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<br />RxcerpW From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />It ary parson Gable 10 my any to regbcta or refuses to pay
<br />ft tame altar derive em amount lurch." eery interest. ad•
<br />d WW WnMA GUItlop tq talc, or assessabb pemfty. WWw
<br />limn in�iow of lM Ur MI SMW 1�iW &J WmrV o" to
<br />properly, wtother real or plleafMl, {teeM,ity b i11rd1 pareofl,
<br />Sec. 6322. Period Of Lies:.
<br />UNMS W11141 4611% w WedfioaYy fixed by law, the Wit fill•
<br />POW by somm W1 dh ania at the time the usaesnen:
<br />Is node end &liar 0071:. u until the Ylbhldy, for the amOtrnt sib
<br />aseassad (or a lwpnlant long the Wiloyer ansi g out of such
<br />4"M a u Wad a bsmm wnrorcaabte by muw d lapse
<br />d tat.
<br />Sec. 6323. Validity and Priority Agairs!
<br />Certain Persons.
<br />(a) Purchaser's Holders Of Security Dn•
<br />Wrests, Mechanic's Llenovs, And judg.
<br />ment Uen Creditors. —The On lmpasud by fxrcr
<br />6321 if1111 not be vied Its aganst any purchaser, holder z a
<br />O Wray WArest. me(dhenc'a toner, or judgment Ion creditor ur'hl
<br />Mice thereof which Moen the requirements of subeecoon In
<br />tea bean Nadi try t Secretary
<br />m Place For Filing Notice; Form. —
<br />(1) Play Far FQV • no notice ref" to in tubsecbon
<br />(A) Undlc.Stft :art
<br />m nla) pfopO.. r - In M ate d real property, :n one
<br />dloe ullhh OM StW (a the county, or other govemmentel
<br />aubdtill"). as d@Wdted by t'te aws of such San. in
<br />aMeoh pit properly Mod to the „er a actuated- and
<br />Isj pow Phil" • In hie case of personal plop-
<br />eq. whOW Ur9bb of Intangible, in one once witrrn the
<br />State (a the county, of other goHMmenal subtlrvg,on), as
<br />dalgneled by the taws of such State. 'n *W.h the cm; arty
<br />suboct to tie ken U situated. d
<br />(B) With Clark Of Datrk1 Cart•:n the ottce ct the clerk
<br />dMe UOred StM daYlol0 WA OW ore PudfW datrhd In which
<br />b V etrbfed b lien Is "to. wtwkow f State lea
<br />,1101 bur daslgrWad oM offtce whhcl11 rrhaata tM teW+:rer:er3
<br />' d rill, or
<br />(C) With Roloader Of DoW Of The Nina C Co•inarr
<br />K tie 0160 of Ole lFlonder of Coo of to D,atr et :f Co unitow
<br />I h property PAW to f Ilan is *f" in L "a O st "d of
<br />esrrft4s,
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<br />121 Sites of Property StOW To Lien - For ptapowe of
<br />paragraphs (:1 and (4). PMPIM shay, be deemed b be sftwtad
<br />(Al Row, tsropedy - M Oft as of rW property. W Its
<br />phys.c2. eaten :Or
<br />(e) PwreofW Proppty • In the case d pm" properly,
<br />whether "Ver or nlanyrCie. at the resbMU a of the tax.
<br />Ayer at the (rile the hobo 01 :41111$ Lod.
<br />For purposes of paragraph (2) (0), Ire resrdera of a corporation
<br />or partnership shall be deemed to be To piece at which the pith.
<br />dO 111KOW a Oflloa Of the MIrM I K IOC4bd, and the Me1-
<br />dams d e taxpayer w11134e resrden.e is *IMW the 1lreted
<br />Stales 0i be b bets L" L'b!.'w Of s
<br />(3) Form • The form and content of the rata refereed to
<br />In eubsc.t x, u) shill a proscribed by the Sentary. Such
<br />notice shall ba va'4 eotwthstandng any o:Mr prov Wn of law
<br />ngud, g the form or Content of a nola of Tian.
