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6 4 'a Excwo From InWW Revem t,",ode Sec. 6321. Lien For Taxes. It arty parson liable to pay any tax neglects or refuses to Pay IN SAM after demand. the amount (including any Inter. ea n addltiorw are . KWIon to tax. or assessable penalty. t with fry no Mat a" scan ('I addition triangle) almJ. In a Isar( In favor 01 the United Stafz upon all property and rip " to Oro". Wrimbet •eat or Omnat. Wra" to sfrnrpMtto',1. Sec. 6322. Period Of Lien. UtAss argther date to specifically fixed by law, the lien iMPM6 by eagion eJ21 shell wise at the tlma tto asussrnant is Made and ahatl Continue umil the liability lot the amount so agOMd (0► a judgnf al apalntt the taxpayer artaing out of such liability) II sallstled or becomes unerdarceable by raam of iwo of firm. Sec. 6323. Validity and Priority Against Certain Persons. (u P INVOwi, Holden Of SKUFRy In• i mft Mir! - We Uwavl. And Judgment LIM CMdflom — TM Ilen imposed by union 1321 stall W. be Mid as against any purchaser. holder of a security, tt:iaretl, mgthaniC'S Illfnol. or J7dgrtlent flan traditot until ndti� Mwoof which insets the requlrements of subsection (0 has Lean tfw by the settatary. (o Mm For RNA Notre; Fwm,- (1) Place For Ftitng - The notice re'erred to in sub sKIM (gahMibasfiled- . (A) Met state tAws UI Rut Property • M the use o1 reai property. in one ofliuwith:n the state for thecomfir. of Oihtf govtrmmief" sublirislon), au dlalgnsled by the laws of such Stale- lit WW the property subpct to the Ilen is s+Wated ;red (h) Parsenai Property . In :1e nape of pe-sorrai 0"Mty. whe" fat%U or (eUUtb M. in ono office wlthrn the Stale (or the county. cr r, .m governmental flMlyislen), a dw"ied by the I&" of atxh Stale. in aheh dM or%" atAjati to the Ii/lh re /:gated (W M with Clock 01 Oistrfef Coat • In the ofha of the darn of tiiettnitwstetettdtetnct court for the lu tilld1z"".. mor-th tho p li ertl'subjeelto lien is aitumid. whenever the state hag root by laW (WInHW or4 ottf a Wh: th m seta the raqu; t aT a nti of nAlategralpA(A), a (C) tMi1h iNcatdar OI Oseds Of TM rJisttin Of Co'ur..:.a • n trig elfi0eol'dAfletotdes of OMdsolthe Oistr!n of Co!: -::s. A the pro" et6)kl to the we is situated in the QiWAN of Co1JMU i hefted as 0 cumenr No. 10222'S - Q Graitfee.,,!!° delete a•► NUM fig(_ A-' R n A 1l:0 UEBRIiSKA) rt-'}iT'1 0 1.1101L } JS tt 8 HAY !Z Alf 9 34 Rrr,- nr DFF(`19 I M Shos 01 Property Subject To Uen • For prrpoae of parapnpbs (f) and (a). property shell be dMnrd to be attuated (A) fpU Property - in the cue of real property, at Its ovs►al locatlon: or (e) Personal Property • In the cats of personal property. wlKther tangible or Intarglble, at the residence of the igitptyst11 iMUse the now of lien Is lilW: ForWrplattdpsrW *h(2)(g).iNrelldmaiiaca paratlon of Wrtrr:Itlq shall be deemed to be IM piaatrl.Mhich the pnnctylt exatut[ve office of the tustrwss a Iftw o: ane it* re1154P.0 of a taxpayer whose residence Is without the United Stotts shall be deemed to be In the District of Columbia. (a) Form - The form and content of the none ratified to In subsection (a) shell be praatrIbed by the Secretary Such notice shall be valid notwithstanding any Other provision Of taw regarding the form or content of a n01aie of I:er_ Notts., See section 6323(b) for protection for certain Interests even thoigh notice of lien Imposed by section 6321 Is tied with respect to: 1. Sswtitlae 2 Motor vehicles a Pereenal pro" purchau0 at retail 1 Personal property purchased In cuual sale S. farsenal property sub mid to possessory lien e. Pedp:operry tax and special