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-A <br />yil �-Zs <br />r <br />Elft" Frost IeMrttal ftva m Codf <br />Sec. 6321. Lien For Taxes. <br />it any person liable to pay any tan neglects or rotis" to <br />pay the eai1M sfter demand. the amount (Including any Inter• <br />at additlenal amount, ass(((t to fu. a aseeeaable penally. <br />together with any Mote 1W Mtn ataus In addition thsrste) <br />shelf be a 10 in tarty of the Mead States upon all property <br />and rghtt to property. whetiet real or personal. belonging <br />t0 such person. <br />Sec. 5W. PRIM Of Litin. <br />UNM/ another ate is sacrfiGah tiled by law, the lion <br />Impend by section ts21 shall arl" at the ti Rd the staasrnent <br />' It made tyld shall cOrmnlM yhbl the 14biirry for the amOW1t 10 <br />am" (Of • Judgment sgawt the taxpayer eneong out of <br />Mid► aahift is "MM M WWMe urtenforceabie by fees" <br />attww a?Inte. <br />Sec. 6323. Validity and Priority Against <br />Certain Persons. <br />(a) PllydMWI. holden 01 Secwft 1f!'• <br />k er Medwft L ww% And J <br />L IM CrWN0M — The Win nnp0eed by section 021 shelf <br />1101 be valid Y against any parehaser, holder of a ascurtty <br />InWOK mechanWalNnor, orprdgmwlt INncredifor until notice <br />th nd whkh Rise b the requtrvnwts of subsection (f) his <br />been 1111111 byIlhasmug". <br />(f) PMm For FiliefP Nof , Fwm.- <br />41) place For Filing • The notice r/grred to in sub. <br />OWN" (4) shall be ANd <br />(A) Under State Lag \ \ <br />(I) Mal Prop" - in the can of last property in one <br />office whhm the state (of the county, or other Governmental <br />subdhvisNn), a dalahaled by the laws of such State. in <br />WW ete ptoperty subject to the GM is situated. and <br />(I)) Personal Property • In the can of personal <br />property, whelMr (alhgahie or Intangible. In one ottl0, <br />wi mn, the Stab (of ter• county. or other Governments, <br />VMwis,on), a dMianated by the Iowa of such Stab. <br />Be sl ilOh ins property MAisc1 to the 141n Is 6-tuate0, <br />I "Wxh Clark 01 District COWL • la the office of the lurk of <br />Wiled, Stain district court tot the judicial district in which <br />f1 o mperty subloct to wn Is situatb. whenever the State ho <br />mOt4r(lwdeNgNled dnsetiC* ~mWs the requirements of <br />1 VAPairseraph (A). or <br />(C) Wah Powder 01 Deeds Of 74 District Of Columb a - in <br />theeffinolfheMcor0ero /DledsoftheDlntnctotColurn�•s a <br />(Act property I;Jbwt to 1110 Inns is Inuatod in the IXstnet of <br />Columbia. <br />y <br />t <br />i g <br />P s <br />io <br />2 <br />act <br />i• tl <br />Entered as Qecummv NM <br />89 -11l 2 010 <br />Grantor <br />Grantee <br />ti4dmericU �t'� <br />S7,41 E OF NEBRASEA, SS <br />gun z an s � s <br />pQQ \A -�• � f. o f <br />;r.r. <br />Or 0FFf)4 <br />(2) S-tus Of Property Subiect 10 t'm - s'ct ptifit m to <br />Paragraphs (t) end ( /t. property shanbe dealt ilobDS)itra'>ab- <br />(A) Mat Property • to the can of real propt):9p, art Ila <br />Physical location, of <br />11) Persons, Property • In the Case of personal Q MAW.* <br />whether 181191541 or Intarg11N0. M the residence 01.M <br />tuaeya+ at a» lass ele nObce of ban Is rJet. <br />Foe purposes of paragraph M (e) the residence of a comwlfam <br />or partMrsh:p Liar be donna to be me pun at whr'vi. tf.'Rt <br />principal ensctaha 'tltice of the business is routed, an@ tie <br />residence of a taxpayer ishose tosidence Is wah0ut this Unr;tei' <br />Stale! *Wl be tlesrnad t0 be in the District of Columbia <br />M Form • Via form and content of fife -.tt Sm <br />fouled to In sullowl" (1) shelf be proscribed * " <br />sdKtlf! rag