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<br />,Excepts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />NOV; I Gabe, Io pry afrj tat ^a{*U a ffhrfes to pay
<br />ft MM ON demmd. the amour: I'n,ytyfg Any ntarell. sr}
<br />dkfMf amount, addition to tali, or essMsaw peruay, fOQa hom
<br />10 In law Or ft Wiled Was Wort all popart)r am t;ghta b
<br />pfaparty• ,ehaltar to or peleafW, I IM 0, U such daw.
<br />Sec. 6322. Period Of Lien.
<br />MM AIWW dyes N a•'M fired by law. the bet.
<br />Dosed by tecaon 0321 #0 Gnu at Ira line, the asseslr�r'
<br />M Blade Arid SW Wnmrr unt,' the "V'y for the rr - se
<br />a ossew (a a K*MWe ag" the taxpayr ArVv cut q, %Ch
<br />d ons) M aaaslad a baeontae urtxiorcgblo by ►salon d ;apse
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(al Purcftmr's Holders Of Security In.
<br />terests, Mechanic's Llenorsr Arad J44-
<br />ment Lien Credftors. —n, fen rrcc:ec t,, seam
<br />1Ci2'I styli not be uW as a;a, -r on. cucr,s•a-. }vdor M a
<br />s�,.udy WOOK mdlrtk's benor c: .a yrrem ren 1,: WAOr unit
<br />ncaef Btrsot AM nefte the rdgmff a .s of Lubsoerca (Q
<br />ha bun tied ty tie, Se""
<br />(Q Place For Filing Notice; Form. —
<br />(t) Place For F4irg • The'not;l:4 •aMaed to in subneetiot
<br />(a)" be fWd
<br />(A) Urdar Stale Laws
<br />M Raw pmotty • In tte case of raw properly. 'r tie,
<br />• dice Within ft '3.34 (a the county. or other gotivn•: •arts
<br />eubawMbn). as dedgrMMd by dM taws of each staff. in
<br />WW" prapwty sub)ed to dM lien IS St ufed: girl
<br />W POMW PtoWly • In the case of persohal prop -
<br />frty, WIMOMr targrbte or intarlgtWe, in one office YAM tM
<br />State (a the County. Or oltw golarnmenta! ;ulxbnWan), as
<br />dsoWwted by the lows d such State. in r hrh the peopMy
<br />1AIM to the ben Is Situated, or
<br />(B) with Clark of astrrtt cowl In tre 01f :e of m c c c,t
<br />Of de Untad Stales 9•sly41 cou'1 for P10 ,, , _ -]' c sty.J .•' v,t, ;h
<br />Ne Prloafllr U610 M lien M r:uaW wfwtneve, tM state ha
<br />not by raw oeagnatW one onto wk..m -ytafte irks rcKpini rtents
<br />' dattbpar�re !A).
<br />or
<br />{C! waD fieeereer Of Deeds ("jf 'ref D• :u ct ^ ••..rill•
<br />inaM Office Ofmi1a eeardfr0DeaUofr.•D,.• :f c• :y_-:e.
<br />ti 713 r..pi•:r :,.. iG Iv ::n < , .. ...o . -.. „ .I
<br />CfaRaall
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<br />Emoared as bacunwW N%
<br />90--r I I! a 6 l
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<br />Cr. wmorica
<br />R (;•Mall. NEBRASKA) SS
<br />pa GUf ;fi I f)F HALL )
<br />990 OCT i z an 9 42
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<br />el—,ocn. or oFPS
<br />CSI 8" Of Ropol Suged To Uon • For fArfmm of
<br />pifeprapha (1) a,tl NI. p: oparty shat! G ceemld to Ce s 1,x50
<br />(A) Heal Propayty • M ow cue of fey prepsity. al 4
<br />physical seamy: or
<br />181 Partemal Pfop�rty • In tre Casa d peypnat ptbpfrR
<br />11re:t41 tJ1l2Z s 0r -"W'944- at the tttaanrA Ci tent 1aa•
<br />aye► at de fame UW WAX of Lan u t:ad.
<br />For purposes of pa•apraph (21(8). the m4r w of a Cofj O"
<br />Or prhersh p shat, be dMrte,d Io be try Vacf a1 ahch IN grin•
<br />dpal exmiNe oft of se, bmiloas M Iccata& ant de rw.
<br />dance of a avayel %too m4enq is K trout the UrAse
<br />States she:, be danneo to be n the District at callumba.
