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<br />[a
<br />V
<br />.al•.L
<br />am" From inknutillettntw cods•
<br />Sec. 6321. Lien For Taxes.
<br />If ary parson file to pay any tax neglects or rKLmoc to
<br />M the isms after demob, ten amount (including any Mter-
<br />elt. Mob" An aunt. ad0f0on to tax. or asaesssbte penally.
<br />MpW*, with will gW.fiall fool awrfe in addition theral0)
<br />stab be a lien in teb*4 1111 United States upon all property
<br />and rillw to pr*njp A" real or personal, belonging
<br />lo wch person.
<br />Sec. 6372. Period Of Lien.
<br />Unless &Ww 00 M SWIcally fixed by law. Uwe Mn
<br />Imp" by a1et1M IX1 shall also N dle time eats alafasrMnt
<br />r Is mad11 and Owl "roA until the liability for the WNW so
<br />Macaw (W a ludgntanl AgaMt the taxpayer arising sut of
<br />ode Ilawly) Is satisfied or beoof unenforuable by reason
<br />of lapse ei time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Pumhwes, Hoiden Of SION11ty in•
<br />MrwwMw.,..lrM�e.h.rnk't UMM end �udpnMftt
<br />Lim Crawsehm —The lien inlpasm by sac ionni shall
<br />IN be vain as tion l any parohseer. holder of a security
<br />hft selehenwslionor, ofludgrrleal ion ereditoruntilnotice
<br />thewel tehicle mina ten rowiramMts of subsoctl7n (1) has
<br />beenfded bltexr Secretary.
<br />m Plea For FW4 No6w,, Fo m.-
<br />(i) Fiios For FIIMg - The eolke rHerrss to in sub.
<br />estwaff W MM11 Mfilsd-
<br />(u Ufder state the
<br />(I) Rani Pt"" • in the case of rsat property, n one
<br />ofhaswhhlnt *Shen(ortenrusty.aothew(pWmr4f t
<br />slub/ivisllM),
<br />it u avAled 1/ Ihs !aws of such Stitt, In
<br />which BM one" iubjeet to RA liitr is situated: orb
<br />(Ii) hraauf Ptoporty - 1f lee ass 01 personal
<br />pfepsrty, wheeler tallpw or iNtalat. in once am
<br />within the State (or the county. of oenr governmMtai
<br />subdivtslon). is designatod by ten puts of such Stag.
<br />In which the property $object to the lion Is situated;
<br />(e) With t;ri<ot Dtstrld Court • In flee aHia e+the etetn of
<br />IM united Statadisirld cowl for thiudielal district lnwhkh
<br />t9cptopartysubject tOIPM bllfWted: wtNnevet ion State his
<br />' nelitylawallHgnallderraoffkewhkhrtll*tattNfequlrerteangOt
<br />eiM�M (A),.of
<br />(C) With Rsw.Ser of OMds of The District Of Catufta -(n
<br />the cttia of the ftswrder of beads of the Oistriva of cofun:ya. It
<br />ten p "WIY fueled to 1M Pena Is WUNO in the 0111191 at
<br />0
<br />1
<br />a
<br />fD
<br />•w
<br />m
<br />r
<br />3
<br />Entered as Qoarmem Na
<br />89-102281
<br />GMnbr_... *
<br />Grantee,_
<br />STATE OF NEBRASKA) SS
<br />GIOUNTY OF HALL )
<br />s
<br />'o9 Iry, 5 P 9'43
<br />(2) Situ$ Of Property Subject To ten - For purposes of
<br />paagraph JI) and( V. property shin be claimed tobe situated -
<br />(A) (teal Property - In the case of real property, at its
<br />physical location: or
<br />(9) Personal Property - in ten rase of personal prpety.
<br />whether tangible or intangible, at the residence of Uu
<br />%volerat one tiro the ratios of lien Is filed.
<br />Forpurposo of paragr*M (B), the ruldMtaof acorporation
<br />or part -."10 shall be demise to be the Otaa at who the
<br />Principe] executive office of the business Is located. end ten"
<br />r"IMM of a taxpayer whose raWOM is without the UrINd
<br />states fty4no dwmed to M it ten DYbfct d cotmot
<br />0) rcrnr: • The torte and cerelent of the tuft
<br />rwWred = in subllctlM (a) sltall be prasrllMd by Me
<br />Secretary. Such neUce shag be valid rotwitfMtanofry any
<br />other provision of law regarding the form or content of a
<br />notice of lien.
