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F 0 a 6 X11 ti eo t, 1• ExeerMa From Inllrnal Revenue Code Sec. 6321. Lien For Taxes. M any person liable to pay any tall neglects Or retus" to PAY the sameaffer demafld. the amount (including any Intel• eat. s"tianal Amount. addition to tax or assessable penalty. MIWW woo any tests tail may accrw •I addition Inn rmal AW be a ties in f&O M the IieMN Stales upon all property and rows t4 off"". Whether reel of persohat. Worigme M ,hide person Sec. 6.322. Period Of Lien. UMM &M ft date is specifically fixed by law the lien W"Oesd by section $321 shelf arise it the time the assessment is alaMe and small continue until the ustirlty tin the amount so —=d ton a 1taneet ag_i s! the faalli- :. &ruing out w' such Irabfitty) is satisfied or bkVmef unenfortee0le by reason at lap" of fmie Sec. 6323. Validity and'Priority Against Certain Persons. (a) PWdieslr's, Ndders Of Sealrlty In- Marelb. rMauoe.Aeek'e LIMWL And Jeri' aww CrealWL — Thelienimppsed0ysw,o,,w1lyll nM be valid of *post any purchaser. holder of a secilrrty Iaeaett. eteetianic's land► Of judgment lien creditor uMd notice #WOO which meals the requirements of Subsectio0 iII has boon filed by the Secretary (n Place For Filing Notice; Feral. — 11) Place For Filing . The notice referred to on sub- section lay END be filed - (Al Under State Laws (it Reef I>ropierty . In me case of real property. in one Omtewithinthe State (Of the County of Other governmental subdinSnanl, as designated by the laws of such State. rn a hicn the property subject to the Ion is situated. and tin Personal Properly � In the case of personal property whether tangible or intangible. in one office whin the State (or the county . or other governmental subdivision) •as designated by the laws of such State m which the property subl"I to ihe lien is situated at eel V" Crera Of district Court - In ion Office of the Clerk of the Unfleri 5tatfS "Il ct cOuif fa ton tuft* disfrKl in which Inc property subl el r0 hen is situated. whenever ton Stale bas net bylaw designated one all" which meets the (egierMaMilel subparagraph (A) of (C) wnh Recorder M Deeds Of The District 01 Cotumbfa -In the oll.ce Of the Atcorder of Deeds of the District of Columbia if Ine property subject to The lien is Situated in the District of Columbia i F U 1 121 sinus Of P100e111 SUW To Loth . FOt IWipONS Of paragraphs fit and 141 prpptrtysltallbedet"lOOesduated tAn heal Property In the case of reel properly at dS pffyFlcal location or (e) Personal Property • In the caSe of personal property. whether tangible or intangible al Ifre relyden" at the taxpayer at the time ine notice of lien is filed Fat orpoaesofpralnpht2l(SI tharesldenc4Macailontion Or partnership shall DO deemed to to the place at which the Principal exaculiyt office 01 the business IS totaled. and the residence of a fax0aytr whose 16341 is without the United Slates shall be deemed to be in the District of Columbia (3) Farm_ • the form and content at the notice referred to in subsection fit shelf be prescribed, by the Secretary Such notice Snarl be valid notwithstanding any aher provisfon or law regarding the form or content of a WI;; of hen Nola: See section; 6323(b) for exceptions to a valid notice of lien "sad by section 6321 with respect to: 1. Securities 2. Motor vehicles . 3. PlrsonalproWitypuretlasedatretail 4. Personal prop"t purchased in casual sale 5. Personal property subjected to possessory, lien 6. Ilea) property tax and special assessment liens 7. Residential property subject toe raid.lanle's lien for certain repairs and improvements 8. Anomey's liens 9. Certain insurance contracts 10. Passbook loans (gi Refiling 01 Notice. — For purposes of this section . Ili Genera) Rule. — unless notice of lien is rented in the manner prescribed rn paragraph 121 during the required renting penod such notice of hen shall be treated as filed on the date On which if is hfedlin accordance with sabstcbon (y) after the expiration of such retiling period, (2) Place Fair Filing. — A notice of lion refired during the required reritig period shall be effective only W if of such n011ce Of men IS rental in the Office rn which the polar notice Of hen wa$ filed and till m the use of real property the fact of herding is entered and recorded to an index to the extent required by Subsechon 111 (4) and (8) in any case in winch 90 days or more prior to the date Of a nfiiing of notice of lien iIndw subpeq,raph fAl. the s.� Secretary received 01#1111111 mfarieNion nn the atone, pf"erftod in regulations ISStod by the setiluryl concerning a change in thetaxpayer a tesdlhi 11 *notice Of such ion Is &ISO filed in accordance wrMlubtection(1) in the State rn which such residence I% local" 13) Rewired lWi ft Per",— M tltewe of say notice of 6". Nee win -fequir40 rNrinp pried•' awes• IA) the one -yeer Wtod ending 30 day, after NN Up~ of a vea s after ton date of cite as"ssnseel of 1M lea. WA 181 the one -year period ending fftahllia"pirabeaof dyears - after the dose attlie oreredrM fsqu Mfddma yrrrl em_„ such notice of ion -Sec. 6325. Release Of Lien Or Discharge Of Property. tat Blinn Of Lien. — sullact to tutu regulations as the secretary may prescribe. the Secretary shah LSew a certificate of fil m& ota>!y lien impes" with roped to any intern; reeenus tax not tatty then 30 days abler ono Silly on which. (f) tiaboitity•satistod or UnenfdreeaMe - The secretary