<br />Note: See section 6323(b) for protection
<br />for certain Interests even though notice of
<br />hen imposed by section 6321 Is filed with
<br />respect to:
<br />I Securities
<br />2 Motor veh:Ces
<br />3. Personal property purchased at re%t
<br />4 Personal propon j cv:raenl n casual saw
<br />S Personal propene s,.rocted to possessory ten
<br />6 Reel property taw : rt qua till assessment hens
<br />7 Res.donhal property %tject to a rwhanc *s
<br />i,en for torten repo n an.1 :mpror11rrnM11
<br />8 A[Icrne) s bens
<br />9 Cena.n msuren :o c_r:racts
<br />10 Passbook loans
<br />(g) Refilling Of Notice. — For purposes of INS
<br />tbn .
<br />It) General Rule.— Un:ess r*tice of hen is rot"
<br />in IN manner prescrtoo in oaragraM 12) dunng the reg11fsed
<br />teWrng pe ^0d. Such ne:rce of 'en sha -i be Ire3fed as Reed on
<br />the date fin %h,Ch it 15 f..ed On aCCCrdance w rh Subsection d))
<br />after the ^.p'! :n r 9, ; " rM jig period
<br />(21 Place For Filing. —A rile a cf hen refilled dur•
<br />e'g the fit:. j- ,J hdr r.) .01 p h y, t n c'r.. 1.0 U. y
<br />rill o
<br />strict rutcs .f lien IL rellAd rl 110 arirA .n which
<br />AM p kx n00ta ce loon was filed. aM
<br />( d 'n tie Cafe d' rot' '�rcpeny. In$ fed of rafrlmg la
<br />entered and reccr.e] • j• r."ex to Owe extent fsqulad by
<br />906400 (91a, 3'.
<br />18, r a ^) rue •e, w• :n, ii crA roe 4rKr b 4+e CaA
<br />:' a'W fig :f -C:ce cr ter Freer strvvaewr :4 'pa
<br />sea" fir I ed Wft Irialrr Owl to Qua tt onti pill
<br />kh r w b I.d « bdy w 4rro0 , '00") war"
<br />a.
<br />r a na1o. of alai suit
<br />M aw Idea in atxorderde mlh o4lbea0lbe In in do Stale
<br />M WsCh SO eesdenoe Is lotatfea
<br />t3) Required Rieilling Period. —In the tan
<br />of any notice d later 01e Un 'rrpuMed nil" period' "Mare -
<br />(A) the orwov period or" so drys aw pie mosti n
<br />of 6 pan aloe Ale dab CO the aseegnlent d dice Ux AM
<br />(e) the one -year period aMhg will lM exp"don of 6
<br />yeah flrtN the doN of Ito pnleidrg toq,leeo feNnp pmo0
<br />fcr 4uoh rayce d ben.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Release 01 Lien. — saw to such negufe•
<br />crone as tlM Secretary may presedbe,.ft Sacntary shal issue
<br />a ced"t of release of any Ilan bnpcved with reepeet to any
<br />nterrid Werwe tax not War then 30 dais after Ole dry on
<br />which
<br />It) ltabrhry SaWS.od or Unenforaeatio - no Seaeary t(nde
<br />that the habAry for the amount assessed, together wrlh all 'fir
<br />ter" in respect t11ereel, has been fully to dw of has' wcc(-a
<br />legacy unenforceab:e, or
<br />(2) Bond Accap:ed•There 1s lurnisteo to the Secretary and
<br />accepted by hsn a bond that Is conrhsarMd 9W. the paynteM
<br />cr ore amount assessed. together art, ai Interest In reaped
<br />7,antol. w'wlun the 19110 prescribed lea 'aw r rcludrag any exten-
<br />sion of such time), srd Mal 1s in 4ccofdarrce hvdh such require•
<br />menta reWag tc':nrm cofdrtiorts, one fc :" of the bond and
<br />sureaq tureen, as �Ay be 4=40 ay : . - regubbaM.
