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f. L R i 1 x$ Exc"ta From i IMS Rlef!eIt" Code Sec. 6321. lien Fcr Taxes. If Vf. "HIT liable to PAY any tax C921W3 or refuses tie'— ` Pay Live tune attar demand. the amount (f'rdcrv(j any inter- est, acdit imsl amount, sddition to tax. o- amttcabis waft. [Oge4lia ?0th any eases that easy K me "T i(irt'ion thersto) owl, blea 1144 In favor of the United stain 1.0011 all property sit fit; its to property, whether rut or (IManal. belonging tot .Arson See.. 6322. Period Of Lien. Ur/as another date is specifically fired tr?, law, the hen I mMWby section 6321shaiiarisaati till1114t 9""SMS11 is made and shall continue until the liability for the amoum 10 ataesssd (or a judgment against the taxpayer arising out of VA liabiitm Is satisfied or WAM unit =$able by reason 0' ateae d1 tills. Sec. 6323. Validity and Priority Against Certain Persons. (a) Push $, NOW Of $acorns IRt- NdWks LNnase W itidPM t Ulm C 911111 M— The lien imposedb)section$421shc! I* be valN as aWrat any piachasu. i*,Ya1ar oa a WU -fr Intereet, nwchows I*W. or judgment her. ceditor until eirt,m thereof which "leafs the to"Ireftnts of subsection (f) f" Iss infited bytha stcratary. (,) Pjm For F ft No&*, Fonn.- (i) ►lieu For Fleng - The notice retuned to In Sub, eKtiot► (a) of MN a f i led - (A) Under SUM laws (h ft ail Property • In the ease of fill proper*j cnt office within the State (or the county, or other 00 m frontal subdivu'onj es deogaaled by the Ices of such State. in Iefllch eM Plop arty eutyect to tie 1:4n !l tMailod: and 01) Perwill hopoft • to the cities of parsanat ""fly, wrtathat tanglbe or Irma;*. to one office witnl.� the State (or the County. or other governmental tubdinsion), as dwinated by the laws of such State. in which the pritptrty 61,W to the lien is atul4d. K tie) WPM Care rH Gattkt C�ixt • to the omit of the Clark of the Unittd Staria i isuin teen fort" judicial district in which the property tubilcl to I:M fs s tulted W "vv the State Na not by randn,g.•17teddid 01111:4 *T"4h malts the reRwrMents of V406fagrai n (Al, or (c) WAh Racordsr C1 We Cl Tna puttlet of V;%t. e,a • N the officsof the AKard4rof Owl oftitCltttlefof it the proparri subjKt to the stn to a;tua:td In the o nc:r of fai-.•r ima t [tttt W as Document No 89-10-Z226 . O Grantgrw ..` Grantee . w dune ce, ATE () F MEE-'RA.SKA).:�S Ate 9 33 rsw CP I (A"r;- nr" (1F FPS (2) Situs Of property Sub;ed To Uen • For ?.: !e , jaragraphs( t) and (4) ,pmpertfshallbedsemaltob6Stt/t1 -- (A) Rai Property - In five we of real property..sf its 011y31CAI 10tatlon: or (e) Personal Property • in eis Bade of personal property. whether lam) "y Or inlangiblo. M the residents of the tsapayyc d irstme the notice of lien u tied. Forpurysw t-waofigh M(5).theresidentsatacorporation or partmitt,, shall bs deemed to fu the peace at With the principal executive office Of the business Is located. and Me residents Of a taxpayer whose rKidence is without the United States shall be deemed to be in the District 01 Columbia. (3) Form - The form and cement of fed notce referred to in Subsection (a) shall be prescribed by the Secretary Such notice shall be valid notifith liming any Omer provision of law rspardmg the form or Content of a notice at lien. Mole: See section 6323% -.) for protection for certain ImB sts even thodyh notice t` lien imposed section 6321 is filed Wives erect to: 1. Securities 2 Motor vehicles a Personal property purchased if retail 4 PerSenal property pirchaM in casual M-t S Forma, property sugsctedtopotlmu:..lei. e. teal property tax and smct, aseessmont 1,911.5 T. Residential prop" sAoia- intv1lchanic's lien for certain repairs silt • invi-svtments e Attorney's IIwM 0 WUMI a I'MC /cenifitts to Passbook loans (0) Ming Of NolkL — For purposes Of the section - nl GeR) erNRWe .— unl9s5notic99tuan:or9'iltdin 1M manner prescribed Is puagrapll (2) during me 'purred refiling M100. sutlf roles of hart $halite Irsaw Stilled cn the dale Morbith it is fled (rn evordsmwlth subaeccon(Q) Ater tM expiration of such reeding WW. R) Place For FANII;. ` A notice of litn Wiled dur✓g the rKjiftdf1fi ipWIMshallbeeffKbveOnly- 1A) d - p► i�tl' inCiiteGll: i,' llitafrtAdfntiNOtfiCarnNTittftl :0 prior notice of lien was filed. and (,) in the case of rul property. the fact of retil,no Is entered and rKord94 N an 1:1de1 to tw extent rqqrrod by absect;on (n (4). W (5) in any CAN III wtiKh .00daasormofipricslothedas of a ref,iing of rouce of Ilan undef Subparaj!t)1 tAl. the r } (0 Secretary recaivb'wrltten Information On the MIMW . oWwribaE In regulations issued by the Ssoratary) ` coo: a;tip s ehanpa In thetaspayer's rtsldsnce, If a loop dxihuMis also filed i sccordaneewithsubslceonMIn 4ftSta1e m Whitt loth rtsldenu Is totaled. (3) Rljlgked.UffJnO P611110L — In the Casa of any notice of lion. tttaform'required ruling period" means - (A) the orwyarperiod ending 30 days after the expiration of A years after this data of the assessment of the tax, and ,(ill the one• yearperiodandingwlththeexplratianoleyears after the close of the preceding required fifiling period for such notice of L'M, Sec. 6325. Release Of Uen Or Dischargk.gf Property. (2i Reese Of LIML Ziacetet to each regulatons "me Sw7etary may pacrlOt. lMSecntary a1a8 IssueacertifcatediVili aofanyIienImppal0rlthreepett;te, any Intursa) marfaf'Z0'mi later than 30 days after eM delrr' of which - (1) UaOility SarWisd of Unenforceable - The Secretary finds that the HIM Illy for the amount aseeeed . together w with AN interest in respect twoof, has been fully satisfied or ho pecans Ieg&Ry untalorcube: of (P) boodAccapted • TMnle furnished tome StcrltarY Asa . accepted by his as rwcdthat is Conditioned upi The pey"e':d• the amount aaarsae. !ognhar with all lnterest In feslrc' thereel, within T*'Ivu prtscribed by law Pricluditq any FAtrr!sion of sacs t rei. and that is ar a terdarict with such uqur►snenhresrt4� :.IYTlardmutt. find form of the bend anti fNe114141 MW,;U'AY bit spec)):et'yy such rsgulatibne. Sec. 6103. Confidentiality and Gis,- closure of Returns and Return tn• formation. (w) MOM* of certain RdW M Wd Re6 m 1610 a WM For To AdmMtNlral N (21 oistiosurectamo wtolculitandinglitn •flarl"Of l ien has beenhledpurrvantto section am. the amount of the outxfandinOCpigisti wkredlyesuchI:en may be disclosed ro any person er!io furnishes swisfactory written evidence that he haft a fig!it in lfte property stbfect to such ben or 11114046 110 OVA n rivet in such prop". J it•. ta;1r E�# 3