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<br />Excerpts From Interrna", Revenue Code
<br />Sec. 6..321. Lien For Taxes
<br />N any porttin it" b pay am tax n Wis or rehmee to Pay
<br />the AM OW deemed, the d,-cwt (wucwV any inures, ad•
<br />d bnal also K adNon to UI v as-Willow penalty. together
<br />tMlt any noels "M mqf ierrue h addldon thereto) go be a
<br />Ilm h favor of ft UAW slaw upon M Pro "and dghfa to
<br />proprty, 111111111111111111 real a W". bgwVV to such WwL
<br />Sec. 5322. Period Of Lien.
<br />tkreea ArOWr data Is ipaGGcauy fixed by law, the wn Im•
<br />MW by sedbrl E32f ON Wise at the lime the assessment
<br />is made and Nib o0ntinue un :l the habrly for the amount so
<br />UNU$d for %Wgmenl agang the taxpayer ansmg Out 0l such
<br />labbify) 3 eaa Id Or becomes unenforgaWe by reason of tapes
<br />Of urns.
<br />Sac. 6323. Validity and Priority Against
<br />Certain Persons.
<br />w Purchaser's Holders Of Security In-
<br />Waste, Mechanic's I.lenors, And dadga
<br />inane Lien Creditors. —The nee -gMUd by fedora
<br />632100 not be tread as against arty purchaser, Wiser of a
<br />91OURY ir11lreal, rnuhWO's HOW Orjutlgment lien crad.Ar until
<br />1110111010 111!11101 which meets the 'eq1 kennme of subsection (1)
<br />has been sled by Vn Soo ewy
<br />M Place For Filing Notice; Form.-
<br />' (t) Plane For Frrq • The floos rationed to a sONedlon
<br />(1) eflag be filed
<br />(A) Urdu state taws
<br />(11 Rate Property • in into case of real prOCerl n me
<br />'by" within Cn Stan (or Nn county, or odrfr GW,ernen! u
<br />subdivai0rt), ee designated by the laws of such Slate, in
<br />which the prcgry 00010 the tan Is srtualid; and
<br />W Personal Property • In the case of persolu prop -
<br />any. WWher t'tgible Or I11111N e, in one Ofhco Ailh,n the
<br />State (0r the County or other govemmentai subd,vus cn), as
<br />designated by the laws of such State• in nh ch the p•arcrry
<br />MOW to the hen is situated; or
<br />W) 'tie Clad: Of District CCurt•(n the of .ce oI the c er4
<br />Of b tk" &a s oxsw court lot the lid uat district •n rh)Ch
<br />11n p OW4 dubpct to am, Is situated, whenever the State has
<br />not by law designated cue office Which meets the rrg,uremenis
<br />0111ubparepraph (A), or
<br />(C) W4h Recorder of Deeds Of The oau ct Oh Cohnnbra-
<br />In the offra of the Raarder of Doods of the Divine! c+ ^c Letitia
<br />Y the PMParty aubied to the horn m . -mauve ,
<br />CD11Milbia.
<br />(2) Srbn OI P•of>atb bl-tW. *..:fir. • For ptxtxteea of
<br />PAWNP1113 (1) and 4 crrceriy shmf to daemw lobs siwted
<br />(A) Real Pr:ten•., . to the Cese of real property, at rig
<br />phy" ' r; :r
<br />(e) Personal Fcperty - In the case of pens" property.
<br />Mother tangible Or iefamitis, at do resldnlce d the tax•
<br />Mai at the Ming the nOfke of bert h Na
<br />Fa purposes d liaraVo (2) (B), the rsslderla d a Oorporal011
<br />Or ParlinershO shall be darned to to the plea q which the WW
<br />coal executive oils of IM owltgN is WWI ad the reel.
<br />dens Of a 1axt:7yer whOSe residence U *shone the United
<br />S M Ihall be deemed b be In do p4bic1 of Co4lmbla.
<br />131 Form • The !orm sro sera rt ere notce Worried to
<br />In utSIVIOn (a) anal he preaCT:er :•r the socro r. Such
<br />notice Shun to vti;C 11044ns:and;rg any carer proyigon of haw
<br />regard rag the 'err, cr :errant of a notice of hen
<br />Note: See section 6323(b) for protec;.or,
<br />for certain interests even though notice of
<br />lien imposed by section 6321 Is filed with
<br />respect to:
<br />1 Secu6hes
<br />2. Mow Vehicles
<br />3 Personal 1:tOPeny purchased at retail
<br />4. P&WW prgWIY PurdnaMd In usual sale
<br />5 POMMal property, sut,Wed to posse" ten
<br />6 Real prophet' tall and special assessment lens
<br />7 Rasldential property Subject 10 a machatticy
<br />I.on for Certain repass and Improvement'
<br />0 Attorn,1 o,s
<br />9 cenair iru "':e ccnlracts
<br />it Pasecccx cd%s
<br />Refiling Of Notice. — For f>ufPOhes of Its
<br />sic' rn .