<br />Nola: Sae section 6323(b) for protection fat
<br />certain interests even thojph notire 41 tiara
<br />imposed by section 6321 is filed with fnspact
<br />to:
<br />I. Secunt.es
<br />2 Motorvah:chs
<br />a Pbrsaui proem pird" d at: ftur
<br />e. Personal property mrdiesed cn rasivl sue
<br />S Pew"I property wbje w to prusesaay 1+10.
<br />0. deaf property tax and *Kiel assatmerri ]ens
<br />T. tNsidenV41propntry subject :oamechanWo
<br />lion hr certa►s reort ord improvements
<br />A Attamlys rills
<br />0. 6wtaMlnauranaovrltncu
<br />1(s PaslOesk leala
<br />(g) RadllU)D Cf NdflCS. — For purposes of toss
<br />aecuon
<br />(t) Gin/ FJ�IYi( 11�,— ustl*snoticaoti;Misreetaoin
<br />the manner practlMd 10 paragraph (2) during this required
<br />refiring ooridd, such M&I0! Iii shall be treatee as filed on the
<br />dolt s 0. 1chItIsfiled OnoccordancewthwNm0sn(Q)after
<br />the expiration of such reft period.
<br />(2) RM For F*16 — A notxst, d lien refM
<br />during the repaired rsfilklpper pe)Aall be f.,%M'n iniy -
<br />W 11-
<br />O) au1t11nolice$ 111itisrtAdNf °n!Gectfn�inwhlctsths
<br />prlornOUNOtIlerlwesliiaf azd
<br />(IQ in ft al* of teal property, it# f ;;t of refiEng is
<br />lnfereo am recorded ere an Index b ere extent required by
<br />subsection m (4). acs
<br />(9) Inanytaseinw tirri.90daysor mars orrartothedate
<br />of a refiling of notice ol Van under subovagrsph (A). tb
<br />Eu
<br />Secretary rwWvsd written kdznmatlon (In the tlG AW
<br />prssoribed in regulations [PAN by the simi g)
<br />oncemingao'ranpeInlMtazQZ/1f' rlsidsap,if anouw
<br />:dteuchilenIs also filsdbaee�:fa githsubseettan(17in
<br />IN State in which such roftetelltim all
<br />(31 Rs itts(l:.Rsf1As�.iAlftfidlY — in.docm
<br />At any notktoPrkr.taal a... iitdAtogperiod"means-
<br />... ' A) the0ire• j�flt�P' diur6rra:rq.bQafe�IMrIMNlkation
<br />�1 a years altartVd#& V ifteaecaWAI of the tax. and
<br />(B) theoffrysaryerlodsrgi�cr ,elVlltrl�rupinttonofayura
<br />air UN close of ten prsoedinlr%er(ctfvsd nfiling peflad for
<br />fllcl nosm of 11M.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Rsfws Of Lien. — Sled to arm
<br />.ayulalions as ft SwaWy may proscribe, the Secretary ahM
<br />Issue Is eMingte of fetal* of any IN" imposed an rasped to
<br />Iffy Ittemif revenue tax not Ia1N Unan 30 days after the day on
<br />which-
<br />if) Wilily SatNneel or IAtenforceable - TM sscrMary
<br />find! that ten stability for the angtelt auseasd. together with M
<br />Interest to rasped thenoi, hasp telM fully satisfied or has
<br />beeonM tegaib ufesrderaabte; or .
<br />(2) ftnoftr m- Thetsle RtiMON let" SecrHaryand
<br />accepted by N*s;fdnd"oil e "Waned uponfenpayment of
<br />the amount asjata*d top"wr a" all I. loot in Now
<br />thersel, within the time preuribsd by law (including any
<br />r–IMON of such tines). and that is to eccordwo with Such
<br />livuhem a rourgto On. carbiulur. so foes 01 ft rid
<br />06K tfeerson a. relay et tpacHiaf fy atrch teBiAaB11M.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In•
<br />formations
<br />M ObdM n d tern RdutrM and
<br />RdUrn IfthM Ilon For fa AdtMni hft
<br />(2) DlscbsureataneilaetiNOhuMtandirtplion. •Uaniftef
<br />uenhastNrefile0punuarMtoseexi ;',r�tJm.Uee amountelthe
<br />Ovtetand Ig obYgauos aecwed Dy hurGt iY an unay fle dMclelld b
<br />ley pMiolt wen tir►n4has eNbtaiibt3c virritNn wteena ilnet M
<br />has a rrghl in i1N property aMalil Yo such Inn or [fM* to
<br />obtain a film imrch property.
