonditiam, and form of ties bond and Wretles thereon, as rosy he aWlffe0 by such reguatlons. Sec. 6103. Cor,!identiality and Dis- closure of Reurns and Return In- formation. (k) ftdoWe of Cumin R1tfhM tied Rthn tnlorlUft For Ta Admk i*mn ftrpom- (2) Glltwsureofamoulfrffastandln ,fel.• its notiaot Ilan Au been filed Pursuant to sectun=1% use smountofin@ outstanding oafpatlon secured by such 14., my fubCUscwsedb any Pkaan suer furnishes satisfactory W113insviddrla6eMhe has a rig" In tfw property subject to ouch Ihn fir Intlnde to obtains film in such property. I J 'mac 7f h�T LO 4,