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<br />Ficerpte From Ihtemal Revenue Code
<br />Sec. 6321. Lierr. For Taxes.
<br />If any person liable to PAY .any tax neglects or refuses to
<br />Pay the same after demand. the amount (mctudmg any inter-
<br />est additional amoum, addition to tax, or asmabfe penalty,
<br />together with any cash ietn may accrue , addiiton tifartto)
<br />shall be a lien in favor -cr.ea Jnfted States upon alt property
<br />and rights to propeV<' ROer real or earsa ^a!, be!crg:.;
<br />to such person.
<br />Sec.. W22. Per ;Cr Of Lien.
<br />:.WP= -c"r Caz =NIfIdaily fixed 'a, )aiv, t:'e 2-
<br />IntpOSed of section r� c2tal 3rlse at the time the assessmer;
<br />is made and shall COM-naTuMil the liability for the amount sc
<br />assessed (or a judgmer. a :]inst the taxpayer arising out of
<br />such liability) is satisfied or becomes unenforceable by reason
<br />oflapse 1
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purehwes, Ksiders of security in.
<br />kMbh MKII ntc'a Limon, And Judgment
<br />Lien Credflon, — The llen imposed by=.3n$821 shall
<br />not be valid as against any purclaser, rc a~ :r a security
<br />Interest mechanies lienor, ofludgmem lien craddoruntil notice
<br />thereof which meets the reZ. Mments of subsection (f) has
<br />bun filed by the Secretary
<br />(; PIMMI For Filing NOlk ' Form.-
<br />.; Place For Filing • The notice referred to In sub.
<br />Section(a)shill be filed •
<br />(A) Under StatsLaws
<br />CHILI wlithinthe StAISUlf rl ecounty.orothergoi nmenW
<br />subdivlSian), IS designated by the laws at such State, in
<br />which the property Subject to the Iles is situated; and
<br />IN Personal Praparty - In the Case of personal
<br />preporty, *NfMr tangible or Intangible. In one office
<br />wifhln the Stag (or the county, at other governmental
<br />subdivision), as designated by the laws of such State,
<br />in snitch the property subject to the lien IS situated;
<br />er
<br />the i office! 0 tit$ Clark of
<br />tha property sublitt to lien is situated. whentrer :he State has
<br />not by lawdalonated One Office which mmisiteraQulrements of
<br />Subparagraph (A). or
<br />(C) With Recorder Of Deeds Of The District at Columbia - In
<br />the office of the Recorder atOWS at thepistrict of Calumbla. if
<br />the properly subject tv the flee is situated In the District of
<br />Columbia.
<br />(2) Situs Of Property Subject To Lien - For purposes of
<br />paragraphs (1) and (t), property s'a;' be deemed to be situated-
<br />(A) Rar Properly - to Mc is
<br />Physical 1CM Cn; of of rear property, at its
<br />(8) Pe'Sana; Froperty - In the Case of pers_aa) Property,
<br />whethei ce:Qi,le Or Intangible. at this res;c:nse of the
<br />taxpayer 4"V4 time the notice V hen is fled.
<br />For purposes of paragra pit (2) (8), t" a residence of acorporohon
<br />-or partnership shall be deemed to be the place at which the
<br />;rincipal executive office of the busl..,MW is located. and the
<br />S Bence of a Iaxp3yer whoss residenco is wRhaa's 11a United
<br />States shall be deemed to be Inthe District of cofunbi
<br />F
<br />reterredto in subject cn a o
<br />(a) shall be prescribed by the
<br />e
<br />Secrotary. Such noticO shall be valid notwithstanding any
<br />Ether provision of law regarding the form or content of a
<br />notice of hen.