<br />7
<br />i
<br />r...t
<br />I it
<br />i
<br />I�
<br />I
<br />9
<br />. •i
<br />am" From inknutillettntw cods•
<br />Sec. 6321. Lien For Taxes.
<br />If ary parson file to pay any tax neglects or rKLmoc to
<br />M the isms after demob, ten amount (including any Mter-
<br />elt. Mob" An aunt. ad0f0on to tax. or asaesssbte penally.
<br />MpW*, with will gW.fiall fool awrfe in addition theral0)
<br />stab be a lien in teb*4 1111 United States upon all property
<br />and rillw to pr*njp A" real or personal, belonging
<br />lo wch person.
<br />Sec. 6372. Period Of Lien.
<br />Unless &Ww 00 M SWIcally fixed by law. Uwe Mn
<br />Imp" by a1et1M IX1 shall also N dle time eats alafasrMnt
<br />r Is mad11 and Owl "roA until the liability for the WNW so
<br />Macaw (W a ludgntanl AgaMt the taxpayer arising sut of
<br />ode Ilawly) Is satisfied or beoof unenforuable by reason
<br />of lapse ei time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Pumhwes, Hoiden Of SION11ty in•
<br />MrwwMw.,..lrM�e.h.rnk't UMM end �udpnMftt
<br />Lim Crawsehm —The lien inlpasm by sac ionni shall
<br />IN be vain as tion l any parohseer. holder of a security
<br />hft selehenwslionor, ofludgrrleal ion ereditoruntilnotice
<br />thewel tehicle mina ten rowiramMts of subsoctl7n (1) has
<br />beenfded bltexr Secretary.
<br />m Plea For FW4 No6w,, Fo m.-
<br />(i) Fiios For FIIMg - The eolke rHerrss to in sub.
<br />estwaff W MM11 Mfilsd-
<br />(u Ufder state the
<br />(I) Rani Pt"" • in the case of rsat property, n one
<br />ofhaswhhlnt *Shen(ortenrusty.aothew(pWmr4f t
<br />slub/ivisllM),
<br />it u avAled 1/ Ihs !aws of such Stitt, In
<br />which BM one" iubjeet to RA liitr is situated: orb
<br />(Ii) hraauf Ptoporty - 1f lee ass 01 personal
<br />pfepsrty, wheeler tallpw or iNtalat. in once am
<br />within the State (or the county. of oenr governmMtai
<br />subdivtslon). is designatod by ten puts of such Stag.
<br />In which the property $object to the lion Is situated;
<br />(e) With t;ri<ot Dtstrld Court • In flee aHia e+the etetn of
<br />IM united Statadisirld cowl for thiudielal district lnwhkh
<br />t9cptopartysubject tOIPM bllfWted: wtNnevet ion State his
<br />' nelitylawallHgnallderraoffkewhkhrtll*tattNfequlrerteangOt
<br />eiM�M (A),.of
<br />(C) With Rsw.Ser of OMds of The District Of Catufta -(n
<br />the cttia of the ftswrder of beads of the Oistriva of cofun:ya. It
<br />ten p "WIY fueled to 1M Pena Is WUNO in the 0111191 at
<br />0
<br />1
<br />a
<br />fD
<br />•w
<br />m
<br />r
<br />3
<br />Entered as Qoarmem Na
<br />89-102281
<br />GMnbr_... *
<br />Grantee,_
<br />STATE OF NEBRASKA) SS
<br />GIOUNTY OF HALL )
<br />s
<br />'o9 Iry, 5 P 9'43
<br />(2) Situ$ Of Property Subject To ten - For purposes of
<br />paagraph JI) and( V. property shin be claimed tobe situated -
<br />(A) (teal Property - In the case of real property, at its
<br />physical location: or
<br />(9) Personal Property - in ten rase of personal prpety.
<br />whether tangible or intangible, at the residence of Uu
<br />%volerat one tiro the ratios of lien Is filed.
<br />Forpurposo of paragr*M (B), the ruldMtaof acorporation
<br />or part -."10 shall be demise to be the Otaa at who the
<br />Principe] executive office of the business Is located. end ten"
<br />r"IMM of a taxpayer whose raWOM is without the UrINd
<br />states fty4no dwmed to M it ten DYbfct d cotmot
<br />0) rcrnr: • The torte and cerelent of the tuft
<br />rwWred = in subllctlM (a) sltall be prasrllMd by Me
<br />Secretary. Such neUce shag be valid rotwitfMtanofry any
<br />other provision of law regarding the form or content of a
<br />notice of lien.
