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<br />MINIMS From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />11! any person !;a9.a t0 pay any tat ,eg,ecls or refuses to
<br />pay the same 81tar tth'.111 J. the amount Jacl4dmQ any Inter•
<br />est. addilmnal smalim. amboh to tat. or assessable penalty,
<br />together with any Coate that teat' Mize In addition "Init(l)
<br />SIC to a hen In favor of the tk1•'ttd S:VW 4001 all prcperty
<br />Ot+C •71ghts to property ~or •ea' tr c1 loran Wonging
<br />to ructl person
<br />Sec. 6322, Period Of Lien.
<br />Unless another data 11 IM,I,ca:ly fixed by ;aw m! ' en
<br />Imposed by section e321 Shalt arise of the time Me assessment
<br />Is made and
<br />r •.• .••. .w•i So
<br />asNssed (or a ludgmsrt against in* taxpayer arising out of
<br />Such liability) is eatillied or betomey UMntd•ceaba b: rtiion
<br />of lap" of rime
<br />Sec. 6323. Validity and Priority Against
<br />Cert,elin Persons.
<br />(a) Purehaeers, Hoiden Or. 31rourity in.
<br />letn�e/b�.y,Myadwic't LNnon, It.� Judpnunt
<br />Lien CleWOM — The I.en Imposed by section eiiS $no).
<br />not be valid as agamsr any purchaser holder of a seC"�f (1is.
<br />interest, mechanic's honor. or l.idgmant I:in creditor until ,Oiq&
<br />thereof which meets the requirements of fubsecl ;on if) has
<br />OW fired by ins Secretary
<br />ro Pesos For Filing Nods; Form. —
<br />(1) Plan For Filing - The notice referred to In sub -
<br />se Iron Ice) Shelf be filed -
<br />IA) Under State Lap
<br />(4 '"1 Property - to the case of real property -I one
<br />office within the Suit (Or the County . or other governmental
<br />subdivision). as Ces}gnated by the acs of st,eh State. m
<br />ehlch the prapalN su 44 to the ben is Situated. and
<br />(,I) Persona! Rtfm,m- - in the case of personal
<br />prMfty wtetft fw;VPtt or intangible. in One Off)OS
<br />su8trn tie State of' Rio' Cowlty or Otfeef governmer+al
<br />slrbytl_vis,onr• a osl;gnated Oy the- 4vlts C1 S;:M State
<br />to, Which the property subw c:. the nor is squared.
<br />(B) With Cara Of District Court - In tr4"Ice, of the clerk of
<br />the United States district Goat for tha dosl•a In W! -.,Cf,
<br />the property Subao to her, ie Situated. whenever the sue rat
<br />not by file designated one Office which meets the rlqurrementa of
<br />eibpa►apfW (A), or
<br />(c) With Recorder Of Oade of The 0 suirt of Columba - L+
<br />the office of the fUcorde of oesds of the 0 strict or eo'ur.b a. :f
<br />the property subject to mma ben we siWated to me Oistr.ct of
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<br />41 S -Sus Of Property S4b11e1 To Lien For purposes of
<br />Paragraphs 11) and (4). Property shaltbe doomed to be sausied•
<br />(A) Real Property • in the Case of real property. at as
<br />physical location, ter
<br />(81 Personal Property • rn rho fife of persona, propeny,
<br />whether tangible Or mtatVlb(e. at IN residence of the
<br />taxpeYer at the time the dotictf of Wn is h(ed.
<br />For Purposes of paragraph (2)(81. file (es'dence 018 corporation
<br />Or partnerSh•p shag be deemed to be the pia" at which the
<br />prin"Al executive office of me business is rotated and Ine
<br />residence of I taxpayer whost f"'dence is without the United
<br />Star" shalt to dotmed to he In the O'"Ict of Columbia
<br />13) Form • The form and content of the notice
<br />Wetted to in Sobfection 18) Shall be orescribW by the
<br />Secretary such no, ce s .,all be vie..: no!r.t,stald no any
<br />other provision of tat rldardino the mire nt root.,.. tit .
<br />notice Or i.en
<br />filth: See Section 6323(b) for protection for
<br />certain interests even tho.,ph notice of lien
<br />imposed by section 6321 is filed with respect
<br />to.