assessment tans 1. Wid "lial property tub*1toamechantis 141 for Cedsinrep ila and Improvements 1. Attorneyfi;ens p. Grainlnfulanoecontracts 10. Psotlootf loans (g) RefilinR Of NotleA. — rot juipows of this SWIM (1) Gtn*W RnN" — Mess nofiee of lien Is nifiled In the rnanner prestribed Ill paragraph (2) during RA required illlrf " wo. such netkeo !ean shall be treated astilg0on" datemvill %hie (sfiled(Maccordance with subsection (IIIahei theesyFtUon el such rattling period. in [too For Filing. — A notice of lien relived ddrirq the faqutred colt), F* Wind shell be effactivo only. !Jt) II- () such nouctielUnI s11ti1edlntheoff(tslnwhich" Prior rotte of lien was filed. and (h) Pt the tae of flat properly. the fan of fettling re t'rf1rN 49 racorm in an 11011 to the extent required by sUDWOn 10 (ry, to (0) 11 any case inwhich .$0 days or more prior to the data to a ut!!tro of nri:^e et Can tiler tubps<agraph Ul. ter L_ �l 0 C I II Secretary rMived writ" Information (In the mexisPt " prwribm in rKUtatfarie leered by the 5acrear7i` : :... conasming a Change in the taxpayers ruder". if a twice at such lien is also filed in accordance am subaeaien (1) fr the state in which such Midianite is Noted. (3) Re"kad Rd*4 Pado — in to Casa of any notice e<4m.drterre "required nTiimp grlod" rmr.. (A) the ooe-9as'O4rlod endirto 30 days after the txpautmr of a years st:sf ins date of the asaassmem of the tors. erne_ , . (Q) thsoneryearperlod ending withtheexp iratlonofsyle" litter the doss of the preceding required ratiling period 1r, . such notice of Ilan. Sec. 6325. Release Of Lien Or' Discharge Of Proper ty. regulation a Secretary May prescribe. IN Select" ahW Issu4a urlHlcate ofnteaae many NMf imposedwithrnpsctto any Internal revenue fax not Inter than 30 days after the Cal-•m which - (i) Usbii�.I: 3zfeafiad or Unerdorcaable - The Slanln.7 finds that the: 914 ttyforthaammilaaaaasad .togetherwithil l Inlerest In roped fhersof, has been fully utisflad or his Wome (patty unenlorcabW.or (2) UondAccopled- Thers III Wished to the Seerstaryand accepted by him a bond that bconditMeel upon this payment of the amount Ilseanad, together with all Intewl M r919A thereof, within the time procribed by law (Including any extension of such time), and that Is In sleeerdana wi111 such rapuirsments relating toforms, conditions. and form of the bond and surae s thereon. as may to WKIliied by such regulatlorr. Sec. 6103. Confidentiality and Dis- closure of ReilIMS and Return In- formation. (b) Obetotwn of Cattekin Rdwm WA RMarn iMort llUM For In Adminbtntfon PQWM- (f) Qlselesunolemounlofoutstandtfgllen .•Itanoticeof fill has bean fiche pursuant to aaetiort 1323(1). the amount of the dwstending obligation gatufadbyouch 1len may bediscloomto any person who furnishes sa011attory wfitton avidente 11141 he has a rioht In the property sAwt to such (ten or Intents to .obtain a fight in inch property. J 'r .5 t, 3H r- tJJ 7 r ' to IL hefted as 0 cumenr No. 10222'S - Q Graitfee.,,!!° delete a•► NUM fig(_ A-' R n A 1l:0 UEBRIiSKA) rt-'}iT'1 0 1.1101L } JS tt 8 HAY !Z Alf 9 34 Rrr,- nr DFF(`19 I M Shos 01 Property Subject To Uen • For prrpoae of parapnpbs (f) and (a). property shell be dMnrd to be attuated (A) fpU Property - in the cue of real property, at Its ovs►al locatlon: or (e) Personal Property • In the cats of personal property. wlKther tangible or Intarglble, at the residence of the igitptyst11 iMUse the now of lien Is lilW: ForWrplattdpsrW *h(2)(g).iNrelldmaiiaca paratlon of Wrtrr:Itlq shall be deemed to be IM piaatrl.Mhich the pnnctylt exatut[ve office of the tustrwss a Iftw o: ane