<br />f31 Form • The form and cdntelfl of the nOt,:e retained to
<br />n s,asottnn la) " be preaer" b) t!te Searefary. Such
<br />nctice OR" be wa!4 rDIWr1$W4.r,g any rlfrer pwlwon d 'ar
<br />rogard, g the fyrtt a n ^y ^t .J a "..a of ten
<br />Note: See section 6323(b) for protection
<br />for certain interests even though notice of
<br />lien imposed by section 6321 1s filed with
<br />respect to:
<br />I $c:_' -LES
<br />►detarLer:tts
<br />3 Pcrsoha, p mOrtr 4o•rrassd at feta.i
<br />4 PeWn3l p-Wnry r,,tCNUW 11 raSUDI Sale
<br />5 Persona, vcae "t_L,ected •o Cksseasoy ben
<br />6 Rea' prcoerfy tsar _nJ spe:•a assessmert Ions
<br />7 Pesdenhal prepe, :) rut)ec! to a mechar'•:'s
<br />'en for certan re ^brs and improvements
<br />0 Attorney s lens 9 Certa 't , Surat, :e cor!,W.S
<br />10 PaswwA bans
<br />(g) Refiling Of Notice. — For vneses cf Iris
<br />sectyor
<br />General Rule. —unioss ne:.ce of Kr .s rar•rec
<br />r ::,,, TA"r prescnoec • ; Sragraph (2) w: ng ere fegwtft!
<br />fell, r,- : ;,ell, such rcr;e: ° xis shall te tested as filed an
<br />the J,.. 'r 00, t 1'Rile r AXOrdWe rdh Subsection (1))
<br />after •ro -).ce,,t -r. a st c r illy ,� period
<br />f2) Place For )Filing. —A of oil n•ce9 at.,
<br />.1.1th,wou rm f(, I ,r; crl';r•,!J'.
<br />yAr .I
<br />r .tf , : • .ar a wfrwc r ., ,1 re n +Sher
<br />r» -rim ecfre of Vr Watt Teo at'q
<br />. r to :aA .''t!rr crSSCr.:• TE' :t rehbnp is
<br />6rf;ry. ;rC,4cq"w r jr rdek'c rc S+Gard required h
<br />st.beeCr_n , •a arc
<br />la i, R,,y CMe v rr .:• 3( ,aye or f %\ re r4 of to the aa*
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<br />SMS" rttoaMad wow lnbr.lwb (fn to If-- 0 Ps•
<br />satbad in nQutt W4 "M c y ro Gaaat") coticarmp
<br />a d" in Ne ta*ayarfa rn(der .1 a 11011011 of such Wn
<br />M sent" Ned n attdordarlee we abodm M n NM Stye
<br />n who audit rMidrlef 15 10CMd.
<br />(3) Required RdUing PWiodr —n in ease
<br />of Any wow d W4 Nte tam► - lowited ramp parw Ron
<br />(A) dla "IW period "V 30 days OW NM sligilralbn
<br />M a naa atxr IN tY.'ia W iPe ieiewryw 1 o16M 1w1, and
<br />(B) IM W+YW period a" wait NM artpkadon of 0
<br />yon atw MM don d ttr praoa -in req,,' d relano pow
<br />for such +C. Y of han-
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Release Of Lien. -- St& of to vxh wA.
<br />bona as IM som" may p!.acdbs. dte seowry ow Inn
<br />a ca t se of felons of any Wart knpoue wo respad 10 any
<br />internal rewfrtlre I" not War than 30 dap after the day on
<br />wadi
<br />Ill Uab'.ry Sabsfrad a UrMrdotoasNa • Tha Saaetatry twills
<br />Nat tore %O,ry toy Ve amount asseped, togww we a n-
<br />terast -n 10SWt dMted. IMS been fully aabaned or has becalm
<br />legally tneydorc:mw or
<br />12) Bond Accepted -Th ore is lumW*d a the Secretary and
<br />accepted by h m a bond Ihat Is condmated upon the payinal
<br />Of the rrleunt assessed. together with se nterelt in respell
<br />thea0t. mft the lintel prescril by low (ndudrrg any am*
<br />Yoe of such WA). rill NI is in aaordartn with suds "sire.
<br />MWIS reMtrg to terms. Ccrldrtlonl. and farm of ft bond and
<br />suntan i WW. in may be speoirW by such "ilbons
<br />Sec. 6103. Confidential' and
<br />Disclosure of Returns and Return
<br />Information.
<br />(k) Disclosure of Certain Returns and
<br />Return Information For Tax Administra-
<br />tion Purposes.—
<br />121 Disc osure of ama:nt of cutstanci n2 hen -.t a notes of
<br />en has tw.•en f• ed pursuant '_ 00n 6MIfl. the ifnour4 of
<br />J-6 a;tctara rg :t.,," secu•yw :, SU." Yen •nay be dsciew
<br />to Wry Parson wile furfushes sawaclory Winer ete64nee not
<br />fs Ita/ a ngn rr t4 croofdy, !..bisect to such wr r ,rbnta tc
<br />CWA;n a -.y{-, suer property
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