<br />Note: See section 6323(b) for protection for
<br />certain interests even thorgh notice of lien
<br />imposed by section 6311 Is filed with respect
<br />to:
<br />I. Securities
<br />2. Motor vehicles
<br />3. Persary . ;a- ;;arty purchased at retail
<br />4. PerscV P'-party purchased In casual sale
<br />5. Persrw p. �peny subjected to possessory hen
<br />6. Real property tax and special assessment was
<br />i Residential property subject to a mechanic's
<br />hen fcr certain repairs and Improvements
<br />9. AYT'? -t s ;ens
<br />9. U'ta I ir, ra ^ce contracts
<br />to. P11331c ;1V ICZS
<br />(g) Reuling of Notion — For purposes of this
<br />section -
<br />the (miner prescribed uk•parapnpn (2)Q rinlion "t reS:aep
<br />refiling period, such notice of flea shall be treated as ". ".asci• the
<br />dateofrwhich1115filed (inaccordancewith$ubsectian,f •after
<br />"e expiration of such rNdi "
<br />fig peried
<br />(2) Place Fof Filing. — A not.ce of lion refiled
<br />-Suring the required raffling Wind liltW! iNeflactivo only.
<br />(A) i1-
<br />(1) sucyr�. fitted$ lienisrHiladinlhaaNice ~
<br />prior notita .11 M, was filed, end ufidttla
<br />(ii) In :'e case at real prOW -Y, "a fact of retiing is
<br />entered and recorded In an infi cs Lin extent required by
<br />subsection (1) (q. and
<br />(8) in any case in which. 8o days Of mare Oar to the date
<br />of a refhlir2 of ncti t et'Un Under sutiparagraph tA). the
<br />Swetaiy, received written inforcation an tra "rratiW "
<br />anescri6rd in regulations issued by the 9e413• .i .
<br />conct"Ifhga change In the taxpayer'$ f1sIJ1h2, if a."1e1119t
<br />Of such flan Is also flied In accordance withsubsect ai 0 )'ri
<br />the Slatt<in whleh such residence is focated:
<br />(3) Requitted Reuling Perm — In the case
<br />o1 any notim 0l flan, the Ierm ,,f#Wfed rail"V perlod- means -
<br />,A) the onayear period ending 3b da,s atbtr the expintlan
<br />ct 6 years after the date of the 11133 1al of the tai, azc
<br />19) fheoneyearpericdendingwit 'theaxpirotl0nolet,3TS
<br />611191 the close 0` Me pr!Ceding reL:•zd reLiing perlitto- "
<br />s ti+notlttol liv
<br />6325. Release Of Lien Or
<br />Discharge Of Property..
<br />(1) Rereatte Of uen. — sub;tct to s.:'.
<br />regulations as, the Secretary may proscribe, ttA..eerltary s'ta11
<br />Issue ceftiticate of release of any lien imposts W'.M resniirt to
<br />any internal revenue tax not later thm3De6yy I Nf the day on
<br />which.
<br />findsthat $tiff Dllityforet!ea ountlissessb.102tiherwitha
<br />interest If"I'MeM thereof, has been fil ;y tatisf;ed cr cal;
<br />becoirt fegtlly untnforceable; or
<br />(2) 8011! Accepted - Tlereis him ;shiedloth@SMf tafya-s'
<br />a=V1 dbyhlmabonemalts eorldi tirHdumill11epsymento1
<br />tie ¢'naurd assessed, together with aI Inrin st in respect
<br />ihevd wdh'n the time prescrim ty la6o fmcluding ary
<br />MOM'sn of such tlme� and that is la a=rlince with a.n^
<br />roquiremems reliting a :15 ns, conditions, ardform of the tort
<br />and s etlss thereon, at ruv DO specified ty ur:h rrquitoe.m.
<br />Sec. '6103. Confidentiality and Dis-
<br />closure of Returns and Return in.
<br />formation.
<br />Return I OM111ton For TAX Adfifnfel alarm
<br />Purpee & —
<br />te li$nhh»Dbeanr edpurs anti sections q, "t,aarro ntofthe
<br />OutslarditioUiaabOn$KW-U by$UCII hen M0,09111101ed It.
<br />m, hs o n t eco wrif
<br />a 11:111 II he proq y, subject t sucf, hen Mends e
<br />05,111 a right in such property.
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<br />Ficerpte From Ihtemal Revenue Code
<br />Sec. 6321. Lierr. For Taxes.
