|
L
<br />xL
<br />V
<br />Exce" Fran Imfiared Revenue Code
<br />Sec. 6321. L(vtFor Taxes.
<br />If any person nano to pay arty tae neglects of forum to
<br />'Pay the aaree after dareaM. the Amatim (including arty ruler-
<br />*t a00rtional arneunL addition to tax. or assatoow penalty.
<br />Iaith MY meta Mal slay OWN in ad~ that )
<br />�"l of a lion In favor of tie ueated stela upon e0 property
<br />ob rots to txgeMt. Whaler to or personal, Wronging
<br />IDSuch OIrw.
<br />I. 6321. Period Of lien.
<br />Utttes$ V Ott I data IS tllKifiWl fhxtd by law, the lien
<br />lmosm Ill esedelt m. shah atrp al"tine the alaaaehoel
<br />Is teat ailed aw Comm until the liability for the amount to
<br />ewoed (or a mip"tl apse( the taxayw arising out of
<br />NO lia_ON11Y) IS S",1ad or become ufVHftf:eable by raatan
<br />e14*ersfet - "..
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Pwehoaa'a, ffoldsn of loci ft In.
<br />Weft Uodw Ws LWm% And J ----M
<br />LIN CndN M — The His imposod by section 6121 shelf
<br />Mt be valid as age 1st any purchYM:- holder of a 14ltaity
<br />interest meehanwis ranee r Iudgmetd Der. xttdrtor until net"
<br />thereof which mo Nee r44ulmtf_Ot subsection (f) t'J$
<br />been -1110 by the *reu -
<br />m Plow F4WFW4 Noft, Form. —
<br />(1) Place For Filing • Tntt W'Am rarened to in sub
<br />$ocular (e) Shall be filed
<br />(A) UMer State taws
<br />(n 1421 Pro," • In the case of real proptfty. lz-wz;
<br />office wltlrn the State (r the county, or other oaverr?atircal
<br />Subdivision), as UergAsted by the laws of svch Stjt%. n
<br />which the p(Optfly futljeCl to the hen is situated. and
<br />in) Personal Property • In the rase Of persona:
<br />Property. whether tangrbk Or intangible. in one office
<br />wtthrn the Stara for the coanty Or other 9overnmeN2.
<br />subdivision. cc desa9nated by the Uwe o! sacr. S a s
<br />m which the ltrttpatty subiw to the lien IS sftua:W.-
<br />r
<br />(8) With clerk Of District Court - In -he office of the clerk of
<br />the undtd States district Mitt tot the lad e;!al daltiel m wE:ch
<br />the Property subject to hen ,s srt.rattd. rilnedever the State has
<br />I-? of Ile deSrgnafed Or't cff:ce w1+Kh Teets t".e =4,remer'rs at
<br />cy�paFd9r 'a,L�- !fir. �:
<br />fC) With R*CGri aOf Deeds 01 The Dwrrci Of Co•urrpy :-
<br />tits Office Of the llfc %tr of Deeds of the Drturtt of eol,rrrN d•rt
<br />Me property ScUct 17 the hto is SAUated rh t". & (Pitt of
<br />'C; %Mbq
<br />M
<br />I
<br />I
<br />g
<br />S
<br />1
<br />Soo
<br />m
<br />Entared as Dmn%W ( ,
<br />89-ii-we l t)317.5
<br />Gfanff�t --
<br />Nnmsrirraf
<br />STAi h r; NEBRASKA) Su
<br />COUt"d " OF HALL
<br />0
<br />JON 23 All 10 '00
<br />(Yi Slius of hOWty SaW To Lan - Foi purpovaa of
<br />pwagraphe (1) amhd tQ. p optrtT shall N deateed to bs aituaad -
<br />(A) nesf pro" • to ft.*. =$$ of real property, at Its
<br />physical location; or
<br />(e) Personal Property : In the case of pere"properly.
<br />w%HW tomilMe or lntangrttle, at the Midianite of Ina
<br />taxpayer at ft tkM the ratio of lien Is film
<br />For purposes of paragraph 0411. the rtildence o1 a corperatln
<br />of pwtfershlp MCI be dotmef, t0 be the piece at which f
<br />prinnpal axacuttve oftic>; Qt ft business is located, and to
<br />n$Idsnoe of a taxpayr MMnsereeltionce is without the Lww
<br />Slates lawbto"aw N be Vt:fe District of cowlebia.
<br />b) Fars(, .- The tone ar4 content o0 tpe noting
<br />referred t: In labUdlon (a) $1411 be prescribed by ihe
<br />Sacntary:• Such notice $(aril be valid notwitMtanEmo any
<br />other provision of law regadirg the form or Conant of a
<br />ratio of Len.
