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<br />b wpb Firm inWM Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />It any pm-- I abk to pay aMy tax neglects or 1`41303 to
<br />pay the sarne rites. donne. the amount (including vnf imer-
<br />ast. additiorar: am.-LA addition to tax, or 151419 'e ;fealty.
<br />together with ark vails that reay accrue in addition thereto)
<br />shall be a tier, in'1vor of the uniifd Stain upon all property
<br />and tights to iiMpefy, wMft!, W, or personal. belonging
<br />to filch pmti
<br />Sec. 6321: Feriod Of Lien.
<br />Unk+u &" of dale Is spwfiw;y fixed by law, no hen
<br />i..MPDW by fe0llon Wt shelf jr sest the time the assessment
<br />19 -tads and shall continue urm ,.Ilia liability for the Mount so
<br />amum for a judgment sge. -M ins taxpayer arising out Of
<br />Such Ihbit'f+l'e satlstied or be.7me;. unenforceable by reason
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Pumhows, Holden Of SMft In-
<br />tweste, Med)arile s LNrfon, And Ju"pment
<br />t.11fl CrtWNon. — The lion imposed by section 1)21 shall
<br />not be valid as against any purchaser, holder of a security
<br />interest, mechanic's hmor, or (udQmtnt hen creditor until notice
<br />thereof which meera the rpuuaments of subsection (f) has
<br />boon filed by the Secrotary.
<br />(o Pies For FW4I ke, Fonn.-
<br />It) place Rdr fil4% - The notice referred to in Stitt.
<br />auction (a) see:: 1111 f►fk•
<br />W Under Stan Sacs
<br />(i) Rho: Rcne"'T - ih t)» aas of rail property, In one
<br />OHicewzonifY- 534 ;a,,N "unty.orothargovemm"W
<br />subdivisiani a o74Fw'.y the laws of such Seat!• in
<br />which the ?r�pvr y pullow. to dhe Ion is situated; end
<br />. 00 Par$" Repent' - in the ate of personal
<br />Drop". whowr tanwe" en Intanglete. In one office
<br />within the State (or the county, or other governmental
<br />subdivision), as designated by the laws at such State.
<br />In Wfth the property iultiod to the hen 19 situated;
<br />a
<br />(s) With Clark Of NNICi Court -In the office of the clerk of
<br />the united SUM district court for the judicial district in which
<br />the property W b)ect to Gen Is situated, whenever the Slate has
<br />not by law designated one of f i cs which meats the requ tramsn is of
<br />Subperegraph (A). or
<br />(C) WIM Reterdw of 0111d11R The District Of Columbia • in
<br />the office of the MCOrdif of Mods of the District of Columbia, If
<br />the property subject to ttw Yet is situated In the OiBfin of
<br />colufts.
<br />-Entered lis Dcxument ka
<br />(2) Shus Of Property SicAAct To t:ee - for purports of
<br />p> T34Ta r,$(t)Ind(4).p ;02:Ptiedo M'Wtebaa-iRated
<br />iA) P411 Property - in N me z? raO).prOpirly, at its
<br />r] rWiW location; or
<br />f5, remone Prapg^Ir - Ye Ca cane pi, sonal property.
<br />whether tangible o•: i-tonp'Ns. at it..a resldenc► of the
<br />taxpayer atthe t:rrn M .large of lien is filed,
<br />For puppons of patag W'2 10),i m res!fercoof scirporetion
<br />or partnership shall be danced to of the Vince at which the
<br />principal executive office of the hismass is.9catad, am the
<br />MICI Re of a taxpayer whose residence 13 Waftout the United
<br />States shelf be deemed to be in the astriv of tatumbla.
