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<br />Exa " From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />I &I Wm MA to pry any Gx napMcb or refuses to pay
<br />ft UN all dottartd, dM arrOA (etcltr Sng any interest ad-
<br />dt1dW an04 addition to tax, or ""a" beach
<br />we arty am NW may anew In addition anreoo) shad be a
<br />Un In tow of the Wild sWse opce aY property and r4 a b
<br />Popaty, aIWW wd Of Pefeofal, txrWVV w such person
<br />Soo. 5322. Period Of Lien.
<br />U lou ot1nC1M do M pfKir au) fixed by sew. the +en fm-
<br />PaeW by "*n 6321 bdNe at the time lM &UoUn eM
<br />M mode and OW conbrxro until the IWbhty for the amount so
<br />MOUM (w A h)dpfranf aganet 1N taxpayer ans•ng out of such
<br />19ft) M U&M ot txeoenre WWAVO 0,1e by roawn ol lapse
<br />C1 ewe.
<br />Sic. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchaser's Holders Of Security In-
<br />tun% Uschanic's Uenorsr And Judg-
<br />tnent Lien Credhors. —The ryn empesrrf by sears
<br />OW Mal rot be void se lost pry putchaur. holder of a
<br />eeaeelf nMnu, nlecherilc'e tenor, a wdpment Yen aedrtor umtii
<br />n** thereof stkh meets the rapuimnwda of suftse on If)
<br />to been No by Ifse Sec"
<br />m Place For Filing Notice; Form. —
<br />(1) Am For Firtg • The atim referred to in subsection
<br />(a) SAY be tiMd
<br />(A) U * bate taws
<br />(f) Rani Prepafty • M bM coca of reel c.-rwty, In area
<br />offioo widen the State (w the county, or otter .;mommordw
<br />lwtiftWon), as aeelgrWod by One haws of sun State, in
<br />% tOh OM p oisi fy su*0 to OM ties d sbw: Will
<br />(a) Pomw Pilo" • in to case d personal prop.
<br />M o6w 6rWA or intangR'1o, In cm Office wnhn the
<br />SUN (
<br />county. or odrer gmini tmal subdfeelon), as
<br />dNO'A W by the tows Of Such State. ,n wh,ch the property
<br />Mlbjed to dte Len is wtuated; cr
<br />(B) With CMdc 01 Ols!rc1 'tar•fr rrP tiro• ci to ue•w
<br />a ffie UMWd Statae dzsl•, t tngr f:r Te Lc't;., :ISIPCI .l• s f, tr
<br />OM propery MU*d to lion b Jl:_alcf; •lrpbeV r $le Elate has
<br />not by taw dialw atod one oirke -Iceli 'mij tae Iftool"le tea
<br />of auDpereamph (A). or
<br />10 Mired Reco dot Of CKY.s Cl ^1e ]'eh o Of Cc f mcN•
<br />In OM office Of the RKOWN G?oadn Of %butt ct C. '4 Lmna,
<br />subfoC! tC to ter o sduaMC r m Nuct ci
<br />F
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<br />9.
<br />Emerod at% OCCUMent NO.
<br />0--105729
<br />Z Numerical �->�...
<br />U T'" `IF MIA. �
<br />,T 5 fill 10 44
<br />VorG, I)r i1FFrlc
<br />(2) SM Of ROP Iry SWr" To lien • For purposes of
<br />Pa►egrephs (1) and (a ). property OW be damned bbe elhiated -
<br />(A) Real Property • In the case of met property, at its
<br />phyetcal Mail; or
<br />(B) Pereonel Ropery • In the case d permw propery.
<br />whether MOW or fn &VINO. at Cite resdem 01 tM tax•
<br />Payer At the time IV noto of 4an is fled.
