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<br />99 MAY 22 An 10 04
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<br />Excerpts From Internal Revenue Code (1) Situ$ Of Property SubJect To Uen - For purposes of Secretary received written information On the manner
<br />Wrap: a;hs (t) and (4)• property mall be deemed to be $$fueled - prescribed In regulations Issued by the Secretary)
<br />Sec. 6321. LJen For Taxes. (A) Real Property - to 'de case of real property, a Ite concerning a change In ere taxpayer's resdence, If a notice
<br />pnyslcat location: of of such Iten Is also Dlad In accordance w;th suD$ecrton (f) In
<br />N any per son table to pay any tax neglects ur refuses to (9) Personal Property - In the case of personal property, the State In wfticft such residence Is Iodated.
<br />pay tae same r'ter demand. the amount (Including any Inter• whether tangible or Intangible, at fir residence u' ate
<br />sit. adc.tj l amount, ad6lim to tax, or assessable penalty, taxpayer at the floe Ce notice of Iron is filed. (3) Required RefWng Period.— In the use
<br />ID ;et -er watt any costs trot may accow ti addition thereto) For purposes o! paragraph i2) (B), ft t sidsnce of a corporation of any noW,r of ban. the term - required rattling period- means -
<br />shak Je a ten in favor of tin Unted States upon all property or partnership shall be deemed to be the prat-. at which the (A) the one-year period ending 3D days ,her the expiration
<br />and rights to property, wM.Mr real or personal, belonging principal executive office of the business 1$ located, and the of 6 years after the date of the assessment of the tae, and
<br />to s:ch person. residence of a taxpayer whose raldence is without the United (B) the one-year period =409 with tin expiration of 6 yeas
<br />State shall be deemed to be in the District of Columbia. after the close of the preceding required re9ling palod lot
<br />Sec. 6.122. Period Of Lien. (3) Form - The form aid content of the notice such notlaorIlia
<br />to to In subsection (a) shall be prescried by the
<br />Unless arothar date Is sDeciflcj%'y fixed by law, the Ilan' Secretary. Such notice shall be valid notwithstanding any Sec. 6325: Release Of Lien Dr
<br />Im ;owed by %action 6321 $^all Vise at the time the assessment ofMr provision of law regarding the form or content of a
<br />is node and shalt continue until the liability for the amount so notice of lien. Discharge Of Property.
<br />assessed for a Judgment against the taxpayer arising out o', (a) Release Of 1.1m. — subled to wch
<br />wch nabllity) is satisfied or becomes uMnfort:esble by reason Note: See section 6323(b)' for pfOtCCt10n for regulations as IM Secretary may prescribe, taw Secretary snag
<br />of lame or time
<br />certain interests even tho,lgh notice of Ilan issue a artlucate of release of arty Inert Imposed with respect to Sec.6323. Validity and Priority Against imposed by section 6321 Is filed with respect any Internal revenue fix not tew eunJO days after the day on
<br />which -
<br />Certain Persons. to: (1) Liability satisfied or Unenforceable - The Switary
<br />e-) Purchaser's, Holders Of Security In- f. Securities
<br />finds that the liability for tM amount assessed, together *0 a6
<br />Y Intact In respect tnereer, has been rung crushed or has
<br />torests, Mechanic's Lienors, And Judgment 2. IAotor vehicles become lap my tinenforaaDle; a
<br />J. Personal property purchased at recall
<br />Lien Creditors.— The ken imposed by section 6321 shalt a Personal properly purchased In casual sale (2) Bond Accepted - There Is hurnished to the Secretary and
<br />not be valid as against any purdaser, holder of a sicurtty S. Personal property subjected to possessory lien accepted by him a bond that Is conditioned upon the payment of
<br />Interest. mechanic's Ilenor, or judgment lion creditor until notice tin amount axsusad, topetfnr with all Interest In respec_
<br />W g 6. Real property tax and special assessment hens Uteroof, within the tame prascilbed by law (Including any
<br />Niter which meets tau requirements of subsection (f) has 7. RsalOenlUt p:gpeay $abject to a mechanic's
<br />see p ed by urc SanU,ry. lien for certain repairs and (mprovomenU extension of such time), and that U In accord: nee with such
<br />a Attorneys hens requirements relat.ng to tams, conditions, and form of the band
<br />to Place For Filing Notice; Form.— 2. Certain Insurance contracts and sureties thereon, u may be speculed by much regulations.
<br />(1) Baca For Fling - The notice Werred to In sub• 10. Passbookloanl
<br />$action (a) ~hall M filed- Sec. 6143, Confidentiality and Dis-
<br />(A) Under State Laws (o) Rattling Of Notice. — For purposes of this closure of Returns and Return In-
<br />(1) Real Prnpery - In the case of real property. In one section - formation.
<br />afr;ce wih.n the Stale for the county, or other governmental (t) General Rule.— Unless notice of lien is rallied lea (k) Disclosure of Certain Retums and
<br />wodlvis+on), :$ defignated by the laws of such State. In tan manner prescribed In paragraph (2) during the required Return Information For Tax Administration
<br />whtcn tim roperly subject to Ilia ken is situated; and reflling period, such notice of ken shall be treated as filed on the
<br />W) i�) Pre aoaal Property - in me case of personal Cate orwhich it Is filed (In accordance with subsection (Q) aha PUWeL s
<br />prcperry, ate:har tangible or Intangible. In one orks Lib expiration of such Wiling period.
<br />within the Swe (or the county, or other governmental
<br />sube,yision), as deeignated by the laws of such State, to Place For Filing.— A notice of lien larded ha Disclosure u amount section ndlnplien amount notice
<br />tofIof -If a
<br />In whKh tan property subject to IN Ilan U situated; during tM required refining period shall be sf*live only - ban has Men flied pursuant re by such lien the amount or tM
<br />or (A) if - outstanding obligation secured by such Iten may M disclosed to
<br />(9) W:th Clerk Ot District Court - in the oftks of the clerk of @ such notice of lien Is rallied io the office In which the any person who furnishes satisfactory written evidence that he -
<br />VA United States distGCt court for the judicial district In which prior notice of lien was filed, and has A fight In the property subject to such Ilan or Intends to
<br />du property $,eject to Ilan is $ltuated. whenever he State hat (1O In the care of real properly, the fact of raining is obtain a right In such property.
<br />hat by taw Cn•gnated ors office which meets IN requirementsof entered and recorded In an Index to the exte,it required by
<br />wDparagraDh
<br />VI. or outrsecllon (t) (a), and
<br />(C) With Reco,dar Of Dead$ Or The District Or Columbia - In (9) In any case In which, 90 days or mcre pilot to the date
<br />the 01 c of the Recorder of Deeds of 014 District of Columbia, If of a rattling of notice of lien under subparagraph (A), the
<br />the property woled to the ken Is situated in th- District of
<br />Columba
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