<br />(3) Form - The faint aed camas - of the notice
<br />Warfel to el tubsK -_t i (a) shall he prescribed by the
<br />Socrelary. Such notice 0 ~2i1 be valid rotwithettanding any
<br />other pfov!s:0n of Itw regarding the fa"fi or COment of a
<br />Note. See Section 6M. (b) for protection for
<br />certain Interests even thodpt► notice of lien
<br />Imposed by Sec' iar X321 is filgd with respect
<br />to:
<br />1. Securiles
<br />2. Motorvehicles
<br />3. Personal propem purynirod at farai1
<br />4. Paraonal proper ou .erased in usual sale
<br />5. Personal proper°,rs.bpected to possessory lien
<br />6. Real property tax and $*at asessment hens
<br />T Residential property subject to a metharres
<br />ter Sot certain repairs and impra'Am4a13
<br />e. Q7:.:.<yshenr
<br />9. Ce�r.asurart:antricts
<br />i0. Famuctic foam
<br />(o) Refs Of NOW. — sot purposes of this
<br />saction-
<br />(1) Deemer@ IRA. — Unless notice of lien is rallied In
<br />the manner press and ir, parsgnph (?I during the required
<br />refdingpeeod,sue. ^torsoso`tlenresatseuatedasfiled onthe
<br />date ofrw"Idh itia fiat peel de:.an:rwith subudion (f))after
<br />ttg67,gi7t:or olsurh r0lm; oer'cd
<br />,zr KaN For R ft. — A italics of hen rehled
<br />during the required rattling pera00 anal) be etlettive only -
<br />(A) if -
<br />O such notice of 140 Isrefilad Iry of office In Which the
<br />prior notice of lien was filed, lib
<br />Of In the use of real property. the fact of ref ihng is
<br />entered and recorded in are Index to the extent required by
<br />subsection (0 cal, and
<br />(e) In any rose In which, 90 days or more pilot to the data
<br />at a rehling Of notice of lion under subparagraph (A), the
<br />� 0
<br />alt � i
<br />W
<br />t
<br />Secretary rsctived written (nlormation 011 ft anamerr
<br />prescribed in reputations issued by the Se.:ttary)
<br />eoncerr.:eq achange in the taxpawl res'detiea.,e'si1mla
<br />Of too (ion is Wofim In accord&= with auWlo "fir") eft
<br />the Stab 13 Vi Jch such residence is located_ .
<br />(3) RNIUIFed Refft .i ieftil ir- Aftecass
<br />of arty noticeof lion, the tom"rMirafTrNiingpalriai Maals-
<br />(A) the one -year period ending'3C as alts t!ievr�lgddn
<br />of a years after the dale of this as z^tte las, and
<br />(B) Iheon11- ytuperlodendcgwitrttheeux :�sl:,xetE)an
<br />after the Close of the precattr4 required nfillng peiooe for
<br />such notice of lien.
<br />Sec. 6325. Release Of Lien Ott
<br />Discharge Of Proppity-,
<br />(a) Releeee Of Lint. — SuNeat ra: such
<br />rocutaiians as the set:retary may prescribe. the serecanshelf
<br />Issue aco"If!catoof release atn lien Imposed withtetwdto
<br />any internal revenue tax not (nIT ran 30 days amt fhb day on
<br />which
<br />(1) Uabllity Satisfied or :IMent wbis • The seterdsry
<br />finds that the liability for the a111ouf ,��isessd,P3�'t9fPb "eidlall
<br />interest In respect Ihereof, has "Jean fully saY1fit,: -or has
<br />become legally unenforceable: cr
<br />(2) Bond Accepted - There ,3tumishedtotsbSwartaryano
<br />accepted by hint a bond that is canditlohed upon the psyrn"Iof
<br />the amount assessed, together with all intlrast In respect
<br />thereof, with]" t,* bite Prescribed by taw (06tifing any
<br />11)(111131011 of suit. TM), and that Is In accOnf nits with such
<br />repulr11merrfenlarirt To 9lrt,b. undfUons,'arf0la °i " a1tN1len0
<br />and aurdW IIweon, ss m" DeMw6-,ied 4, r„crr rpulatbra.
<br />Sec. 6103. CVfigWitialit and Dis-
<br />closure of Returns and Rte((;,, n in-
<br />formation.
<br />(k) DieCi0M of 04CW Re!4trM Md
<br />RPu po eti forM*;Qn FIT Tax AdfrtE�;3 e *m
<br />(2) OlsciasureafamouatOfWistmd 'npllM.- Ilanmlclof
<br />lien has been tiled puff uant t9 Section 6323(1), the amount of"
<br />outstanding oblwuofvwwodbysucotim mly bediscfoudto
<br />any person who turnithls resit "a:tyry written wtdence Mil he
<br />has a right In the pfoVtny su&;e:t to luck lien or intones to
<br />obtain a right In such property/
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<br />89-102225
<br />Grantor —
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<br />Ntt(r)snrat H
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<br />ITAI E CF NEBR AM 77 S`S
<br />C i"ll "IF RAI L
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<br />(2) Shus Of Property SicAAct To t:ee - for purports of
<br />p> T34Ta r,$(t)Ind(4).p ;02:Ptiedo M'Wtebaa-iRated
<br />iA) P411 Property - in N me z? raO).prOpirly, at its
<br />r] rWiW location; or
<br />f5, remone Prapg^Ir - Ye Ca cane pi, sonal property.
<br />whether tangible o•: i-tonp'Ns. at it..a resldenc► of the
<br />taxpayer atthe t:rrn M .large of lien is filed,
<br />For puppons of patag W'2 10),i m res!fercoof scirporetion
<br />or partnership shall be danced to of the Vince at which the
<br />principal executive office of the hismass is.9catad, am the
<br />MICI Re of a taxpayer whose residence 13 Waftout the United
<br />States shelf be deemed to be in the astriv of tatumbla.
