|
f �
<br />3
<br />` r
<br />L
<br />1 '
<br />Wairpts From internal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />U any person liable to pay any tax neglects or refutes ;o
<br />pay the same after demand, the amount Unctudin; any Irsibr-
<br />es•w, adtWonal amount. addition to tax. or assessab;e penW4
<br />tetstc6r N (h arf cuts that may accrue in addition ttlefeto)
<br />v.%J :� a iah r.. 'a:-!dr of the United States upon all propery
<br />ant r..jf.-T 'S'7' Jr>'; , whether real or personal, belon;nw
<br />to suet”
<br />Sec. SM. Fufad Of Lien.
<br />Ur'.-_ another date is specifira :ry fixod by larm, this lien
<br />imposed oy section 6321 shall artseat the time tlir assessment
<br />is made and shall continue urlit the Ilab lity for the aacunl so
<br />assessed (or a judgment against the taxpayhr 21711n; out Of
<br />SUM liability) is wlstitti or fino"a unenTbrceab:e by reason
<br />of lapse of time.
<br />Sec. 6323. Validity and Priority Against
<br />Certain. Persons.
<br />(a) Purcheserer Holders Oi, SICUrlty i11-
<br />Weft Medteerics Lfl ^ And dudpmeM
<br />Lien Creditor. — Thelien Imposed by section 6321 shall
<br />not be valid as against any purchaser, holder of a security
<br />inte-ec, mechanics lienor, orludgment lien creditor until notice
<br />t.`."7f which meets the reVirements of subsection (f) has
<br />been filed by the Secretary.
<br />(o PUN For SIMI Notice; Form. —
<br />(1) Place For Filing • The notice referred to in sub•
<br />sedon (a) shall be Tiled
<br />(A) Undo State Laws
<br />(1) R"I Property • In the case 0.O.a 27;e?y. io one
<br />office within the Sate (or the Count-. V 0"e• ijSVS" STS
<br />subdivision), as COI V,11180 by the ewS : s_a 110T, If
<br />which the properr,. =X1 to the tie^ a •;cares• zi -t
<br />(Ii) Persona; ;I•coe-f !r. "t era: w,' �3.•'a,
<br />c;t0orty. whether or tr'anglba it -.re .cs
<br />eathin the State (Or rte cnunh). 5 "e' ;i!J3••mena:
<br />subdivision), as dsrgeated by the .aws of sac, Suit.
<br />in which the props �) euhlect to the hen is s'.wK
<br />of
<br />(6) With Clerk Of 15niciCIO0.In the office of Ur Vill
<br />the United States district court for the luditial district in which
<br />the property subject to lien Is situated, whtressr the State has
<br />not by Isei designated one ottice wh!ctl rr4w1.'ie raquirem a nts o1
<br />subperagraph (A), or
<br />(C) With Recorder 01 Duds of the District Of Coldmtl!a • in
<br />in$ office of the Reco,&ct.0at5sotl MsCismetoflwumb-3.4
<br />iris property subject to the lien is situated in the District of
<br />Columbia
<br />(2) Situs Of Property Subject To Lien • For purposes of
<br />paragraphs (1) and (4). property shall be deemed toto situated -
<br />(A) Real Property - In the case of 1`121 property, at Its
<br />physical location; or
<br />(B) Personal Property - in the case of personal property.
<br />whether tangible or Intangible, at the residence of the
<br />taxpayer at the time the notice o1 lien Is tiled.
<br />For purposes of paragraph (2) (13). the residence of a corporation
<br />or partnership shall be deemed to be the place at which the
<br />principal executive office of the business Is rooted, and ins
<br />residence of a taxpayer whose residence Is without the United
<br />States shall be deemed to be La C1`, NMI. of Columbia.
<br />(3) Form - The form arh content of the notice
<br />referred to in subsection (a) shall be prescribed-bY the
<br />Secretary such notice shall be valid notwithstanding 211Y
<br />other provision of law regarding the form or content of a
<br />notice of hen.
