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<br />iF.l(eorpb From inkmid Rmnw Cod$
<br />Sec 6321. Lien For Taxes.
<br />It any person tight* to pay any tax negi*cal or Sautes to
<br />Pay the lama after derneW, the amount (including any Inlay
<br />111% IOCV1on41 &mourn addition to tax, or asNaatde WSky,
<br />t efth any Cod" NM may, ar>Cn # in addition thanes)
<br />36W. Url'Zon In favor of the United States upon aid property
<br />and n9ta to property, whether real or personal, belonging
<br />to Such person.
<br />Sec. 6322. Period Of Lien.
<br />Unlass another dale is Specifically fixed by, law, the lion
<br />im"Sed by Becton 8XI shall trip at the Date me assessment
<br />Is made to shall cont:nW until the liability (odes amount so
<br />assessed (or a )udgmeM against the taxpsyar irlsiig out of
<br />such liabibly) Is satietNd or becomes unenforceable by itston
<br />of (am of Urn.
<br />Sec.•6323. Validity and Prim ity Against
<br />Certain Persons.
<br />(a) %rchmes, bolder Of Sm u ty in.
<br />btwb, Modwntcro Uonon, And
<br />g
<br />Lion Ctodibm — -rare glen imposed by s ctionWi tn�11
<br />not be valid a against any pu►chab, hoida- U. a security
<br />interest. ttecfianic'sl *nor, or)udghreal boa creC :191 until robed
<br />thlfeei' arrrch matt the raqulrl"WIS of su�)Wttcn (r. pas
<br />beenthao Oy the secretary.
<br />(o Pb n For RhV KOHI 1, Fonn a
<br />(i) Mate For Filing - The notice fg!arrao fa :n, cl,lo-
<br />Sec" (1) Shelf behka-
<br />(A) Under State tarn
<br />(r) kill Froperty- In the call offal prvf —l. tn�m
<br />iMic*wMinf *Stap(orthetotytty• orethrgov"ra" U
<br />tubdivhNn). as designated by the lam rt S," state. ilI,
<br />whits tlM prOPertY subject t0 the I:tn is tr slh1C. and
<br />(Y) hnanal Property - in the C40 cf 6ere0eal
<br />ere*", tstiathlt tangible or tmaApiw ih Gyre office
<br />wftm this State (01 the county. or other (;tvemmenrat'
<br />subtivitlen). as desc6ria10 by the ran of such Stria.
<br />in which, the properly eubleet to lee lien is slumbil;
<br />of
<br />(e) With Vert Of District cowl •In the cMcaclthercter4of
<br />the United States district court for thej;lettul district in which
<br />the property suW to t.tn is situated, Vimar me stltd ha
<br />am bylawdwilriateda "Ohits whi:hma%tvtequtramearstf '
<br />mApragralh (A). or
<br />P WAAftordoOf DWI; Of The District ofCorun:big•Lt
<br />the Office Of IN Retarder Of beedt elm Oiefid Of coturibll. if
<br />ve property 6::D;tel to the Eon is marstod re the OIStiet lea
<br />coturr.Dta
<br />fin -eyed 'Lis Document Play
<br />: r >
<br />.1018S4
<br />Z Grant"-
<br />Njurnerical
<br />STATE 1J , {tE3RASKA)SS
<br />CCtI!iTi li' Il ;l.L
<br />APR ! AH 9
<br />x G
<br />r�
<br />IS
<br />r :zFl�S
<br />1
<br />Z Sits L` OT -ivrty Seblict To lien - For puraCt*s of
<br />p�sy�attsr "i aaet;9), proprty shall beQNmedto loss tuatld-
<br />A) t m- �.WeAy - In the can of real propeTf, at its
<br />Chimictl I=tor.•or.
<br />,81 1`111=lrai Property -In the case at pereOnL' groperty.
<br />whether, tarrible at intangible, el the ref QMce at the
<br />taxpayer a ;f7R timer the ratite of hen is filed.
<br />Forprrrpses a' rtagrtehDti (9).tMresideneeslaearycntlon
<br />Or partnarthip Shan ber claimed to be the place at which te
<br />prineipat executive office of the Waves is lecihl4, and the
<br />rea iderm Of a Uxpayet whore residents Is without tie UriNd
<br />Stites Shall be domed to be In the District at ectahGlra.
<br />(3) Form - The farm and contain of the notice
<br />referred to In eubMUOn (1) SWI be prasattled by the
<br />Seerale(Y. Such ROV0 SAW be valid achoft2rding any
<br />otter provision of law reglyding the form or content of a
<br />notice Of lute.