rinds that the lralAtity for ton amount assessed. together with all interest in respect thereof. has been fully satisfied Or has betoaie legally unenforeeab!e. or (2) Bond Accepted - Thee a furnished to MtSeuturyand accepted by tin a bond Thal Is Conditioned of ft;; a� of the amount assessed. together with ale Interest in oS%W IfItt . within the time prescribed by taws (meliidag anyi extension Of such time). and the: ism SCCOfdartel with SWIM requirements Waling to tetms.tohddlm. and form M this bow and luret(es thereon, ea may be tpedfied by Stich ropdoeiii Sec. 6103. Confidentiality and Dls- closure of Returns and Return In- formation. (k) Oiseleewe of Certain RlWrne lei ReWrn IMKMMiM For Tex Adlliniafration Purposes. — (2) Disclosure of amount of outstanding lion - it a hMICe of lien has been fired pursuant to sectionfi=11. INamolmr!of" outstanding obligation secured by such him any person who furnishes satisfactory written evidence that he has a right in the property subject 10 Such Iron Or l rjS W, to obtain a right in such property i i s. W i r k�r Entered as Oooumso 6W Z $9r --10 3 3 0 7 Grantor — n Grantee_........,. —. o N Nurrt/rit;el — � T.A.T� C" NESR!,SKA) So � c soft It OWIT" VF N `:tL IL SIM I JU3 Z8 Phi 3 .• 33... V P 121 sinus Of P100e111 SUW To Loth . FOt IWipONS Of paragraphs fit and 141 prpptrtysltallbedet"lOOesduated tAn heal Property In the case of reel properly at dS pffyFlcal location or (e) Personal Property • In the caSe of personal property. whether tangible or intangible al Ifre relyden" at the taxpayer at the time ine notice of lien is filed Fat orpoaesofpralnpht2l(SI tharesldenc4Macailontion Or partnership shall DO deemed to to the place at which the Principal exaculiyt office 01 the business IS totaled. and the residence of a fax0aytr whose 16341 is without the United Slates shall be deemed to be in the District of Columbia (3) Farm_ • the form and content at the notice referred to in subsection fit shelf be prescribed, by the Secretary Such notice Snarl be valid notwithstanding any aher provisfon or law regarding the form or content of a WI;; of hen Nola: See section; 6323(b) for exceptions to a valid notice of lien "sad by section 6321 with respect to: 1. Securities 2. Motor vehicles . 3. PlrsonalproWitypuretlasedatretail 4. Personal prop"t purchased in casual sale 5. Personal property subjected to possessory, lien 6. Ilea) property tax and special assessment liens 7. Residential property subject toe raid.lanle's lien for certain repairs and improvements 8. Anomey's liens 9. Certain insurance contracts 10. Passbook loans (gi Refiling 01 Notice. — For purposes of this section . Ili Genera) Rule. — unless notice of lien is rented in the manner prescribed rn paragraph 121 during the required renting penod such notice of hen shall be treated as filed on the date On which if is hfedlin accordance with sabstcbon (y) after the expiration of such retiling period, (2) Place Fair Filing. — A notice of lion refired during the required reritig period shall be effective only W if of such n011ce Of men IS rental in the Office rn which the polar notice Of hen wa$ filed and till m the use of real property the fact of herding is entered and recorded to an index to the extent required by Subsechon 111 (4) and (8) in any case in winch 90 days or more prior to the date Of a nfiiing of notice of lien iIndw subpeq,raph fAl. the s.� Secretary received 01#1111111 mfarieNion nn the atone, pf"erftod in regulations ISStod by the setiluryl concerning a change in thetaxpayer a tesdlhi 11 *notice Of such ion Is &ISO filed in accordance wrMlubtection(1) in the State rn which such residence I% local" 13) Rewired lWi ft Per",— M tltewe of say notice of 6". Nee win -fequir40 rNrinp pried•' awes• IA) the one -yeer Wtod ending 30 day, after NN Up~ of a vea s after ton date of cite as"ssnseel of 1M lea. WA 181 the one -year period ending fftahllia"pirabeaof dyears - after the dose attlie oreredrM fsqu Mfddma yrrrl em_„ such notice of ion -Sec. 6325. Release Of Lien Or Discharge Of Property. tat Blinn Of Lien. — sullact to tutu regulations as the secretary may prescribe. the Secretary shah LSew a certificate of fil m& ota>!y lien impes" with roped to any intern; reeenus tax not tatty then 30 days abler ono Silly on which. (f) tiaboitity•satistod or UnenfdreeaMe - The secretary rinds that the lralAtity for ton amount assessed. together with all interest in respect thereof. has been fully satisfied Or has betoaie legally unenforeeab!e. or (2) Bond Accepted - Thee a furnished to MtSeuturyand accepted by tin a bond Thal Is Conditioned of ft;; a� of the amount assessed. together with ale Interest in oS%W IfItt . within the time prescribed by taws (meliidag anyi extension Of such time). and the: ism SCCOfdartel with SWIM requirements Waling to tetms.tohddlm. and form M this bow and luret(es thereon, ea may be tpedfied by Stich ropdoeiii Sec. 6103. Confidentiality and Dls- closure of Returns and Return In- formation. (k) Oiseleewe of Certain RlWrne lei ReWrn IMKMMiM For Tex Adlliniafration Purposes. — (2) Disclosure of amount of outstanding lion - it a hMICe of lien has been fired pursuant to sectionfi=11. INamolmr!of" outstanding obligation secured by such him any person who furnishes satisfactory written evidence that he has a right in the property subject 10 Such Iron Or l rjS W, to obtain a right in such property i i s. W i r k�r