<br />Note: See section 63230) for protection for
<br />certain interests even tho,lgh notice of lien
<br />imposed by section 6321 is filed withlrespect
<br />to:
<br />1. .Securities
<br />2. Motor vehicles
<br />3. Personal property purrnasec at retail
<br />4. Personal property puretWO fn casual sale
<br />5. Personal property subjected to possessory hen
<br />6. Rea? rycoerty tax and special assessment Dens
<br />T. Fe'10ma l property subject to a mechanic's
<br />i.er fo• certain repairs and improvements
<br />e. Att". ey'sliens
<br />9. certain Insurance contracts
<br />10. Passbook loans
<br />(g) Res° ag Of Notice. — For purposive of this
<br />section -
<br />(f) General RUle.—Unless notice ofIlenIsrofiledIn
<br />the manner prescribed in calt;'Iph (2) during the required
<br />refiling period. such notice of rt^ sell betreated as filed on the
<br />date orrwhich it is filed (in accarle.ce with subseellen (f)) after
<br />the expiration eteuch folding period
<br />(2) PIM For FIIft — A rctcz v !1`a, rc;fed
<br />during therequired folding period shall tite- .:s 1c}
<br />(A) it
<br />(I) such notice 01!44 X31%!edIntheofficeInwhichthe
<br />prior noti ce often was filed. and
<br />(u) in the ease of real property the fact of ret,lmg is
<br />entered and recorded in an index to the extent required by
<br />subsection (0 (e). asd
<br />(B) in any rase in which. 90 days or more prior to the data
<br />of a refibng of notice of lien ur./br subparagraph (A). the
<br />Secretary recew:C written Information (in Me manner
<br />prescribed In .Tsplations issued by Me Secretary)
<br />concerning a "r.dt0 in the taxpayefsresidence. if a notice
<br />of such lien is at3efaed in accordance with subsection (f) In
<br />the State In which such residence is located.
<br />(3) Required Refigng Period. — in the east
<br />of any notice of tier, the term 'required rifling period' mea Is.
<br />(Al the one•yur plio -d ending 30 days after the expiration
<br />of s years after the date et the assessment of the tax, and
<br />1Fr.tha ontyearparicd erdingw1`t*.ttne3tpitaUOn016y12r9
<br />attle the close of the preceding lwund «filing period for
<br />strt, notice M lien.
<br />Sec. Discharge Of Lion erry
<br />(a) Release Of LWL — SAW to such
<br />regulations as the secretary may prescribe, tin Secretary shall
<br />1`.,,,..m t cen.fiWe of of A" lien lmposeewlth resotetto
<br />any Internal revenue tax not later than 30 days after the day on
<br />which -
<br />11) liability Satisfied or Unenforceable • The secretary
<br />finds that the liability tot the amount as3essad,togtthsrwith all
<br />Interest in aspect thereof, has been fully satisfied or has
<br />tecome legally unenforceable. or
<br />i2ii Bond Accepted -There Isfurr,uta;to the Secretary and
<br />accepted by him a bond that iseonditrc,-eduponthe payment of
<br />the amount assessed. together with all mtwest in rts.ect
<br />thereof. within the tine prescribed by law pnclud.rr 101
<br />extension of sua Ifsre), and that IS in accordanq will ••ttl
<br />requirements totaling to forms. conditions, and form ofthe bond
<br />and sureties thereon, as may 00 specified try such rtgulatlons.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return. lit-
<br />formation.
<br />(k) Diseioeure of Cefi h Returns end
<br />Retum informdion For Tax AdMlnbtMftn
<br />Purposes,. —
<br />(2) 0isclosurltram.ountof outstanding l ,an.- Ifaroticeof
<br />bon has beer filed pc- ,suant to section 6313(0. Iheamount of the
<br />outotanding obligation slimed by Such 1.10 may bedlsclo»dto
<br />any person who furnishes satisfactory written evidence that he
<br />its a right In the property subject to such lien or Intends to
<br />cbtain a right In such property.
<br />IN
<br />�r
<br />..a
<br />a
<br />i�r
<br />r�F
<br />f�ir�
<br />gjtie'la+l1� l'u N-sattlt"I4 We
<br />gg�.� 2 4 9 7
<br />I --
<br />°31
<br />z
<br />'1 �i �tta'
<br />Z
<br />e1`+
<br />St
<br />F i 1 „Lt:
<br />O
<br />o
<br />!!
<br />lit
<br />r
<br />1`f♦
<br />pd.=
<br />�
<br />(2) Situs Of Property Subject To Lien • For purposes of
<br />paragraphs (1) and (4). property shall be deemed toto situated -
<br />(A) Real Property - In the case of 1`121 property, at Its
<br />physical location; or
<br />(B) Personal Property - in the case of personal property.
<br />whether tangible or Intangible, at the residence of the
<br />taxpayer at the time the notice o1 lien Is tiled.