it* re1154P.0 of a taxpayer whose residence Is without the United Stotts shall be deemed to be In the District of Columbia. (a) Form - The form and content of the none ratified to In subsection (a) shell be praatrIbed by the Secretary Such notice shall be valid notwithstanding any Other provision Of taw regarding the form or content of a n01aie of I:er_ Notts., See section 6323(b) for protection for certain Interests even thoigh notice of lien Imposed by section 6321 Is tied with respect to: 1. Sswtitlae 2 Motor vehicles a Pereenal pro" purchau0 at retail 1 Personal property purchased In cuual sale S. farsenal property sub mid to possessory lien e. Pedp:operry tax and special assessment tans 1. Wid "lial property tub*1toamechantis 141 for Cedsinrep ila and Improvements 1. Attorneyfi;ens p. Grainlnfulanoecontracts 10. Psotlootf loans (g) RefilinR Of NotleA. — rot juipows of this SWIM (1) Gtn*W RnN" — Mess nofiee of lien Is nifiled In the rnanner prestribed Ill paragraph (2) during RA required illlrf " wo. such netkeo !ean shall be treated astilg0on" datemvill %hie (sfiled(Maccordance with subsection (IIIahei theesyFtUon el such rattling period. in [too For Filing. — A notice of lien relived ddrirq the faqutred colt), F* Wind shell be effactivo only. !Jt) II- () such nouctielUnI s11ti1edlntheoff(tslnwhich" Prior rotte of lien was filed. and (h) Pt the tae of flat properly. the fan of fettling re t'rf1rN 49 racorm in an 11011 to the extent required by sUDWOn 10 (ry, to (0) 11 any case inwhich .$0 days or more prior to the data to a ut!!tro of nri:^e et Can tiler tubps<agraph Ul. ter L_ �l 0 C I II Secretary rMived writ" Information (In the mexisPt " prwribm in rKUtatfarie leered by the 5acrear7i` : :... conasming a Change in the taxpayers ruder". if a twice at such lien is also filed in accordance am subaeaien (1) fr the state in which such Midianite is Noted. (3) Re"kad Rd*4 Pado — in to Casa of any notice e<4m.drterre "required nTiimp grlod" rmr.. (A) the ooe-9as'O4rlod endirto 30 days after the txpautmr of a years st:sf ins date of the asaassmem of the tors. erne_ , . (Q) thsoneryearperlod ending withtheexp iratlonofsyle" litter the doss of the preceding required ratiling period 1r, . such notice of Ilan. Sec. 6325. Release Of Lien Or' Discharge Of Proper ty. regulation a Secretary May prescribe. IN Select" ahW Issu4a urlHlcate ofnteaae many NMf imposedwithrnpsctto any Internal revenue fax not Inter than 30 days after the Cal-•m which - (i) Usbii�.I: 3zfeafiad or Unerdorcaable - The Slanln.7 finds that the: 914 ttyforthaammilaaaaasad .togetherwithil l Inlerest In roped fhersof, has been fully utisflad or his Wome (patty unenlorcabW.or (2) UondAccopled- Thers III Wished to the Seerstaryand accepted by him a bond that bconditMeel upon this payment of the amount Ilseanad, together with all Intewl M r919A thereof, within the time procribed by law (Including any extension of such time), and that Is In sleeerdana wi111 such rapuirsments relating toforms, conditions. and form of the bond and surae s thereon. as may to WKIliied by such regulatlorr. Sec. 6103. Confidentiality and Dis- closure of ReilIMS and Return In- formation. (b) Obetotwn of Cattekin Rdwm WA RMarn iMort llUM For In Adminbtntfon PQWM- (f) Qlselesunolemounlofoutstandtfgllen .•Itanoticeof fill has bean fiche pursuant to aaetiort 1323(1). the amount of the dwstending obligation gatufadbyouch 1len may bediscloomto any person who furnishes sa011attory wfitton avidente 11141 he has a rioht In the property sAwt to such (ten or Intents to .obtain a fight in inch property. J 'r .5 t, 3H r- tJJ 7