<br />(3) Form - The faint aed camas - of the notice
<br />Warfel to el tubsK -_t i (a) shall he prescribed by the
<br />Socrelary. Such notice 0 ~2i1 be valid rotwithettanding any
<br />other pfov!s:0n of Itw regarding the fa"fi or COment of a
<br />Note. See Section 6M. (b) for protection for
<br />certain Interests even thodpt► notice of lien
<br />Imposed by Sec' iar X321 is filgd with respect
<br />to:
<br />1. Securiles
<br />2. Motorvehicles
<br />3. Personal propem purynirod at farai1
<br />4. Paraonal proper ou .erased in usual sale
<br />5. Personal proper°,rs.bpected to possessory lien
<br />6. Real property tax and $*at asessment hens
<br />T Residential property subject to a metharres
<br />ter Sot certain repairs and impra'Am4a13
<br />e. Q7:.:.<yshenr
<br />9. Ce�r.asurart:antricts
<br />i0. Famuctic foam
<br />(o) Refs Of NOW. — sot purposes of this
<br />saction-
<br />(1) Deemer@ IRA. — Unless notice of lien is rallied In
<br />the manner press and ir, parsgnph (?I during the required
<br />refdingpeeod,sue. ^torsoso`tlenresatseuatedasfiled onthe
<br />date ofrw"Idh itia fiat peel de:.an:rwith subudion (f))after
<br />ttg67,gi7t:or olsurh r0lm; oer'cd
<br />,zr KaN For R ft. — A italics of hen rehled
<br />during the required rattling pera00 anal) be etlettive only -
<br />(A) if -
<br />O such notice of 140 Isrefilad Iry of office In Which the
<br />prior notice of lien was filed, lib
<br />Of In the use of real property. the fact of ref ihng is
<br />entered and recorded in are Index to the extent required by
<br />subsection (0 cal, and
<br />(e) In any rose In which, 90 days or more pilot to the data
<br />at a rehling Of notice of lion under subparagraph (A), the
<br />� 0
<br />alt � i
<br />W
<br />t
<br />Secretary rsctived written (nlormation 011 ft anamerr
<br />prescribed in reputations issued by the Se.:ttary)
<br />eoncerr.:eq achange in the taxpawl res'detiea.,e'si1mla
<br />Of too (ion is Wofim In accord&= with auWlo "fir") eft
<br />the Stab 13 Vi Jch such residence is located_ .
<br />(3) RNIUIFed Refft .i ieftil ir- Aftecass
<br />of arty noticeof lion, the tom"rMirafTrNiingpalriai Maals-
<br />(A) the one -year period ending'3C as alts t!ievr�lgddn
<br />of a years after the dale of this as z^tte las, and
<br />(B) Iheon11- ytuperlodendcgwitrttheeux :�sl:,xetE)an
<br />after the Close of the precattr4 required nfillng peiooe for
<br />such notice of lien.
<br />Sec. 6325. Release Of Lien Ott
<br />Discharge Of Proppity-,
<br />(a) Releeee Of Lint. — SuNeat ra: such
<br />rocutaiians as the set:retary may prescribe. the serecanshelf
<br />Issue aco"If!catoof release atn lien Imposed withtetwdto
<br />any internal revenue tax not (nIT ran 30 days amt fhb day on
<br />which
<br />(1) Uabllity Satisfied or :IMent wbis • The seterdsry
<br />finds that the liability for the a111ouf ,��isessd,P3�'t9fPb "eidlall
<br />interest In respect Ihereof, has "Jean fully saY1fit,: -or has
<br />become legally unenforceable: cr
<br />(2) Bond Accepted - There ,3tumishedtotsbSwartaryano
<br />accepted by hint a bond that is canditlohed upon the psyrn"Iof
<br />the amount assessed, together with all intlrast In respect
<br />thereof, with]" t,* bite Prescribed by taw (06tifing any
<br />11)(111131011 of suit. TM), and that Is In accOnf nits with such
<br />repulr11merrfenlarirt To 9lrt,b. undfUons,'arf0la °i " a1tN1len0
<br />and aurdW IIweon, ss m" DeMw6-,ied 4, r„crr rpulatbra.
<br />Sec. 6103. CVfigWitialit and Dis-
<br />closure of Returns and Rte((;,, n in-
<br />formation.
<br />(k) DieCi0M of 04CW Re!4trM Md
<br />RPu po eti forM*;Qn FIT Tax AdfrtE�;3 e *m
<br />(2) OlsciasureafamouatOfWistmd 'npllM.- Ilanmlclof
<br />lien has been tiled puff uant t9 Section 6323(1), the amount of"
<br />outstanding oblwuofvwwodbysucotim mly bediscfoudto
<br />any person who turnithls resit "a:tyry written wtdence Mil he
<br />has a right In the pfoVtny su&;e:t to luck lien or intones to
<br />obtain a right In such property/
<br />1�
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