<br />Nola: Sae section 6323(b) for protection fat
<br />certain interests even thojph notire 41 tiara
<br />imposed by section 6321 is filed with fnspact
<br />to:
<br />I. Secunt.es
<br />2 Motorvah:chs
<br />a Pbrsaui proem pird" d at: ftur
<br />e. Personal property mrdiesed cn rasivl sue
<br />S Pew"I property wbje w to prusesaay 1+10.
<br />0. deaf property tax and *Kiel assatmerri ]ens
<br />T. tNsidenV41propntry subject :oamechanWo
<br />lion hr certa►s reort ord improvements
<br />A Attamlys rills
<br />0. 6wtaMlnauranaovrltncu
<br />1(s PaslOesk leala
<br />(g) RadllU)D Cf NdflCS. — For purposes of toss
<br />aecuon
<br />(t) Gin/ FJ�IYi( 11�,— ustl*snoticaoti;Misreetaoin
<br />the manner practlMd 10 paragraph (2) during this required
<br />refiring ooridd, such M&I0! Iii shall be treatee as filed on the
<br />dolt s 0. 1chItIsfiled OnoccordancewthwNm0sn(Q)after
<br />the expiration of such reft period.
<br />(2) RM For F*16 — A notxst, d lien refM
<br />during the repaired rsfilklpper pe)Aall be f.,%M'n iniy -
<br />W 11-
<br />O) au1t11nolice$ 111itisrtAdNf °n!Gectfn�inwhlctsths
<br />prlornOUNOtIlerlwesliiaf azd
<br />(IQ in ft al* of teal property, it# f ;;t of refiEng is
<br />lnfereo am recorded ere an Index b ere extent required by
<br />subsection m (4). acs
<br />(9) Inanytaseinw tirri.90daysor mars orrartothedate
<br />of a refiling of notice ol Van under subovagrsph (A). tb
<br />Eu
<br />Secretary rwWvsd written kdznmatlon (In the tlG AW
<br />prssoribed in regulations [PAN by the simi g)
<br />oncemingao'ranpeInlMtazQZ/1f' rlsidsap,if anouw
<br />:dteuchilenIs also filsdbaee�:fa githsubseettan(17in
<br />IN State in which such roftetelltim all
<br />(31 Rs itts(l:.Rsf1As�.iAlftfidlY — in.docm
<br />At any notktoPrkr.taal a... iitdAtogperiod"means-
<br />... ' A) the0ire• j�flt�P' diur6rra:rq.bQafe�IMrIMNlkation
<br />�1 a years altartVd#& V ifteaecaWAI of the tax. and
<br />(B) theoffrysaryerlodsrgi�cr ,elVlltrl�rupinttonofayura
<br />air UN close of ten prsoedinlr%er(ctfvsd nfiling peflad for
<br />fllcl nosm of 11M.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Rsfws Of Lien. — Sled to arm
<br />.ayulalions as ft SwaWy may proscribe, the Secretary ahM
<br />Issue Is eMingte of fetal* of any IN" imposed an rasped to
<br />Iffy Ittemif revenue tax not Ia1N Unan 30 days after the day on
<br />which-
<br />if) Wilily SatNneel or IAtenforceable - TM sscrMary
<br />find! that ten stability for the angtelt auseasd. together with M
<br />Interest to rasped thenoi, hasp telM fully satisfied or has
<br />beeonM tegaib ufesrderaabte; or .
<br />(2) ftnoftr m- Thetsle RtiMON let" SecrHaryand
<br />accepted by N*s;fdnd"oil e "Waned uponfenpayment of
<br />the amount asjata*d top"wr a" all I. loot in Now
<br />thersel, within the time preuribsd by law (including any
<br />r–IMON of such tines). and that is to eccordwo with Such
<br />livuhem a rourgto On. carbiulur. so foes 01 ft rid
<br />06K tfeerson a. relay et tpacHiaf fy atrch teBiAaB11M.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In•
<br />formations
<br />M ObdM n d tern RdutrM and
<br />RdUrn IfthM Ilon For fa AdtMni hft
<br />(2) DlscbsureataneilaetiNOhuMtandirtplion. •Uaniftef
<br />uenhastNrefile0punuarMtoseexi ;',r�tJm.Uee amountelthe
<br />Ovtetand Ig obYgauos aecwed Dy hurGt iY an unay fle dMclelld b
<br />ley pMiolt wen tir►n4has eNbtaiibt3c virritNn wteena ilnet M
<br />has a rrghl in i1N property aMalil Yo such Inn or [fM* to
<br />obtain a film imrch property.
<br />7
<br />i
<br />r...t
<br />I it
<br />
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