<br />(1) General Rule. —unless nets al Inn is rei!tw
<br />.r the manner proscribed in paragraph (2) dwing the reared
<br />lell.ng period. such notice of .en shell be treated as filed on
<br />To dale On which it a filed tin acccr0artco %,in suheectton (9)
<br />a1:N the Cep 1.11,7n of s,r:h re ".nq pR'C,
<br />112) Place For Filing. -0 rc, ;a of I an rer:ed dur.
<br />,j It r rn;u'red fqP III :•rid ;tie., br e!h :! -.e on'. .
<br />,A I.
<br />Ir) sum V.,:a it 1 en .s Ailed n Ihe Office in Which
<br />the ptw ". ce cf :.en was P ed. err,
<br />.- 1 1 ^0 case of realF;'r •. !act d r0td;ng ,5
<br />:r'e'ed and raWrded in an index tc Ihe lxtenl required by
<br />;irsenon (1) (4). and
<br />i8; in any case in wh.ch 90 asya Cr rrore prior to the dy.e
<br />SUM" l"Ith ea111m H0 Nr
<br />aft (h
<br />GOW In negul"Its "Ad b nNltlw prF
<br />a obi p irl to Aopara iMlrisrloe N a notloe)of rax� fain
<br />Is also Glad In amot bla wlm ate Noon (q in ills gels
<br />M wndl such fewarroe is Woolled.
<br />(31 Required Winig Parlot —h ft qN
<br />a any rlottoe d tiara, on term tiaglrind nlarp period' mar»
<br />(A) fit dl"M poled rdhg 30 drys MW 110 eoptalon
<br />Of 0 year11 after IM dab Of the mm~ of M as. rid
<br />Jul " rrrrit•year Prim endro with fee .+g n of a
<br />"W . aft tin done d the prtheeding required f ftq pried
<br />PC? sc.: ribs of ban.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />is) Release Of Lien. — stmed to such repro•
<br />WS a! the $Mt" may Proscribe, ft Secretry NW two
<br />a cerr.tfcato of release of any lion Imposed WM resw to any
<br />"Wral rr.ersx tax not War Olin 30 days SW ft day on
<br />wrrcn
<br />0' Uac.li f Sadsfisd or Unanforeaable - The RW"V Tuda
<br />trot T1e 7atddy for tin /1011011111 assessed. U"w with all rh-
<br />teraal in MIMI thereof, ties been "pWid or her b000nn
<br />lega;ly Onen'ocuble: of
<br />13' 8c-d ACCeDted•TIMre ls h0rdslnd b Ina Secmrlf Ind
<br />scrapes r nth a band that ls ooflditlofrd upon ft P" ON
<br />Of the sir curt "Sr. d, MR s" with a1 Ir1111faea h np11ot
<br />thereol, W" the mete prescribed by law ona i dx+g my oldan•
<br />111011 of SUCK lima). W lint d ' UMW& la With suit requYe•
<br />mr11a nla:hg w frrlW._CWU;c:n11, and 101M Of do bond rid
<br />*Rd" ffiefeon, as M11y be apedhed by auoh regu4tlorn.
<br />Sec. 6103. Confdential and
<br />Disclosure of Returns and etum
<br />Information.
<br />Ili► Disclosure of Certain Rotuma and
<br />Return Information For Tex Administm
<br />Non For(poses.—
<br />12; D-sck cute Of afoot r' :• "Astwov I:en.•d a notice of
<br />yen has been Iced rL r3W,: tic section 63231q. the amount of
<br />the out'landing 00PUM seared by such hen may ee disoloi
<br />to any perscr rho furtyshes fhatlsfectory wr'f!er• - ,rpewte gulf
<br />he "as J r.;ra . the property S0.1111 to si.;n :r. ,r tunas to
<br />obtain a Mgr• n woh propry.
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<br />(2) Srbn OI P•of>atb bl-tW. *..:fir. • For ptxtxteea of
<br />PAWNP1113 (1) and 4 crrceriy shmf to daemw lobs siwted
<br />(A) Real Pr:ten•., . to the Cese of real property, at rig
<br />phy" ' r; :r
<br />(e) Personal Fcperty - In the case of pens" property.
<br />Mother tangible Or iefamitis, at do resldnlce d the tax•
<br />Mai at the Ming the nOfke of bert h Na
<br />Fa purposes d liaraVo (2) (B), the rsslderla d a Oorporal011
<br />Or ParlinershO shall be darned to to the plea q which the WW
<br />coal executive oils of IM owltgN is WWI ad the reel.
<br />dens Of a 1axt:7yer whOSe residence U *shone the United
<br />S M Ihall be deemed b be In do p4bic1 of Co4lmbla.