<br />Sim saciiun 6323(b) for protection- for
<br />certain interests even though notice of lion
<br />imposed by section 6321 is filed with respect
<br />to:
<br />I - Secu -be
<br />2 Motor vorlon
<br />J. Persona, property wxcruisa3 at fatatl
<br />a Ptfsanalpro" purchased in casual a&,*
<br />S Persona) property subiocNO to possessory Itait
<br />6 Real property fix and special assasmtnlliens
<br />I Residential otaperfy r4t*110 a mtchamC's
<br />lien for cerlalnfe alm4i amprove•nots
<br />a
<br />Attorneys litters
<br />9 Certain insurance contracts
<br />10. Passbook loans
<br />(o) Raffling Of Nuke. — For purposes of thq•
<br />section -
<br />lt t General Rule. — unless natice of Len is rlf lad In
<br />the manner prescribed fn para2rapn 12) durum the required
<br />refihna. period such nct•ce of hen shat be treated as 11 :ed on the
<br />date on which d .shied fin accordance with subsection 1n) aftef
<br />the to ratrcn at s-eb fetdrr•.y period
<br />7- Place For Filinig. •— A not::e or •.en :et tcd
<br />dieing t-e te;u•1rA rehi:n9 De11(ii'•3?all De effacUva Ln�y .
<br />(Al if -
<br />ia s, tnnonaot ;renrsret,ledmtaeottresmwh,c ^ere
<br />c-or noti:e of i.en was tied, one
<br />111, •r+ the case of real property. the tart of reform„ ,s
<br />e'rtr-d and reco,ded , an :ndea a me eaten! rea,re1 7r
<br />s:Diecvcn a. w, arid
<br />7r -' any case m which 90 days or rro•e D: J, '0 the date
<br />Ot a 'efr1419 Of n011te 01 Iren undo- s,lbpa•agfaDh (A). the
<br />N
<br />in
<br />Suntary.fbwvw i "fk Information (in ft manna
<br />p(tKrnbed In NO144011% Issued by tte Sec P")
<br />COncerrung a charhga In ft iaxayw•s raidonce, it a notice
<br />of such Iles It, also film in accordam Wo subeKli in (Q in
<br />ill* Stall at 1ratGtA $hint( ratio! W It' 1 111111
<br />ct enemy noRun " PatlOd. _ to Ma Casa
<br />7Mlitee tNNimhg POMW nears
<br />(A) the Orte•YW WW indin6 311 days after lMexpiration
<br />Of 6 years star 11N•dala of the afreeement of the tax, and
<br />(6) theor*ytti#WW nd)ngwttfffheapirafteeit)lars
<br />after ft Clow Al 7e preceding required rafillrq W.W .:r
<br />such nwo M'.*tn
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Rsfooaa Of Llen. — suelect _ro s_IKh
<br />rrge)atisre as ere phis We; ee Secretary shy(
<br />asw a cor"Uto of say lien Imapaea0 with respect 10
<br />SAY lnwnalr ! Lh n )dr�;s� •rt:: --y 4•
<br />Which
<br />(f) Liability R Unenfptcia" • The Secrotati
<br />Ihistlhstlhei4"Imifr immountvansed,togetherwith aI
<br />itwat In respect tbatatf, he been July satislied oc,caa
<br />*am legally umiloreesitie; or
<br />(2) 6on0 PAPOV40 -Then is furnished lathe sociver.).wo
<br />auepted by Mm s Sane feet is corhdltlorhed open tie payreafdmA
<br />the amount assn"ll, together with 89 Interval In reload
<br />thereof, within LM lima prescribed by law (Including any
<br />extension of such time), and trial is in accordance with such
<br />ciqumfr /ltfsrtttatingtou:ms.vn0rtions andformoftMEond
<br />and surates thereon, as may De specified by such regulations.
<br />.Sec. 6103. `Confidentiality and Ois-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Disekwure of Certain Rotuma and
<br />Rslum information For Tax AdministroWn
<br />Purposes, —
<br />+2) D:sclosJre of aT0,111 ^i v S;a.7A'Sr4 )fen - If a notice of
<br />4HTras been hied :,,rS.aM t0 ih pr'l•.;:,C ( +l. the amo,n: of fhe
<br />MtstanOrn9 Obcgatfon Secured; r ", ;: ' ,en may Do d4ciO3e4 to
<br />any person wnD ixmstes saiwactory water ev.eenca that he
<br />has a -9`111 In the DrODerty Slbtect to such ben or Intends to
<br />oOtLn a rr9ht n s.!^proNrty
<br />J
<br />i
<br />riott,
<br />�v
<br />r_
<br />riott,
<br />�v
<br />
|