<br />For purposes of paragraph (2) (13). the residence of a corporation
<br />or partnership shall be deemed to be the place at which the
<br />principal executive office of the business Is rooted, and ins
<br />residence of a taxpayer whose residence Is without the United
<br />States shall be deemed to be La C1`, NMI. of Columbia.
<br />(3) Form - The form arh content of the notice
<br />referred to in subsection (a) shall be prescribed-bY the
<br />Secretary such notice shall be valid notwithstanding 211Y
<br />other provision of law regarding the form or content of a
<br />notice of hen.
<br />Note: See section 63230) for protection for
<br />certain interests even tho,lgh notice of lien
<br />imposed by section 6321 is filed withlrespect
<br />to:
<br />1. .Securities
<br />2. Motor vehicles
<br />3. Personal property purrnasec at retail
<br />4. Personal property puretWO fn casual sale
<br />5. Personal property subjected to possessory hen
<br />6. Rea? rycoerty tax and special assessment Dens
<br />T. Fe'10ma l property subject to a mechanic's
<br />i.er fo• certain repairs and improvements
<br />e. Att". ey'sliens
<br />9. certain Insurance contracts
<br />10. Passbook loans
<br />(g) Res° ag Of Notice. — For purposive of this
<br />section -
<br />(f) General RUle.—Unless notice ofIlenIsrofiledIn
<br />the manner prescribed in calt;'Iph (2) during the required
<br />refiling period. such notice of rt^ sell betreated as filed on the
<br />date orrwhich it is filed (in accarle.ce with subseellen (f)) after
<br />the expiration eteuch folding period
<br />(2) PIM For FIIft — A rctcz v !1`a, rc;fed
<br />during therequired folding period shall tite- .:s 1c}
<br />(A) it
<br />(I) such notice 01!44 X31%!edIntheofficeInwhichthe
<br />prior noti ce often was filed. and
<br />(u) in the ease of real property the fact of ret,lmg is
<br />entered and recorded in an index to the extent required by
<br />subsection (0 (e). asd
<br />(B) in any rase in which. 90 days or more prior to the data
<br />of a refibng of notice of lien ur./br subparagraph (A). the
<br />Secretary recew:C written Information (in Me manner
<br />prescribed In .Tsplations issued by Me Secretary)
<br />concerning a "r.dt0 in the taxpayefsresidence. if a notice
<br />of such lien is at3efaed in accordance with subsection (f) In
<br />the State In which such residence is located.
<br />(3) Required Refigng Period. — in the east
<br />of any notice of tier, the term 'required rifling period' mea Is.
<br />(Al the one•yur plio -d ending 30 days after the expiration
<br />of s years after the date et the assessment of the tax, and
<br />1Fr.tha ontyearparicd erdingw1`t*.ttne3tpitaUOn016y12r9
<br />attle the close of the preceding lwund «filing period for
<br />strt, notice M lien.
<br />Sec. Discharge Of Lion erry
<br />(a) Release Of LWL — SAW to such
<br />regulations as the secretary may prescribe, tin Secretary shall
<br />1`.,,,..m t cen.fiWe of of A" lien lmposeewlth resotetto
<br />any Internal revenue tax not later than 30 days after the day on
<br />which -
<br />11) liability Satisfied or Unenforceable • The secretary
<br />finds that the liability tot the amount as3essad,togtthsrwith all
<br />Interest in aspect thereof, has been fully satisfied or has
<br />tecome legally unenforceable. or
<br />i2ii Bond Accepted -There Isfurr,uta;to the Secretary and
<br />accepted by him a bond that iseonditrc,-eduponthe payment of
<br />the amount assessed. together with all mtwest in rts.ect
<br />thereof. within the tine prescribed by law pnclud.rr 101
<br />extension of sua Ifsre), and that IS in accordanq will ••ttl
<br />requirements totaling to forms. conditions, and form ofthe bond
<br />and sureties thereon, as may 00 specified try such rtgulatlons.
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return. lit-
<br />formation.
<br />(k) Diseioeure of Cefi h Returns end
<br />Retum informdion For Tax AdMlnbtMftn
<br />Purposes,. —
<br />(2) 0isclosurltram.ountof outstanding l ,an.- Ifaroticeof
<br />bon has beer filed pc- ,suant to section 6313(0. Iheamount of the
<br />outotanding obligation slimed by Such 1.10 may bedlsclo»dto
<br />any person who furnishes satisfactory written evidence that he
<br />its a right In the property subject to such lien or Intends to
<br />cbtain a right In such property.
<br />IN
<br />�r
<br />..a
<br />a
<br />i�r
<br />r�F
<br />f�ir�
<br />
|