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<br />.Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />M elrf p non Yabte io pay any tar rwgws or refuses to pay
<br />the alamo SK derlland, the amoune (nt.ft.dng any Interest ad.
<br />d 11" waders. addA W t. tar, a apasseble penalty, wpettrer,
<br />10 em, costa 00 may atxrw In adddan VWMD) WW be a
<br />flirt in ;VAce of Ih tk*d Stabs upon al property and Aphis to
<br />ptuppv. IIIWO tart or Plrsenat bstwv to such petal.
<br />S.. 02:. Per'.^: Of Lien,
<br />0111e43 MWW do a Wedllealty had hi, 'air the Yen on.
<br />POW "f 940001 W typed atu at the .min lea asse merd
<br />Y mean Wd sties CoyddnW urtll .tA mw/ for ate amaint so
<br />"NOW (ore tuapfflerrz.cl era t1w ta"r"t anseg 01A Of srrdn
<br />NOW is 11114W a bKorea uwNtrwabla by reason of lapse
<br />Sac. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchaser's Holders Of Security in
<br />br�eals, mechanic's uenors, And Judg-
<br />ment Uri Creditor. —The Lien imposed by section
<br />6321 00 not be vafrd Y "met any purchaser. fiddler of a
<br />"marlty YMe1Mt nMdw do s behor. a )Ildgfnent hen Creditor until
<br />flaYCe tWW whkh manta the requrrecWts of arbudwn (ft
<br />hoe been Ned by this Ssue"
<br />m Piam For Filing Notice; Form. -
<br />11) Place For Fire • The nobs referred to in submon
<br />(y "be Ned
<br />(A) Under state Laws
<br />M Rai Propwty • in the case of real property, in one
<br />' oMbe wnlhh the State (a Use county. or Other govemmerf L
<br />eulbdiNton), a deelViated by Use laws of such StaN, .r
<br />wledr Yw WoPs y WWW to the I,en Is snuaW, and
<br />(a) ftea el Prop" • In the rd °e cl cersonal prop•
<br />efly, stthOW Ur9tilm or 1." 61, rr, ono crtce Wnn the
<br />State (M t county or other govennentau ut:bdms.on!, as
<br />dKVWW by tlw laws of such Sete. in *110 the Prcpaty
<br />aeblttt to ft nor. a %V am. m. or
<br />(E) Wide Clerk Ct 'rr. rl COurt•In the o't,ce of the Vent
<br />a fin UwAd Slates arse r. :our for the )ude ar d av,ct ,n wh,rh
<br />rid �popnty subod b Ilen b Ovated, wlwrwver few State has IAW dulprated ON OMte witch rye's the requirements
<br />of subparagraph (A), M
<br />(C) Wit Recordw 01 Deeds Of The pn!hc; Cf Cotwnb,a.
<br />into office a on PAM* of DWa y!re �rarc. at Co'umC.a
<br />I ft�pomily subject w re :ro is ltt.slec •r lea Daw r:
<br />i
<br />R
<br />1
<br />L. tc' M at Uurlmetnt trti.
<br />90-Y' 1 11 S 7 0 -r
<br />Z h §.Jcicriclal
<br />R;,I }pie: : ��l.u:'.i�K>>) ,•.•
<br />V59 OCT ►) All to to
<br />� � per`. nr ►•FC(1-
<br />(2) 80n a Frdpeeyy Su1n':c' To Lion • For purposes of
<br />paragraphs (1) i4),ttt `r: wdamestobssamm•
<br />(A) Rent Progeny • in to as of fw propsq. 0 lte
<br />phv&W Coca m. or
<br />(B) Pa•sons! ftoporly • In @w case of pneorW property.
<br />whntlMr ;dr a ;,e or intargww, at stn restdala of use in.
<br />Payer at ttw WN ft nonce of I ail is toad.
<br />For purposes of paragraph (2) (e). Ma reeddwa a a corporation
<br />a Pwtrwrwp aha!I be daernes to b the plan at wroth the prn.
<br />MW ereWtive cress a ifn ho0wee 4 buw. alt the rest.
<br />dace of a taxpayer Mrose rc,,j1e ice is wow ft UraArd
<br />361" "W darned b to in trs Wm a 1W wvi.
<br />(3) Form • The 'aim arc tcrlert of the nobc9 ; °rived b
<br />In 6UbUK113n (Q) 2P&I to IYQYrrtra ;'y ft $W:IOta Such
<br />notice atlall be vaq nit ,UwAreflng dry other prmWA a law
<br />tganbng the With or emlerli of e ' :te of Ilan.