<br />131 Form • The !orm sro sera rt ere notce Worried to
<br />In utSIVIOn (a) anal he preaCT:er :•r the socro r. Such
<br />notice Shun to vti;C 11044ns:and;rg any carer proyigon of haw
<br />regard rag the 'err, cr :errant of a notice of hen
<br />Note: See section 6323(b) for protec;.or,
<br />for certain interests even though notice of
<br />lien imposed by section 6321 Is filed with
<br />respect to:
<br />1 Secu6hes
<br />2. Mow Vehicles
<br />3 Personal 1:tOPeny purchased at retail
<br />4. P&WW prgWIY PurdnaMd In usual sale
<br />5 POMMal property, sut,Wed to posse" ten
<br />6 Real prophet' tall and special assessment lens
<br />7 Rasldential property Subject 10 a machatticy
<br />I.on for Certain repass and Improvement'
<br />0 Attorn,1 o,s
<br />9 cenair iru "':e ccnlracts
<br />it Pasecccx cd%s
<br />Refiling Of Notice. — For f>ufPOhes of Its
<br />sic' rn .
<br />(1) General Rule. —unless nets al Inn is rei!tw
<br />.r the manner proscribed in paragraph (2) dwing the reared
<br />lell.ng period. such notice of .en shell be treated as filed on
<br />To dale On which it a filed tin acccr0artco %,in suheectton (9)
<br />a1:N the Cep 1.11,7n of s,r:h re ".nq pR'C,
<br />112) Place For Filing. -0 rc, ;a of I an rer:ed dur.
<br />,j It r rn;u'red fqP III :•rid ;tie., br e!h :! -.e on'. .
<br />,A I.
<br />Ir) sum V.,:a it 1 en .s Ailed n Ihe Office in Which
<br />the ptw ". ce cf :.en was P ed. err,
<br />.- 1 1 ^0 case of realF;'r •. !act d r0td;ng ,5
<br />:r'e'ed and raWrded in an index tc Ihe lxtenl required by
<br />;irsenon (1) (4). and
<br />i8; in any case in wh.ch 90 asya Cr rrore prior to the dy.e
<br />SUM" l"Ith ea111m H0 Nr
<br />aft (h
<br />GOW In negul"Its "Ad b nNltlw prF
<br />a obi p irl to Aopara iMlrisrloe N a notloe)of rax� fain
<br />Is also Glad In amot bla wlm ate Noon (q in ills gels
<br />M wndl such fewarroe is Woolled.
<br />(31 Required Winig Parlot —h ft qN
<br />a any rlottoe d tiara, on term tiaglrind nlarp period' mar»
<br />(A) fit dl"M poled rdhg 30 drys MW 110 eoptalon
<br />Of 0 year11 after IM dab Of the mm~ of M as. rid
<br />Jul " rrrrit•year Prim endro with fee .+g n of a
<br />"W . aft tin done d the prtheeding required f ftq pried
<br />PC? sc.: ribs of ban.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />is) Release Of Lien. — stmed to such repro•
<br />WS a! the $Mt" may Proscribe, ft Secretry NW two
<br />a cerr.tfcato of release of any lion Imposed WM resw to any
<br />"Wral rr.ersx tax not War Olin 30 days SW ft day on
<br />wrrcn
<br />0' Uac.li f Sadsfisd or Unanforeaable - The RW"V Tuda
<br />trot T1e 7atddy for tin /1011011111 assessed. U"w with all rh-
<br />teraal in MIMI thereof, ties been "pWid or her b000nn
<br />lega;ly Onen'ocuble: of
<br />13' 8c-d ACCeDted•TIMre ls h0rdslnd b Ina Secmrlf Ind
<br />scrapes r nth a band that ls ooflditlofrd upon ft P" ON
<br />Of the sir curt "Sr. d, MR s" with a1 Ir1111faea h np11ot
<br />thereol, W" the mete prescribed by law ona i dx+g my oldan•
<br />111011 of SUCK lima). W lint d ' UMW& la With suit requYe•
<br />mr11a nla:hg w frrlW._CWU;c:n11, and 101M Of do bond rid
<br />*Rd" ffiefeon, as M11y be apedhed by auoh regu4tlorn.
<br />Sec. 6103. Confdential and
<br />Disclosure of Returns and etum
<br />Information.
<br />Ili► Disclosure of Certain Rotuma and
<br />Return Information For Tex Administm
<br />Non For(poses.—
<br />12; D-sck cute Of afoot r' :• "Astwov I:en.•d a notice of
<br />yen has been Iced rL r3W,: tic section 63231q. the amount of
<br />the out'landing 00PUM seared by such hen may ee disoloi
<br />to any perscr rho furtyshes fhatlsfectory wr'f!er• - ,rpewte gulf
<br />he "as J r.;ra . the property S0.1111 to si.;n :r. ,r tunas to
<br />obtain a Mgr• n woh propry.
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