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r e � r IL `\ I E CVP FrOtrh.MWW Rmnue C*" Sec. 6321. Lien For Taxes If any person halite to pay any tax neglects or refuses to PAY the same After 4emsr4 the amount (including any Infer. 115t. Nditi* W Amount. gd&tion to tax, or assessable penalty. "oft? with any caapyl ll"A sty edgUe in addition maretol shed M a trees N lever of tra UFM states upon+ all property and rights to proparry, or*,har real or personal. be:org ng to eiiedsaoraon Sec, 6322. Period Of Lien. Ur"a" another data 11 specifically fixed by law, the Iran Is made and shift continue until the aliAbutty for slice ernes. w6 "now for a judgmanl spot the taxpayer arralr4 out of KO UablRty) is atisrred or becoming unenforcesels by reason of ISpec of time Sec. 6323. Validity and Priority Against Certain Persons - rt Purd m es, Homm Of swartty In.. fMMfA�i.►.MrO_OI�rI k's LIMOIf, ArA dudOmni LIN ww� — The lien imposed by tiarl.dr 021 s:1; naf ca', valid AS Against any Milner. holder at a Sec -city interest mechanics lianor• or judgment iyn craddOr until net >>s thereof which meets, the requirements of subsection It has been filed by the Secretary. fl) PIM For F1 01 R dw, FOM_ (t) Place For Filing 'b•. nor4s ;ynetred to in sub. NOW es (a) acre by filed - (A) Under Stab Laws (1) P" Property -0Ahe case of real property, in one dffke *MIA the SUB (or the county, or of^4r govemmsmw e LtiGanatan), AS tlaipnaed by the laws 01l;uch State, in al"o eye Property Subject to the lien is si xw; and qit, Pars ' Property - In the Casa of personal within tie State (orA�the county. or Other governmental subdivision), as designated by the laws of such State. ✓ r wMCh the property SWW to the lien is aRwted; or (!r with Clerk Of District Court. In the off a of the clerk of the United Stain district eeurt for the judICIL, ddtl tt :n wfnY4 the property WCtact to lion is Sitaated. whenever t'N Stare has "M by 40 Oft'gMLd oft of its which meets the raquirsmttCtor $~Sgraph (A). or (c1 with %MdV Of Deeds Of The District of Columbia - in the Office Of the ttecarder of Deads of the District o! Columbia. if the property autriett to the IM is situated in the District of Columbia. m "d NA 09121 11129 ?6 STATE � = IdCG�I- �C•(��ti) CC (' ill! 1. )SS _ O °39 JUN I? An as OF OPFnS 12l S•tus Of property Subject To Lien - For pu!pirft of pa a$raphis (1) and (4)• property aheil N doomed to tie S.tzL(td - (A) Ras: probarty - In the case of rat prOpelfp. at, its physra, l�jjon: or te) Fraanat Property - In the can of ItersoriaS Vegerty. *haft: rapglbie or Intangibfe. of the ref.dcnce 0 the cawasaT is ice kme the nOtiact hen is filed. Flier dosesofpangagtrt < jt81.t tesidenceofacorpc.aton pa"rsh C 0%?j be iemw tg em the place at wh!cD• the pnmcipat executive 010.0 If business is lotatet, esd fie residence of a lax:Nzyer whose residence r! wdhwul !"e J7Rld states shall lie r es'lto to be m the Drstrip Of Columbia. - (3) Form . T)aa form and content of tQl1- ^ttice raferrod to in sutlsiction (a) shall be prescribed ey the Secretary such notice shoe be valid notwithstanding any other provision of law regarding the form Or cat"Ar of a nr>ttce at lien Noh: See .50ey t, &323(b) for protect::r for certain Interests even thodgh notice 0 tien imposed by section 6321 is filed with respect to: 1 Securities 2 Mot:r veNves 3 Psrso.•rai r.operty Welland at xta;► a Persona; propentt purchased in co" ,a* S P"Sonel property AUbjected tO 2CSSass0.y 2,40 6 Rat property tax and speclat:arsESf deaf Sens T Residential property sutgKt tCa!txtdha'iKf IIM for CeAarn repairs and impmvern" e Attorneys hens g Certain insurance contracts 10 Passbook loans (g) R01VInO Of NOW0. — Fer purposn of this section - n► G1111" Ruk. — Unlace notice of lien Is rar1W:n the manner p asoresed In paragraph M durinp the tequr!ed refiling period. a 1M' n0tice of I*" awl be treated $9 tiled-,- dU data orrwhieh it is riled (In AM1621101 with subsection (A) after the exprntion of CKII rsflling period 'Z. Place For Fit A notice of Gen re!ued daring "is aequred (Ifuing P@004 shall be effective only fed i7- . y. sa.* trobfrot lion is rtiledInte office lna ",' 7A prof r.D 4 0-id^ was filed. and (u?-rn tmw Case of real ptoxrit.. the fact of tefling is angered ax recorded In An Irftz M Ste extent required by `subs "C71 M (4). and (0) In any wwn which. OD days or more prior to the data of a ret:ling Of notice of lien under subparagraph (A). the Secretary received written information (in the manner Prescribed In ragutaticns Issued by the Secretary) concerning a change m the taxpayer a residence. Its notices Of such lien rs 8190 filed In accordance with subsection (n Ice the Stab in which Such residence Is looted. (3) RIMPhd Re iing Pallid, — In the die of any notice of hen. the term " required refuing period' means (A) the one•year period ending SD days after the expiration of 6 years slier the date of the astesamont of the tax, and (9) 1MOnbyarperlodtnOmgwrlhtMexplratl0nofey lArt after the Nose of the preceding required ratiling period for such notice of lien. Sec. 6325. Release Of I inn of Discharge Of Property. (a) Rf klm Of USM — Sagest to such regulations at (he eeere m may prescribe. the Secretary sMN Iesua a Certificate o1 release of any lien Imposed with respect to any tMerhet revenue tax not later than 30 days after the day on which - finds that ithe liability for the *mountf ASMSed. together with rntuat in respect thereof. M! been fully satlsfled or has become legally unenforceable; of (2) Nona Accepted • Thera is furnished to the Secrtaryanct accepted by him a bond that is conditioned upon the paym mircit the S'Mnt assessed• together with all I te;grt in (aspect 0WISCf within the time pracrUkd by few (it4;,•p-dimp arty axb.9aXA of such time), and that Is In Accordance with such reauhaf!tents totaling to terms, COM111009, and form of the band and sureba thereon.» may be epecifte l by wdh roguranons. Sec. 6103. Confidentiality and Dis- closure of Returns and Return in- formation. (k) D W =r* of CaWn MUM KM RR of MM"On For TAX A&ftb m — (2) oisnosur@Otamduntotoutstandirp lion. •Ilanoticsof lien has been filed pursuant to section e323((L the amount of the outstanding oalgatioe sec wed by such Ilea may be disck*M to any person who furnishes atatarmory written evidence that he has a right in the property s400d M Suer- Lien Or Intends to , lira: -a -14hi in such property. Li i .., 'rte r �r_ .1 IF PIT.]