<br />I Secura.ey
<br />2 MOW vehicles
<br />3 Personal property purchased 41 retail
<br />e Personal property purchased in usual sa'a
<br />5 PeISCUI property subjected 10 possessory I,en
<br />9 once a ;cony tax and special assessment Irons
<br />r. �es•�Cr;hu.�roperfy subject to a mechanic f
<br />'t-'fo ter. art =-Al'S Ind rmProvements
<br />e AMl ir' n Ire-e
<br />9 Certain insulahce co ^'I :ics
<br />10 Passbook loins
<br />lgi Reflling Of Notice. — For cu a nt this
<br />section .
<br />III General Rule. — unfess notice of lien is refiled in
<br />Me manner prescribed in perefil b (2) during the required
<br />rehirtlg period. euth fIOttC0O! I:AR.!? I be treated a fled on the
<br />Hall on which all filed (Ir. ecx4WO with subsection III) after
<br />the 0XVI17-en of s ch refl -to paw,:d
<br />7r Pkft Fat FHk►g; A notice ot. nail ret•!ed
<br />citing t1e•ratjttltN.!!etl nt; �e et.Lhaii be effect.'! w4y
<br />(A) if
<br />G) futnnotiuofi•I:x +Sie7 :fed +nUlsotticemwhrchthe
<br />prrOr r-at�x or lien was Titu;V;d.
<br />! ,) .n me cast of ea: ti;.W,1ny the act of refdmg if
<br />entered and "W"Ild !n an elder to the extent required ty
<br />s4sacnOn In U). and
<br />(8) in any use In W1,0. 91D days or more prior to the data
<br />of a refilinp of notice Of her under 4abpanyap 1 fall the
<br />Secretary received written iatyratkn pis the ma:'v1�r
<br />prescribed In regulations rsst," qY the
<br />concerning a Change in the taltpayt "smidence. r a not"
<br />of such lien Is also filed In tCCOfdat+osWdhfubslCl(anln in
<br />the Stall In which such r451131M a 4"
<br />(3) Required Refill" P01" — In cis Ciao
<br />of any 1101-06 Of lien, 1M form "requued Tea;ya •
<br />(A) 1h0 One -year Deriod ending x' 10 after the ox;Iitalfar.
<br />of a years otter the dale of the gs3m3r. arts of the tax: }.id
<br />(8) Ineona -year Period ending tr4yalytaxpiration life years
<br />IRV Inc close Of the prleedlpg nrquw tefnmg period for
<br />sich notice of lien
<br />Sec. 6325. Release of ..I iaq a
<br />Discharge, -of Pr¢�Brt3j,
<br />(1) Ro*no Of Uen. -- Su?;±i t a ::•:tt
<br />regulations as the secretary may preuc Oa ILIk arstary shall
<br />Issue a Certdicato 01 noels$ of any Ilor +StJF7as:-rr4n rapla to
<br />any Internal revenue tall not later then. 3C :Zy t at!Ot the day on
<br />wench
<br />(h Liability Satisfied or Unenforceable • The seryel;,y
<br />finds that the liability for the amount assessed, together 1M,%j7)
<br />interest In respect thereof, has been fully satisfied of :tag
<br />become legally unenforceable, or
<br />(2) Bond AtCtpted • There Is turnly;ljgflu,t`A secretary and
<br />accepted by him a bond that If Bond't.me0_ zQO -the Payment of
<br />Ine amount assnsad. together with Its ,Ie W# I In respect
<br />thereof within the time prescribed oy Air (including ary
<br />extension of such time), and that is If. a'w•ordance with such
<br />requirements relating to terms, con0alr -nn am form of the bond
<br />and sureties thereon, as may to fpeciTSr (]'EOCh regulations.
<br />Sec. 6103. Confidentbalf and Dis-
<br />closure of Returns ead Return In-
<br />formation.
<br />(a) DWWWre of Cectaiat' Returns and
<br />Relum Infonitation For 1!'.si Administration
<br />Psi VOM —r
<br />t2t OrsctascreU71R ,;,crrrtotoutsrasdUauen •ifanoUNOf
<br />lien has been flied gma nt to section =t'I, the amount of the
<br />autstandlnp obiipat:or. sewed by tuchdlp!,.!ray OedrSCtp>{btd
<br />✓ ny Penton who furnishes satjsfa-tOryiytittehevidence that he
<br />rte: a right in the property tublold to tudulten or Inter to
<br />obtain a right in Sucre property ' ..
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