<br />If any person liable to PAY .any tax neglects or refuses to
<br />Pay the same after demand. the amount (mctudmg any inter-
<br />est additional amoum, addition to tax, or asmabfe penalty,
<br />together with any cash ietn may accrue , addiiton tifartto)
<br />shall be a lien in favor -cr.ea Jnfted States upon alt property
<br />and rights to propeV<' ROer real or earsa ^a!, be!crg:.;
<br />to such person.
<br />Sec.. W22. Per ;Cr Of Lien.
<br />:.WP= -c"r Caz =NIfIdaily fixed 'a, )aiv, t:'e 2-
<br />IntpOSed of section r� c2tal 3rlse at the time the assessmer;
<br />is made and shall COM-naTuMil the liability for the amount sc
<br />assessed (or a judgmer. a :]inst the taxpayer arising out of
<br />such liability) is satisfied or becomes unenforceable by reason
<br />oflapse 1
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purehwes, Ksiders of security in.
<br />kMbh MKII ntc'a Limon, And Judgment
<br />Lien Credflon, — The llen imposed by=.3n$821 shall
<br />not be valid as against any purclaser, rc a~ :r a security
<br />Interest mechanies lienor, ofludgmem lien craddoruntil notice
<br />thereof which meets the reZ. Mments of subsection (f) has
<br />bun filed by the Secretary
<br />(; PIMMI For Filing NOlk ' Form.-
<br />.; Place For Filing • The notice referred to In sub.
<br />Section(a)shill be filed •
<br />(A) Under StatsLaws
<br />CHILI wlithinthe StAISUlf rl ecounty.orothergoi nmenW
<br />subdivlSian), IS designated by the laws at such State, in
<br />which the property Subject to the Iles is situated; and
<br />IN Personal Praparty - In the Case of personal
<br />preporty, *NfMr tangible or Intangible. In one office
<br />wifhln the Stag (or the county, at other governmental
<br />subdivision), as designated by the laws of such State,
<br />in snitch the property subject to the lien IS situated;
<br />er
<br />the i office! 0 tit$ Clark of
<br />tha property sublitt to lien is situated. whentrer :he State has
<br />not by lawdalonated One Office which mmisiteraQulrements of
<br />Subparagraph (A). or
<br />(C) With Recorder Of Deeds Of The District at Columbia - In
<br />the office of the Recorder atOWS at thepistrict of Calumbla. if
<br />the properly subject tv the flee is situated In the District of
<br />Columbia.
<br />(2) Situs Of Property Subject To Lien - For purposes of
<br />paragraphs (1) and (t), property s'a;' be deemed to be situated-
<br />(A) Rar Properly - to Mc is
<br />Physical 1CM Cn; of of rear property, at its
<br />(8) Pe'Sana; Froperty - In the Case of pers_aa) Property,
<br />whethei ce:Qi,le Or Intangible. at this res;c:nse of the
<br />taxpayer 4"V4 time the notice V hen is fled.
<br />For purposes of paragra pit (2) (8), t" a residence of acorporohon
<br />-or partnership shall be deemed to be the place at which the
<br />;rincipal executive office of the busl..,MW is located. and the
<br />S Bence of a Iaxp3yer whoss residenco is wRhaa's 11a United
<br />States shall be deemed to be Inthe District of cofunbi
<br />F
<br />reterredto in subject cn a o
<br />(a) shall be prescribed by the
<br />e
<br />Secrotary. Such noticO shall be valid notwithstanding any
<br />Ether provision of law regarding the form or content of a
<br />notice of hen.