<br />Note: See section 6323(b) for protection
<br />for certain interests even though notice of
<br />lion imposed by section 6321 is filed with
<br />respect to:
<br />1 Secu dads
<br />2 Mown �eh•clas
<br />3 Personal PtdPerty Putend tJ of retail
<br />4 Personal property purchaw :n casual sal
<br />5 Personal p•openy sub;ected 10 passeasl8y isn
<br />G Real propany tax and spcc•al assessment wens
<br />7 Residential propjet'/ aLt;etf to A me[han+c s
<br />1 en for cenmil - tca:c1 r npro.emen!s
<br />8 Altumey 6 :em
<br />9 Ceram •rsurarce Zcrvi.
<br />10 Pecsc.:ck'caN
<br />191 Refl mV Of NOtiCe. — For purposes of this
<br />section
<br />Ill General Rule. — Cress notice of non is rehtod
<br />in the manner proscribed In car;rrgh 12) dvtwng the fpuued
<br />rcl•mg period. such not" of h+n era; be treated .1•:::ed on
<br />the date en vh.Ch ,1 .a trrJ (.n act. Idwit x.ih y,,. sceeer' i II
<br />after the ref ,al . it of ,u ;h ref: VV pwwd
<br />12) Place For Filing. -4 •r ,ce o! Len rolled der•
<br />19 Ir`e regd •e'J rnf r.3 vr,_c �+:•.1 .' ! Wert..o on:, -
<br />iA, "
<br />1•1 !are h rrhr7 it V .. •1: W A aw ON xh.ch
<br />the rMr none tt Yen Was Med. Mid
<br />• .1 r rr :ire of real proreay lho fl-1 nt refding is
<br />entc •sti r., •eurcnd n hn'rwex !o the Went required by
<br />subsertrr ' ,J,. Jn0
<br />fat to any crso in wPx ^. •ir ::a.!.:r more pror to Me date
<br />of a refawj of notn:! ct -'or .wear su'varap,adh (Al. ft
<br />oi--v .1
<br />1�
<br />so"" race ' wft n kftmw rf Aa ft mmm pre•
<br />» �h„^ -11411fory Iaa1Nq by to & .,wjM oaxminp
<br />Is Mm filet! n ai000rptrnq M� l a negate in 8Ab
<br />in wheal sudl MMw= is IooaK
<br />(3) Rsqulrod Rsflling Palrlod. —tn lee am
<br />of any niece a sun. On term tequlted tefllag pWOd'rtfelent
<br />(A) the ale yea► plMlod andltfp 30 days NM the al�lralon
<br />416 yam after t do a tan seetutet" d b aft and
<br />err one.yt ar m*'d eleg W'm ft a ntaw, a b
<br />rift "If en ctoev a to pgoefitle rs*iW fit" petwo
<br />for such rldke art her.
<br />Sec. 632% Release Of Lien Or
<br />' Dischar¢ge .Cf Property.
<br />(a) Release Of LOGO, — sucled b ants rogUs.
<br />trans as f secretary mm/ ore mu, Ore Sodded" atlall lases
<br />a cemrome of Cleave 3' ail, Ibn tempted Wm Raped so any
<br />internal revenue tak 'G. dtar fun 3(,' drits adMf ft day on
<br />which
<br />UaGt+ry Sabst]eC d UtteMofnxacre • a seaotary kde
<br />trx 're vebarty for ire afnount efsaaod. fgge0m with at) YI•
<br />forest n vespers tN(W. nos bean hey saUgM or hat bwm
<br />Iepaiy unenttxceaNet: rr
<br />(2) Bond AorJ Ivg- "Kra .s fumW W b tlw sGoaary ar,;
<br />accepted by h.m a bites " ar a ooritidersW upon tlw pfyment
<br />')t fie sends► sawssad, %Ptlwr Will aft IMWW in feepea
<br />thereal, within ft WIN prefcr'.b el by lave it ^',btirrg airy etdn•
<br />swn Of slacll Will). and Cwt Is N scoaganco hdh sum mquiW
<br />mentor relating to farms, elytddldne, em t m a the borfd wtd
<br />surNNS Mention. of fray ie s KAW by such mitulab".
<br />Sec. 6103, Confidentialiry and
<br />Disclosure of Return's and Retum
<br />hformation,
<br />('4; Disclosure of Certain Returns and
<br />Return Information For To Administm.
<br />tion Purposes.—
<br />12) D+sctoswe of amount of %ista'UU,r, len j a noble a
<br />r,n his been }red pursuant to WFOP f UVI. the strotinf of
<br />Uw outst AUV ob:.patOP WI -SaiC tar •tun wn may bo drsctosod
<br />to arty prison wto f4rslaP4r1 ',syladpy l% IN WkIm ft
<br />her has a right n the ;;:acem, 114W b Such Yen or eMarge b
<br />obtain a rigor in wcn ar4oer4r
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