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v� o� v � M I Exeerpa Fran lMs" Rillim- asCoda Sec. 6321. Lien For Taxes. M any goners flak to pay any tax holi xa or fetus" to •day 1M delved AIW dworA the amounl (intiuding any kW- OK so" W SMWM, &"it" to w, of asmmbie PWMY. "Wil r wo any C" "way acaw in hatim thisrow shall be a lien In laver of the UMW Sum cp0a) air om"Tty arm two to orsprty, toMlfe► "M or "rsanez bilwehf M W dt Meson. Sec. 6322, Period Of Lien. uMSaa anOtlw dal Is gatificaby fixed by law. the lien _ ireeeei btr Meaew tilt area arW alike hived fbSLWaeeM h teed• Laid ahiR 1cenliniN anal fee kaliutff fa fix twi�eif If esse!!e!t (;e a N!!•wpe aurws tie taxpeyer U Ma out Of etlNl Iiatkldy) if fatefied er baeOrlxS uwft"abu by f$aw of low of bne. Sec. 6323. Validity and Priority Against Certain Persons. (a) Purd Ws, Holdon Of SeamMy In- brubl MI dim ac'is Lknof% And rf 4prA It Lim Cra111111111M — The on imposed by lotion 8121 "I rat he vaW as aaakaf arty purchow. holder of a "Curity inarast, lileehank'a l tenor. er itlOginent fun creddor unto notcee thareal whin neefl the (Wiferfenu of subsection (f) has tear tiled by the socrKary . m 1111m For Filing Waft, Form.— (1) ►fare For filing - TM notice raferad ton sub - MCIi0f1(a) Shall be tiled - - - (A) under state Laws (I) Mat P'roperty - M the rase of real property, to one office within the Stied (or the county. of otter governmental subdivision), as do"O" ed by the laws of such State, in which the properly SubiK( to the hen IS 844100, and I% P#F$Msl Property - in trW. '-Jaa;?t personal :'V30W. ahelm tangible of inufig e • m.•Ore office y'ft Be Sfaa (Of the COUIV. or 1�1%d?- yp,tetnmental subdivision), as dtsTys sd by the Hers. 9 :Such State. in which IM ptoparri, s tt"*f to the 146'rs situated Or (a) with clerk of D;sti ttt CDUfl - to the office of the clerk of the united Staffs d,stricl cwrt for the itidiciit 4A7,Ct :n wthch the property subject to lien Is situated wheiftvyetthe State his not "jaw dssrgnated one office edvch ftwtSl*muirer..enls of s.it)parapratlh IA,- o: Its with hecordef 04011111 Of the District Of U'dmD a in "+e;f s of the Recorder of DWS at the D :ttr,ct of Colvm:P a .t 14 D/o9erty lyn s snuated .'+ In.. G .lnu of �C wrnbie z I C' oe Entered as DoM- Ment IN 89—l) at. 7 ;3 CtaflME ;--;' 8tafitle_....� -- tifltmarrest . . �1.Atl•: t';" NEF1ftASKt�} S5 '89 JUH Z3 C-) .list. M Situs Of Prewty SubWt To Lin - For purp"" Or paragraphs (1) and 4t,property snail be donedto be ettualld- (A) Mai Pro". - In the case 01 real property, It Its ahlr " ; of IS} Personal Property - in the tales of ported" Folierly. M% ter tangibie or intall i0q, at the r"IQuKr Of the anpeyer at dlatim tM Meters Of Ball is hid. for Du tools of oarownh to (9)• Vie rwlden" et a corporapa(o Or parthtrship shall a MerheO to be tte pia" al wi o fZfa p(iliogal executive office of the business Is Will and ft f."dor"of a taxpayer who" fool" lCe Is witMul ft twm $*W that) be d"leed If bo in IN 01*kt e1 CelufWAL (3) Fatal • The forte ad conNm N• tae nog" re4rrsd to in attestors (a) shall be p(ocriod try life secretary. Such r%:ece shaft to valid notwithstanding any a*w erovloWn at too _rsoudi;g_Me_l M Of ONUM Oft entice ;l lion Note: See section 6323(b) for protection for certain interests even though notice of lien imposed by section 6321 is filed with respect to: 1 SeCJAtea 2 1Aotoi vthiclas d Pereonar properlll pxchaod lit rstatf ' a. Personal properly purchased in casual sate S ParsOnat wXxii 'A SJO)Kted to poss"sary lien e Mai prow%ifex and special UMSR lit liens 7 Ret{asrihai jClipMty subject to a mechanic's non for cortain'repairs and Improv lowts S. Anorrwy i item tf Certain insurance contracts •. 