<br />Note: See section 6323(b) for protection for
<br />certain interests even thorgh notice of lien
<br />imposed by section 6311 Is filed with respect
<br />to:
<br />I. Securities
<br />2. Motor vehicles
<br />3. Persary . ;a- ;;arty purchased at retail
<br />4. PerscV P'-party purchased In casual sale
<br />5. Persrw p. �peny subjected to possessory hen
<br />6. Real property tax and special assessment was
<br />i Residential property subject to a mechanic's
<br />hen fcr certain repairs and Improvements
<br />9. AYT'? -t s ;ens
<br />9. U'ta I ir, ra ^ce contracts
<br />to. P11331c ;1V ICZS
<br />(g) Reuling of Notion — For purposes of this
<br />section -
<br />the (miner prescribed uk•parapnpn (2)Q rinlion "t reS:aep
<br />refiling period, such notice of flea shall be treated as ". ".asci• the
<br />dateofrwhich1115filed (inaccordancewith$ubsectian,f •after
<br />"e expiration of such rNdi "
<br />fig peried
<br />(2) Place Fof Filing. — A not.ce of lion refiled
<br />-Suring the required raffling Wind liltW! iNeflactivo only.
<br />(A) i1-
<br />(1) sucyr�. fitted$ lienisrHiladinlhaaNice ~
<br />prior notita .11 M, was filed, end ufidttla
<br />(ii) In :'e case at real prOW -Y, "a fact of retiing is
<br />entered and recorded In an infi cs Lin extent required by
<br />subsection (1) (q. and
<br />(8) in any case in which. 8o days Of mare Oar to the date
<br />of a refhlir2 of ncti t et'Un Under sutiparagraph tA). the
<br />Swetaiy, received written inforcation an tra "rratiW "
<br />anescri6rd in regulations issued by the 9e413• .i .
<br />conct"Ifhga change In the taxpayer'$ f1sIJ1h2, if a."1e1119t
<br />Of such flan Is also flied In accordance withsubsect ai 0 )'ri
<br />the Slatt<in whleh such residence is focated:
<br />(3) Requitted Reuling Perm — In the case
<br />o1 any notim 0l flan, the Ierm ,,f#Wfed rail"V perlod- means -
<br />,A) the onayear period ending 3b da,s atbtr the expintlan
<br />ct 6 years after the date of the 11133 1al of the tai, azc
<br />19) fheoneyearpericdendingwit 'theaxpirotl0nolet,3TS
<br />611191 the close 0` Me pr!Ceding reL:•zd reLiing perlitto- "
<br />s ti+notlttol liv
<br />6325. Release Of Lien Or
<br />Discharge Of Property..
<br />(1) Rereatte Of uen. — sub;tct to s.:'.
<br />regulations as, the Secretary may proscribe, ttA..eerltary s'ta11
<br />Issue ceftiticate of release of any lien imposts W'.M resniirt to
<br />any internal revenue tax not later thm3De6yy I Nf the day on
<br />which.
<br />findsthat $tiff Dllityforet!ea ountlissessb.102tiherwitha
<br />interest If"I'MeM thereof, has been fil ;y tatisf;ed cr cal;
<br />becoirt fegtlly untnforceable; or
<br />(2) 8011! Accepted - Tlereis him ;shiedloth@SMf tafya-s'
<br />a=V1 dbyhlmabonemalts eorldi tirHdumill11epsymento1
<br />tie ¢'naurd assessed, together with aI Inrin st in respect
<br />ihevd wdh'n the time prescrim ty la6o fmcluding ary
<br />MOM'sn of such tlme� and that is la a=rlince with a.n^
<br />roquiremems reliting a :15 ns, conditions, ardform of the tort
<br />and s etlss thereon, at ruv DO specified ty ur:h rrquitoe.m.
<br />Sec. '6103. Confidentiality and Dis-
<br />closure of Returns and Return in.
<br />formation.
<br />Return I OM111ton For TAX Adfifnfel alarm
<br />Purpee & —
<br />te li$nhh»Dbeanr edpurs anti sections q, "t,aarro ntofthe
<br />OutslarditioUiaabOn$KW-U by$UCII hen M0,09111101ed It.
<br />m, hs o n t eco wrif
<br />a 11:111 II he proq y, subject t sucf, hen Mends e
<br />05,111 a right in such property.
<br />I
<br />a
<br />- e
<br />i..
<br />.i1Nj
<br />)v'l
<br />11.9
<br />ct
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