f_.,_qn am" ahaa h! Vaud netwlthatsu x, W-W <br />other provision of law regarding the form or conts . of s <br />notice of r.1n <br />NOW. See section 6323(b) for protection flit, <br />certain interests even thoagh notice of lien <br />imposed by section 6321 is fited with respect <br />to <br />I Securities <br />2 Motor vehicles <br />3 Personal property purchased at retail <br />1 Personal Pic" purchased n casual sale <br />S Personal pro" S Autod to possessory hen <br />e steel propertif tae and special aeseumMt lions <br />t IM19WI111 property euOtKl to A MKhtnle's <br />,en for certain repairs and improvements <br />1 Aeorrh•y "e Pena <br />a WWI" lmdrance contracts <br />10 Pusbook loans <br />(p) RNMMg Of Nofia. — Far ourooses of this <br />Wt-on <br />(1) Generrtll Rule. — union nonce Dillon is rotted in <br />the manner pgscoted m paragraph (2) during the repulred <br />rsAling period. such notice of ten awl be tfesred &of[led on the <br />date Orr wh.ch 1111 tiled fin accordance with subWion (0) after <br />the npilatlon of such rHlhng period <br />(2- PiMf For Ff, — A nottca of non refiied <br />d.; 'N the rfKu.red rK" aG period Staff the enatUVa Only - <br />(A) A. <br />(1) Bich notgof4 "is fell" n the office ln which this <br />prior noun of lion wq f.ted. ON <br />(.,) in the cats of reel propert/ the fact of roiling is <br />entered one recorded .n an miles to NN extent required by <br />tulswtioo (11 le) and <br />lei nonecatoInw1+cn rQdafsormonopriorto the dell <br />W a rof l no of 410t:co of lion WCer 1;l9puegraph W the <br />a <br />i <br />Swzmkry naive writerf lNNM OGOceY lift Secretary) <br />M w 's tealdehce, it a notice <br />(;pt7p0iliitg a ct!a'res i>T 1110 tatpeyM <br />oY"'lien is I* met in MclertahNwo subaectlen to h <br />t'he S%nt n which tlxh resldenOa b leeltet. <br />438 RaQYind Re1MM POdOd- — in the can <br />at 1141 srJtr tt of lien, tt10 seraf - requited raffling prod" mans <br />(A� the ohe•yeer period "rig 30 days after the expiration <br />of a years star the data of the astasntent Of the tan, and <br />tal t+ eons -year Period ending with the e:pirabon Off yurs <br />,Mmr 1tu cb," of the ptsueng required retiling period for <br />arts*'MM of lion. . <br />SgL..S. Release Of Lien Or <br />Discharge Of Property. — SUW to Mill <br />ro `�npuilw oa the Seereteryh mY p reswile the Swro W <br />,0cfr rr ffmfkats of releae s Of sly herb Impacted with fosplet to <br />any mtsrtrsi, rtvanua tea not later than 90 dap after the day on <br />enrct+• <br />kjabiy, Satishrbd ar unedorcuble • The Secretary <br />f. tip' si nstthella5illtytte •tlrlsatnolntafeu /b• toatMr wIM afl <br />ihbfpy Ut reeOth f;peg hat NO fully satisfied Of has <br />necon uep n$ Wrdagw0w.• of <br />MqWp <br />,u,) tymlt7�pM�:, ldefafttumishedtothoSeeretaryand <br />atxeyaedbgTsegnsittatlf with all �atIn speeds <br />the' xea�ssed ribld by law (inNudlfg arty <br />thereo2,- e>tofsn.itte 014 pr's <br />extMlioa let auch f1'tllalc. sr4, that is In accordance with such <br />and Budr8gu)at".t. <br />and f(:rt'U�Stheredn, md:att• fgac,D by <br />Sec. 61M. Cfxafidentiality and Dis- <br />desure' of i£aturns and Return In. <br />fornraXiort- <br />(k) .DMIMartllSO Ot CWW ROpttne Mil <br />pRtMm tnl. wolf lm For tat A&M MMM <br />(2) IXulssamoxamoyrts> Nn.•Itsnot«eof <br />bon fin prfeePidtp�Titfeimountdill* <br />OYtetar10lfg ottli�tiO4NOtcN1 •`�Fa- '►4S!�COtOy. MditcillN t0 <br />any person who fgrnwsla'farlxiAfty Or fir voidance ihet he <br />has a right In the pregart}' fiAkod t.0 as t, fllr_ or Intends to <br />obtain a right In tech pfoprV. , <br />) <br />flft <br />f, <br />l • <br />Uq <br />