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<br />Excefpb From fntmnd Revenue Code
<br />3er. E3E ►. _ 4 (--or Taxes.
<br />It arty, r fJ=.'Jzbo •t : :,y any tax neo!ectr or refuses to
<br />pay the sate at.'u 6..TwIHts amount (including any infer -
<br />est, addirongl antcULt, W:N!ctr A tax, or assessable penalty,
<br />together wit!r any tats " iV, Accrue In 111alon thereto)
<br />shall be a ilen M ft"M a ;ft J1ild Sates =:rT &I property
<br />and rg.Ms top 'il,.tet!6t"er real or persa-z.. = e!enoing
<br />to such Patten.
<br />r
<br />Sec. 6322. Period elf Lien.
<br />UnPoss another data is 11,W.ug8y fixed by law, the lien
<br />Imposed by Section 6321 shall arise at the tima the assessment
<br />Is made remit snail continue until the liability for the amount so
<br />astetat7 let a judgment against the taxpayer arising out of
<br />SUCK Batik:!) is satisfied or becomes unenforceable by reason
<br />of lapse of Ume.
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purples, Holders Of Security tn-
<br />tereeb, MeshanWa Llenora, And Juid mnt
<br />Lien Cireditoia. — The t.rn " dosed by section 6321 shall
<br />not be valid As against acy PJ111ser, holder of a security
<br />Inbrul, mechantes liemr, crt.j%inont lien cred.tor until notice
<br />thereof which meets the requatments of subsection (f) has
<br />been filed by the Secretary.
<br />(f) Plea For Fllifrg Notice; Form.- -
<br />(1) Raw For Filing - TM nonce referred to, In sub.
<br />eeclkn (a) shell befiled-
<br />(A) Under State laws
<br />(i) Real Properly - to the case of real property. In one
<br />office within the stars (or the county. of other governmental
<br />subdivision), as designated by the laws of such State, :n
<br />which the property subject to the hen Is situated; and
<br />(ii) Paraonal Property - in the case of personal
<br />Property. whither tangible or Intangible, In one office
<br />within the Srste (Or the county• or other governmental
<br />subdivision). as designated by the laws of such State,
<br />in wh:cti the property subject to the lien Is silaaled;
<br />or
<br />(8) With Clerk Of District Our!- In the office of the clerk of
<br />the United States district court for the judicial district in which
<br />the property subject to lien is situated, whenever the State has
<br />nolby law Aesignated am office whichmeetsthe requirements of
<br />Subparagraph (A). or
<br />(C) With Recorder Of Deeds of the District 0t Columbia- In
<br />fed allies of the Recorder of Deeds of the Oistri cl of Columbia. it
<br />the property subject to the Len Is situated in the District of
<br />Columbia.
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<br />63 Doc lmef11
<br />99 X2495
<br />Cre11M1!_ _�.�a
<br />STATE 07 NESRi.SKA. SS'
<br />COUNTY ,fit- MALL 3
<br />'89 HAY 16 AH 9 46
<br />R1 Situs Of Property scsg,. Tif %'en - For purposes of
<br />Paragraphs Ili ari —4. 4.�Fz pLtgsla!ibtdoomedtobesituated-
<br />(A) Real Prc;e.:, - ::r the use of real property, at its
<br />physical locaon, tr
<br />181 Personal ft-," - to 00 Fria of personal property.
<br />whether tangible or Inlangib'.e, r7, N residence of the
<br />tarpayer at Su time the notice C` fir, lfited.
<br />For purposes of pq -sgra;h(Z } {B),the at;c9 eofacorporation
<br />or partnership sfaS: be deemed to be i`s :face at wtvc` ttie
<br />principal executive Ica of the business is tomme a"tt'!ss
<br />stsi:enee of a taxpayer whose reside: cs s .._ ter.^ !:-.Jf ;
<br />S" w" shall be deemed tobeatThe ,µi;2 -za
<br />M) Form - The form and cn,1" :t the notice
<br />reamed to in subsection (a) shall he mscritled by the
<br />Secretary. Such notice shall be valid notwithstanding any
<br />other provision of law regarding the form or content of a
<br />notice of lien.