<br />Fa purposas of parWW (2) (B), the residence d o corporaffon
<br />or paM+erAlp sU1 to doomed to be the place at who the prior
<br />CIPW execums office d the brreneda u WA W, and the reel-
<br />dance of a taxpayer eLtgee tMenee is *WW the UrAod
<br />Eal" ON of owed to be in the OlslM of Ca AgXL
<br />(3) Form • The form and content of the notice referred to
<br />In 6Yb6WW fa) floc be prell0*0 by ON t3aC ory. Such
<br />notice shall be Yd'd nothfl far" any direr provil" of law
<br />legatang the fpm or Coolant d e RObce of Nn
<br />Note: See section 6323(b) for protection
<br />for certain interests even though notice of
<br />lien imposed by section 6321 is filed with
<br />respect to:
<br />I Secarot
<br />2 odor ,MUes
<br />3 Potsarat riopefU pu•CtOfed at rota t
<br />1 Personal prcCbrty p„rctasea in asw: u'e
<br />S Pownal properly S'Ahocled 10 poesassory lien
<br />6 Resit prepeny to a-d speatil asseumen! Lens
<br />7 Rosrdenbal prcpo ty s .,led to a ffwhanc s
<br />tin to, certain 'spa ro ana improvamon%
<br />0 Arcreys, ens
<br />9 Conan .mwante cot ra is
<br />10 Passbook loans
<br />ig) Refiling Of Notice. — ror purppses CO lhes
<br />it) General Rule. — unless not" of Len is reseed
<br />in the rranner PMSa4!0 in paragraph (2) duhflg ON rogwW
<br />rehl.ng period, such wia of :.en shop tb treated es f• :ed on
<br />?ie date cn wh.Ch .t ,s f fM Ln ICCGrdarKe Pith Subsection (0)
<br />after the !%p •a(M _r Such ftif. rig period
<br />(3l Place For Filing. —A w<e a! '.an set tea eur•
<br />•ng @0 reQm:eJ •if ng pe -Jot •h,r. t-0 1 Pe: f -rr
<br />IA,
<br />u'.h f'T L .' •en:.'0fl,'d n to alce r vNch
<br />too prtar notiC! d Len was hoc, and
<br />pr) in the case of -ei vrcroir, Ire W. U refifffg b
<br />entered and recorded r jr rd ^u is to aa!err fpr,V:np t-y
<br />u/',
<br />�0
<br />O
<br />secrotaily ad regulations leaded b!-,fy, M, �Se�aet�"
<br />e d" h ft tas qw% moldelne. If a nods of audit ion
<br />Is also NO In aCCOWW wNh subeecdon % in tta fft
<br />In tshuch such raaldertc- M lac"
<br />(3) Requlred RefA1nR Period. —h lire ewe
<br />of ary nofia el den. see farm'mq iiid mfft pow mom
<br />(A) Bic oneyw pelb0 eridrp 30 days afiee the elfptrauolf
<br />bolt 6 yeen a0er tl+e dew of the eseOMMS of ft tm and
<br />rRi the ona-yeer P&M em's"@ "'bs " e!p!r" of 0
<br />yeas aft r Or dose of the Ofeeedn0 npi - fffft pw W
<br />for such notice of Yen.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Release Of Lien. — sr w to each reeve•
<br />tens as the Secretary may PMtfibe, Ole secretory shoo W"
<br />a certificate Of retaase Ot any Bert MIp01wd with MOW to any
<br />inernal rmnue to not Wer Ow 30 days seer ft day on
<br />wti.dl
<br />(1) UJIbikY 8aiithW w Ur dinIOM aWa • Ter Ssn"fhds
<br />Oat rile MMY fa OM emouM MOW. YntOW with Y h•
<br />crest In raped Oland, hu been qty utieliod or hoo beooma
<br />Mgelty uneMarceablo; or
<br />(2) Bond Accepted-There is funnishod to ON $oom pry and
<br />wapted by him a bond that M m indlmod Won Ote psyn is
<br />of the amount "Wootid, toWw dpi all escrow h MMM
<br />mend, wdhn the tarty Murbed by Im (inWdrtg arty, ox11n-
<br />son of such Wine). and that Is h so00rWnce 00 ouch retells-
<br />mmts fotateg to fern. conditions, and Yarn of OtO bow am
<br />eweneo thereon, u may be epoodnd by sardi repWOocis.
<br />Sec. 6103. Confidentialiy and
<br />Disclosure of Returns and Retum
<br />Information.
<br />(k) Disclosure of Certoln Returns and
<br />Return Infonestlon For Tax Administra•
<br />lion Purposes.—
<br />(2) D.sc'oswe of amount of outsland.rlg ben if a •+rice at
<br />en has been fled pJrwanl to MCC E3211r!1, Ue anloiDlt Cr
<br />Ire :1AU11M Ing Oblrgitrmi seCW W nit ea.i' I'dr C" to di•fJOMd
<br />It are a n Nfo NNahN pifeI imn, miw evfdeftce OW
<br />4 Ns a night n tie Woptiq oubiw t sou ten or oft* b
<br />0C MA a 101 .n cud' M", .
<br />sutsK4rr :^ ,.1.. one
<br />.t'. of b :.. -, - wncr X ca)^ Cr ape ;I Cf Y 70 lefa
<br />CI -crCD ! or .ricef ILCCiVr,nci
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