10 Passbook loans Ill) Rafifing Of Notice. — for pvrpmes or Me section - : • (t) Qiroeral Rule. — urless -Icticq Of lien is refilee In 'the manner prescf bed in paragra2" f1)AUring the repaired refihng period, suc!t nOlice Wien "has ZeD.pated as Wad on the date on which a rp :103C'` iccordinct'Mi1' t ibsechon If it litter the exp.rshcno' mn fi litfi'-vy period ill Pfau For: Filing. — r node of I:en rented i;,mg the repu•red refoing period s ^tai 5e elective oiny - (Ar it - iII such notice of lien ie- )dit'In IU office in which the pear notice of ilia was tiled, arc ' . Ill. in the can of teal tact of ret•Bmj�'s eniefed and recr tied m a^ +Met extent teouma Cy' s.psectron Ili f1) and -1 •e, in any case in •t:-rti 90 dairs or more pr.o, to the date of a rehi,ng of not-ce of i-en .ruder subparagraph TAT, tie C.- � bf, z P Secretary recelved'wi(ttin infermatioo (in the lwm prided in r 080 ft Issued bs this secretary) conca drip a cu" in life tatt"Yor s residence, N a notice of elrch lien is sue Aid In amrdance with subasetlen M M the State M few such r"IO m Is foaled. (A R q*W Roft Pefod — at Ye taw of any hall" of iha. tl wm'tWlred refiIW4 ()e IW mw+e - (A) the or*y"t Derled ending 30 days afW 00 alto 00n of 0 years afar Nice dale of the aa"elnent of the has. erb (0) tboore• yoarWtodW4ngwith tMixgifMionof0y"rs $RK f clo" of the preOed' M required soling ptrlttd for such emce of lien. Sec. M. Relem Of Lien Or - vi5iiatyv-vt`riv{rcrt e _ (8) Rebm Of Live. — SuW to fief, r gulatiors as the secretary fray procrlbo, the Secretary shelf IsswareRitigtsotr tatrytiMifhpDSlptr.`Jltgpectto arty internal Man Tatlr then 30 days after the day or which • � +' (i) Lability per ~Iormbi - The Secretary fieda that the tu (klitir form amouM assessed. tog#Uw with &-I , 7 inw at'A'! "petl thereof, has bon fully e81161ie0 or has baco".IMWJy unilmorc"bi: or (21'ik% okc coquo- ThereisturnxMdtothe Switary Yb KceptedbyhimaDW .tt:xtIsCOVINO4duponfMpaymem01 , the afnoum assessed. 12*1* with all IMenef In tow ' thereof, within the bme •pirttr w by aw (including any ; sxtosioel of such time), Slid, Oil Ism accordance with fuctn rqufrMnatta rNating to fermi, cOndatons, and fYi,71 ct tM bond and suretb, thereon. as may to emitted by jib red cations. Sec. 6103. Confidentiality •anid Dis- ` w closure of Returns and Return In- formation. (k) Diselosurs of Certain Returns and Return Information For Tax Administration ft"M- (b O sclos�re of arr•ount of oitstandr1g ;,en • 1r a notice et Tien has been filed pursiant to sectors MY) the arnourt of Ile . outstsr0 ';, 09iigatan sli Dy such i,eh may. Pr O WaSed to any pn'sen- wno furnishes sat -stactory wnllln 4.4%ance that he rat er`la4r• :n tr:e property SJbjecf tD such : qCn nr :"tends t0 - Orf`a � E•r ;y`S :R a+tf-, O':.;crt'y r• .J