<br />Note. See section 6323(b) for protection for
<br />certain interests even thoigh notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />1. securities
<br />2 Motor vehicles
<br />3. Personal property purchased at retail
<br />8. Personal Property purchased In cEsual sale
<br />S. Personal property subjected is mmssory Len
<br />Real pro.*A,*y tax and speetals,55essment liens
<br />t Reside .ri p'i.V7 rly subject to a mechanic's
<br />('eri U'-CA' :Jn itFylrs and improvements
<br />8. A1tGr.;r,�o!mrs
<br />S.
<br />certain ,r c a ^ca contracts
<br />10 Passbook tars
<br />(o) Rel0ing Of Notice. = for purposes at itds
<br />section -
<br />(1) General Rule. — untessmt'•ceof Ilan isretredit)
<br />Cii manner prescribed In paragragh i41 '.:ring the required
<br />'XIVi o peflod, such notice of lien shat Wrested as filed on the
<br />Wh isirwh!eh it Is filed (In accordance with subsection (1)) after
<br />the ft aieailon of such Wiling period.
<br />(I F% For Flling. — A. notice of lien rehkd
<br />i ,�Wl rO :•rig perlOd shale be affect :ve only -
<br />iA$ ,f -
<br />(1) such notice of lien Is refiled In Me office in which the
<br />prior notice of Ilan was filed, grid
<br />(Ii) In the cue of real property, the fact of raffling is
<br />entered Ind recorded In an Index to the extent requital by
<br />subsection (f) (a), and
<br />(8) In any case In which, 90 days or more prior to tha data
<br />of a refiring of notice of Len under subparagraph (4), the
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<br />SkZary received written information (i4 the manner
<br />Prescribed in regulations issued by the Secretary)'
<br />concerning a c zn;;.e is -a taxpayers residence, if a riot °ee
<br />of such Ilan Is rlra'°95`r accordance with subsaetl :n In in
<br />the State in wM0 rrx-residenci is located.
<br />M Required Reffling Parted. — to w case
<br />Of any notice of lien. the'rfTM "required raffling period" mears-
<br />(A) the one-year per. "ra 30 dayr after tie exWatron
<br />of 6 years after the dale ct "ie astettmi:,t ^f the 'tx.>!Fd
<br />12i thaone- yeuperloderdinprr�Ntharr {/rUrns!E1•i�s.
<br />r "' the close of the preceding required W. -IIfr fxned 1cr
<br />rl `gate of lien.
<br />Sec. 6325. Release Of Lien Or,
<br />Discharge Of Property.
<br />to Relem Of Lien, — subject to such
<br />rez'dLlwls as the secretary may Prescribe, the Secretary shall
<br />ise.e is ,.v !i Goats of release or arty lido i,iioosed kith rspa:tto
<br />ary i :-w7al revenue tax not later than 3D daySSftsr the day on
<br />Wftf&l
<br />(1) liability Satisfied or Winfera2tie • The Secretary
<br />finds Oil Me habIIlWcrtfte amo.mlassested, together with ail
<br />Interest In respect t NO11, has been fully Satisfied Or has
<br />bec::ce fagally unenforceable; cr
<br />fl) Wod Accepted -TMre !slur.- Jahad(a lit ia «etary and
<br />axxytrat t y him a bond that is corldiCOned up 1rt!C f c),mant of
<br />the .mount assessed, tcatner wit* to c91? l:? qxc, A
<br />thereof, within the time fleteldeed by law (ineiudjr., u y
<br />extension of such time). and t0f It In ucordann with sx;!t
<br />requirements 3101119 41 terms. conditions, andform 01the bond
<br />and sureties tAerean, aO may to Specified try such regulations.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of, Returns and Return in-
<br />formation.
<br />W Clsela>zute 01' Certain ReWna a( d
<br />Return lntarnietian.For Tax Admfniairskff
<br />Purpottet —
<br />(2) tiottoot. lUofwountO foutstandinglion. - itanoticeof
<br />Len pas bon tied puauaril to section 6323(!), the amount of tM
<br />eutstard rtg cbfigation secured by such lien may be disclosed to
<br />arty person rr10 furnishes satisfactory written evidence that he
<br />has a ijptt in the property Subject to such Ilan or Intends to
<br />Obtain t ii }ht In such property.
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