<br />8010- See section 6323(6) for pro'3etion for
<br />certain interests even thojgh notice of lien
<br />Imposed by section 6321 Is filed wits, respect
<br />to:
<br />I. socurites
<br />Z Motor vehicles
<br />3. t ertanal property purchased it recall
<br />4. PleflOnsl73.p purchased in caluil al' v
<br />S. Farsnnal rjz;vrty utocted to possesstry Ilan
<br />B. Real propen , tax and Spats) asm$menrliev
<br />I. Rfsldem;,: ;�rtPerty Iub)att to a nrschwnte'a
<br />Len for certain repairs errd Improverreals
<br />A. Attorney's Ilene
<br />9. Corwin insurance contracts
<br />10. Falebo0h loan!
<br />(2) RNltixg Of N01kil. — For ouWsu of this
<br />Section•
<br />(!t QsraW Ru M.— UnterrnattaotDerrlare. led In
<br />Cho rt•,arner prescribed In paragreph (2) durng the Zlred
<br />WO. suchnoticeOfIWWSUIbetraatedsaeledonMO
<br />tile
<br />crrwhichitie filed
<br />(in
<br />aCCaQartes with
<br />sublectil (f)afUd
<br />the eaplrraaetonnoof w5 relding pried.
<br />(2) Ptoco FW A notice of ilin rated
<br />during the rtquueo refihnp petted enLl Oe afrYCtivr aMy.
<br />(A) it.
<br />(t) such nahelloflifffl19 WRAM tnyr.anitainrtl., tt s
<br />prbr notica of ben was filed. and
<br />(d) in the tale[ of rill propday. die fnrof ration¢ is
<br />entered and recorded in an index b the uvi nr;ytrot tq
<br />subsection (n (e). IRO
<br />(91 '1 Any Call Ill weicn ,90 days of mars prartotPa6ats
<br />Of A rifling Of "100 o° Lift Under gubparasr,AA (A,t I%
<br />�0/
<br />secretary reciiiNf wri`tan information pre the am*
<br />presalled .la �:t dons Issued by the Sloe")
<br />concerning a 03-V in the taxpayers residence, if a holies
<br />of arch lion. is Ilea f i lad in acxardana with su baetlon (f) in
<br />INS �_Ftaq in whkh ruck residence h WAW.
<br />(3) Rpufi* WON" Fw" — In the case
<br />of any notice Of Ilea, ti11111" - raptind refllitg period- mate -
<br />(A) the one-year period ending 3D days after the expiration
<br />c 3 gars after the dale of the assessment of dre tax, and
<br />.1 the One-year period lading with theupiravanoflyears
<br />ditr the close of the preceding required ra1(lin4 period for
<br />slu29 notice of lien,
<br />Sec. 6325, Release Of Lien Or
<br />Discharge Of Property.
<br />W Rdow Of LMn, SOW to ouch
<br />reap alarm as the sect" may praecribe, the Secretary shale
<br />issues :1rtifrcats of release of any Ilan Impoesd with reepecer to
<br />Say Internal rerrsrtw lex not later than 3D days after the day on
<br />which
<br />(1) U*DUIty S *UStid av tot dOrCWIO - The ,"werstary
<br />f rndrmattMllabiUtyfOTt .'+eamouM *seeersrt rogwisrwithall
<br />latow (e reepeot thercal, has ban !sly ra;ISfild of has
<br />bmwr.livaty unenforceable. or
<br />(2) f kamAtcptM •Thwisfumishedta,SWsKfItaryand
<br />wmmtyhimabon4mat11comlEO eduponthepsymmtof
<br />the amount assessed, togett'nr with all InWest In resped
<br />thisive Within the time prescritod by law (includ'ng any
<br />exte'71vrt of such time), and that it In ecamlarics with such
<br />for. wtments relating to terms. conditions WdSiamof the bond
<br />Slid AvV103 thereon, as may be Specified Lit lltf«`l regulation*.
<br />Sec. 6103. CotttitfeTTlla.li *,y and DiS-
<br />ciosure of flatunns alld Return In-
<br />formation.
<br />ai pR#WM 111 won Far Tax
<br />r.nlrvw+rl. � .
<br />(2) D,sclOsureOfarrouhnof Outstanding lien.- flenotice of
<br />lien his branflledoureGwrttoSeatone32 o. the amount of the
<br />Ouretgndmg Obligation Secured by such ben may be diSCiOSes to
<br />any Person who lurrtilhes satisfactory written evidence that he
<br />has a right In the proprty subilet to such lien or Imerrds to
<br />obtain a right In Such pro".
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