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� `V8 ExaMle from InWMW Retfenue Code Sec. 6321. Lien For Taxes. Of any person Uab:e to pay any tax neglects or refuses to pay to ama 411er dim" the amount (including any infer. set, Additl0r al 81m0u41 afth" to tax, or stumble penalty. together with afy cab that fns f accrue in addition Menlo) shall be a Uixn in favor of it* UmM states upon all property and rights to property. WlhetSo real or pe,sonai. teiongatg to such omn Sec. 6322.. Period Of Lien. .. tUL1 another dab Is sWzft Cy fixed by law. the lien Imposed by section ew Sha(i RI.IM.At the tine lht assessment Is made and snail Continue until the liability lot the amount so sistlsassd W a 1099 nl 41111»1 rife taxosyer uit" out of such kabt(try),n satisfied or becomes unenforceable by reason Of tepee o,h-l". Sec'. 6323. Validity and Priority Against Certain Persons. (a) hmhoWs, Million Oi Ilseurfty In- tetreek, of elwtle's Uwam had 1adrient Lien CrWWArL — The ban imposed ny seCOan i32t shall not be valid a MOM any purdAmr. holder of a security Intent nectianic's tenor, of {ddg —dr-1 4th creditor until notice thereof which meets the reqzt"&l 3 of subseerion (f) has been filed by tae Secretary . . (o Plow Fat F" Noda; Fam.— (f) RAW f:sr R,.iV - nt notice raterrad to in sub - Settlon (a) anal Of Raid - (A) UNK stall Lan (I) Neal Property -V tr a ease of real pro;erty. in one orrice within the State (or the county or other gowsmin rdal tubdivitlan). as designated by the laws 01 such State. in who fns property Sub(K1 to the heft is artuated and (u) Personal Property - in the cue (:4 persona; property. Whether tw*blw tlR IrCanliW in One amts Wth,n tr : SL•ts (Or the .� fie Wbinitionf as deaquod bh the laws of such Stab. in stWCt lte property SudlsCl' to the lien is situated: or (re) , Wi Oki Of District Court - In L'fa office of Cie clan of ft United i'ae d)strid taw? far the judicial district in wraith Qie prawy sua)act to lien It L04*04. Whenilver Ire State OAS not by lawt[elgnafee one Of fits• nth meets ter requ: remains o4 tub /daiflldf t tea. or (C) WGItt• %Wdet Of naetls of The D,sintt Of Columbia - in the office idirallatorderof Deeds of the Oiltr -dofCoiamb,a it the iWO01 f. suited to the I-on is situated in the D3tr cI of fAlum!D:a e! IL I S Enliored ns (N-iroment Nr•. Z Grantor Crantee S TAT F ;F NE Cr'� 4, K A) S5 fir. P '99 JUH 2 Act 9 53 ern. Pr 0PFi•4 i I • i7) S,tus Of Property Subject To lion - For purposes of paragraphstt) and( a). property shall lgdeemedtobe Situated - , (A) Rail Property - In the use at real property, at Its physical location. or (e) Personal Property - In the case of personal property. whether tanynbls or intangible, at the residents of the taxpayer at Mfr time the not" of tiNf is Wall. For prirposea of paragraph (2) (e). the raiem, of a corporation of Partnership shall be deemed to t* toe pats at ■hkn the principal executive office of the buSie1S Ill iocated. and the residence of a taxpayer whole residtnce u, wthoui the United States shall is deemed to to in the Distinct of CafumMa. (3) Form - The form mid content of the Rhtr„ E rateried to in Subsection (a) shall be plsltrlbae . M qW Secretary. Such notice shad be valid nA1W .lhatiiding any other provision of law regarding the krzn or cecttnt of a notice of cud NOW See section 6323(b) for protection fe- certain interests even the.-gh notice of lien imposed by section 6321 is tiled with respect to: I Securities 2 Motor vanicles 3 Personal property purchased a1 retail A Personal property purthssed in casual sa•a . S Personal property subjected to possessory lien & Real property tax and special asetsneni liens 7 Residential property SiiDjeCt to a nlOvic s lien for oertaitf repairs and improvements e Attorneys hens g Certain insurance contract tO Passbook Ims (g) Refiling Of Notice. — For purposes of this section - it) Geft"Rule. — urvtss notice of ion t1 rerw in the manner prescribed in paragraph (a tl irtrg the rr~, :red. ref leng period. such notice of hen shall be treated as Used cc, v-a date on•which it is filed fen s oordarke with subsection f,; affair the expiration Of such refdino period m ,Pease For Fffk% — A WtZ of lien rallied durunq the tegwrad rMitng, prat €hYL be �!fecGve only (A) n- (I) such notics te-%W4arafwd;n the office In which the prior notice of )ion was tiied, am . GO in the Can of tea ptalet:tp. f o fact of telling is "fired and recorded in an index to -ft extent required by subsatti0n (1) (4), and (9) in any case in which. 90 days or more prior to tea date of a retiring of notcs Of hen under subparagraph (A). the I i Secretary received written Information ( =.n tee manrie Prescribed In regulations IUWd by tk secistary) comming a change in to tast;ayer'e residents. If a flat" of such Usti Is also filed Af acbtirdince with subsection (f) In the State In who ouch resift" Is located. (3) RoQWW RMOV Petlod. — In the can of any ndtix at Dan, the Wm NNIfed folding pluiW means - (A) tea orwyar period Wing 30 days toratlon of E gears after the date at the assessment n "the tax, and (9) this onayJarprtattsndirQuithteexpranaftAyam attrr: ftra;1014 of the pMadmg required refiling period for such nolq of lien. • - Seca 6325. Release Of Lien Or Discharge Of Pmoerty. (e) MOM Of Lien. — suoilla (o such regulations as the Secretary may Mribs. to Secretary Shall issue a cinifica a at release of any plan impow with respect to any internal revenue tax not late than 30 days arm tin day on which - (1) Liability Satisfied Of (knillormims, - t * secretary finds that the liability for Me amount stils"aa taneitter with am interest in rape( thersot, has ban fully satts!w. df has beconn legally unenforceable: or (2) e0M Accepted • There Is furnished laths Secreargatea acuptso by him a bond gnat is conditioned upon the payinelKOt the amount assessed, together with all interest In respect thereof, within the time prescribed by law (including any extension of such tine), and that Is in accordance with Such raqulremenb retating to tams. conditions, and form of the band and suretes thereon, as may be swim by such regulations. Sec. 6103. Confidentiality and Ols- ctosure of Returns and Return In- formation. (k) f b*ft n of CKWn RdUrM and Re.tu.,m IInfom doer For Tau Adminbtrsdon NMG M. — (2) 036mure 0f amount of Outstanding lien. - If a noGgot lien has beanfiledpursuantto Section 6323pf ),the amount of the ouutandnng obligation seared by sutra lien may be disclosed to any perm who fumistes satisfactory written evidence MM e list a right in the property subject to Such lien or Intends to obtain a right in Such property .rWet