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Entered as Document No. 89-- 102809 ,>; Grantor 1. Ono Numerical Nf� Ilk one fp 10, 1'! f F I I A L L \19 11R."k 139 JUN AM 9 9 i . I' ;'F FP EK"" Freese U tli Rw"%* Code Sec. 6321, Lien For Taxes. It any Dorton liable to pay any tax neg�scta Of rat'["& t0 pay the same altar dematt,.the amount (including any inter• est aCditiOeal amount. &Mon 10 tax, or usei witty. together with any Mae thlk Ary soetus in odi ilion there") Shall be a I" In favor of ft Unfrd $let" upon all property and rights to Property whil"I 'cab 01 Detsorat. belonging to such Person. Sec. 6322. Period Of Lien. UnNM another dab is specifically fixed by law, the lien lmpOad by section 6321 shalt arise at the time the assessment is made and shalt continue until the liability for the amount so atraeeeed (er a judgment paint the taxpayer arising out of . ."9 ;.1 , -.- .......-�--• ---- sr .........., - u...w.wii arwn(argapia Yes MUM of lapse of eme. Sec. 6323. Validity and Priority Against Certain Persons. (a) Pumho wsir, MOMM of tl sew- fy the i�lMfJK �1�e'6 LNn011% And JuWwl t, kit Cif MWL — rte eon Imposed by mum 0321 inalf not In valid as WM crap Darehaaer. holds of a security IRON" MW WC's C's liew. miudgment lean creditor until notice drareef which n0 tha tepuirements of subsection (n has been tllsd by this Secretary. (n Pme For F*q Notlw, Form, (1) Place For AAMV - The nonce reamed to in sub. 1/etloil (u Share o$ eta - W ufww star Laws (7 RMl Property - in the case of rW property. in one Once wtlhinthe Stab (Srlhe county. Or othergovemmentel aaba(viefae), M deswAlyd by the taws of such sate. in Who ft pro" now ec1 to 111100 lien Is sltua100d; and (IQ Pow Pnypµrry - M the rase of persone) wo ". wMlber Unigme or IntanglV4. in one office within the State ($r tree county. or other govemmeitta) sabdivisl mR, M difsOgted by the haws of such State. W IIR{stf: tiff arWKfy sot sct to the lien is situart M "Mora Of tlftsict court -fin the office of the Clerk of the UMW stirs distriiAD"t for the judicial district in which the isingty subod to flifr is MAW, wh00nwer the Star hes nr1 iayki+ rdtaignsMdors� •ltNwnfClme00tsyyrpuitnitenbof 0 4PI h (A). Of (C) With 1lseacdot M Oeede Of The District Or Columns - In see Office of the RW4rder of pups of the of strict of Columbls. it lw property SOW to ter ben to Sftard in the District of CelisPUL (2) Situs Of Property Subject To Lien - For purposes of paragraphe 11) and (a), property shall be deemed to be situated. (A) heal Property - In the case Of real propefg, at Its physical location: Or (s) Personal PrOperty - in the cage of persdna'r WIloorty, whether tangibis or Intwlg(bIg.. at the residence of the tarlp W at uo time the notio.ct grin to rlteq. For putyoses of paragraph (2) (e;. ft.mtenca of ac0 bcratlon Of partnership shelf be deemed to zwL't- ;y m 4*1 w1,ch the principal executive office of the business is 1a:ol Q. awl the resmenee of a taxpayer whose residence is txat rl re uplied States shelf be desired to be in the District of cak.". ra,- (3) Form - The form and content of the notlta referred to in subsection (8) star) be prescribed by the Serxetary. Such notice shag be. vend notwithstanding any other provision of law teggilinv ft form or content of a notice of hen NOW See section 632M) for protection for certain Interests even thdiph notice of lien itnppaM b;r section 6321 IS tiled wild respect to: 1 Securities 2 Motor ve ciss 3 Persorsl oroperty purchased at retail e Personal Property purchased In casual sale 5 Personal property subpcted 10 posesssory lien e. Real prcip" tax and special assessment liens 7 1110skV.") properly SAM t0 a munamc's tie fyrrim sun repairs and Improvements 1. Attorney's liens g Certain insurance contracts 10 Passbook to" (0) R#M"* Of NOIiM -- For purpesea 01 this section - (1) COMM RVk- — MMf1otfaOf 1W. V1011ed in 1114 mtafWW pffUl bid in paragraph (2) during the recuued refiling period, Such notice of Beltstrali Dowmad M n►ed on Ise der Off~ It Is riled (in accardaxwwilh subxleetion (f)) after the oxpiratlon of WM rNiing Woe.. (2) Plafifls For Mg. — A notice of use, read during tits reeul"d rahliitsg period stall be aflettive O+t{t• - (A) If - (i) me prior notice Of him was f1a4 stet '. (li) In the false Of real pi¢amtyt.tfie t>r� G`" riitllj n erl;rao ae6 re0oldw in an Indent that /imern:rtM Vi d by aubeoam In (4), and (e) In afly Casa in which" 90 days or more prior lII )Se-data Of a renlfng of notice of MR under subparagraph (A). the Secratary recelva0 wtlnen Informatidn (in the manner prescribed In regulations Issued by ins Secretary) concerning a chant-4 in the taapayu a relsldem. If a notice of such lien is also filed In MordartGa with subseclon (f) In the Sb taIIntw,hhkh such rresidonce is footled. 431 R. RAN N Prelodl M the Case V atgt notice of lien, the film Ireeuiree toym, pstlod- means (A) the One•yeu perlod ending 30 days attar the expiration of a years after are date of the assessment of the tax, and (e) the one- pear period ending With the expiration ofeyaarS after the close of the preceding required refiling period for such nptite of Inn, Sec. 6325. Release Of Lien Or Discharge Of Property. 111 :": eel aim* — oubw to allot regulation a the secretary may wwrlbe. the wre" span new a Cenlflcete Of sheer of any lien Imposed with respect to any Internal revenue tax net law thew 39 dv,. ale. the d:j ar. which. (1) Liability Satisfied or UnerNortesbr - The Sseretary finds that the liability for the amo24 8110eeaed, togetherwtNeael law"t In respect thersef, has ben fully satisfied or No become legally unenforcubie; or (2) W4AccopM -TMmi9tumiSWtsllteseerataryan4 SWAG ed by him a band that b ceedhtionee open the paynleM of the ARWA "Hued. togww with aA' tgesrat in rea0 m morsel. within the time prsaeribed by I" (Induding any OXINSIM of such time), and thas IS in accordance with such rpWrNFM. rstating totermS, corbnions, and form of ale bond snd surfm tenon. as maybe swifled by such roplatlorm Sec. 6103. Confidentiality and Dis- closure of Returns and Return in- formation. (k) 0bd0 M+t of C*Mn R@!uNMatM Rd= InforMill ton For Tan A&WnW ion PaPO111111,1111. -- (2) Olsclosura of smoom of Outstanding ON • If a notice of lion has been filed pursualtW.OMWg=q . the amount to then ourbndlnp ObIVOOR Mate by such lien nay bediscl"at, any person who funkshessatisfacaary tfrttbnwtdenathet be. has a right In the pro" sullied to r4ol%.lmn or into la-. obtain a right In sum property" n