<br />Sec. 6103. Corr:Jentiallty and
<br />Disclosure of Returns and Return
<br />Information.
<br />ilk) Dlsclosum of Certain Returns and
<br />Return Information For Tax Administre-
<br />tion Purposes.—
<br />(2) Doc OSufe of amount of oulstard'rg hen .it a nice of
<br />:.en has been Veo pursuant to section 6323(n. rte em0ut of
<br />the ouatandhng 011119 un "Owed by 4,4111 ben may be dleclaed
<br />to any pow W* fy Rhea satfstaaory waNbn w iderm that
<br />to has a rght In the property Wbect v ii, cn 'ran or mends to
<br />.btaln a right In whir property.
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<br />Irlter041 $1 I)AXuR I"
<br />go- E 2
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<br />14LUPA..KA)s;; c
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<br />OF HAII )
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<br />990 OCT I Z Ah 9 43
<br />prr+_ or I)cEnc
<br />121 Sites of Property StOW To Lien - For ptapowe of
<br />paragraphs (:1 and (4). PMPIM shay, be deemed b be sftwtad
<br />(Al Row, tsropedy - M Oft as of rW property. W Its
<br />phys.c2. eaten :Or
<br />(e) PwreofW Proppty • In the case d pm" properly,
<br />whether "Ver or nlanyrCie. at the resbMU a of the tax.
<br />Ayer at the (rile the hobo 01 :41111$ Lod.
<br />For purposes of paragraph (2) (0), Ire resrdera of a corporation
<br />or partnership shall be deemed to be To piece at which the pith.
<br />dO 111KOW a Oflloa Of the MIrM I K IOC4bd, and the Me1-
<br />dams d e taxpayer w11134e resrden.e is *IMW the 1lreted
<br />Stales 0i be b bets L" L'b!.'w Of s
<br />(3) Form • The form and content of the rata refereed to
<br />In eubsc.t x, u) shill a proscribed by the Sentary. Such
<br />notice shall ba va'4 eotwthstandng any o:Mr prov Wn of law
<br />ngud, g the form or Content of a nola of Tian.
<br />Note: See section 6323(b) for protection
<br />for certain Interests even though notice of
<br />hen imposed by section 6321 Is filed with
<br />respect to:
<br />I Securities
<br />2 Motor veh:Ces
<br />3. Personal property purchased at re%t
<br />4 Personal propon j cv:raenl n casual saw
<br />S Personal propene s,.rocted to possessory ten
<br />6 Reel property taw : rt qua till assessment hens
<br />7 Res.donhal property %tject to a rwhanc *s
<br />i,en for torten repo n an.1 :mpror11rrnM11
<br />8 A[Icrne) s bens
<br />9 Cena.n msuren :o c_r:racts
<br />10 Passbook loans
<br />(g) Refilling Of Notice. — For purposes of INS
<br />tbn .
<br />It) General Rule.— Un:ess r*tice of hen is rot"
<br />in IN manner prescrtoo in oaragraM 12) dunng the reg11fsed
<br />teWrng pe ^0d. Such ne:rce of 'en sha -i be Ire3fed as Reed on
<br />the date fin %h,Ch it 15 f..ed On aCCCrdance w rh Subsection d))
<br />after the ^.p'! :n r 9, ; " rM jig period
<br />(21 Place For Filing. —A rile a cf hen refilled dur•
<br />e'g the fit:. j- ,J hdr r.) .01 p h y, t n c'r.. 1.0 U. y
<br />rill o
<br />strict rutcs .f lien IL rellAd rl 110 arirA .n which
<br />AM p kx n00ta ce loon was filed. aM
<br />( d 'n tie Cafe d' rot' '�rcpeny. In$ fed of rafrlmg la
<br />entered and reccr.e] • j• r."ex to Owe extent fsqulad by
<br />906400 (91a, 3'.
<br />18, r a ^) rue •e, w• :n, ii crA roe 4rKr b 4+e CaA
<br />:' a'W fig :f -C:ce cr ter Freer strvvaewr :4 'pa
<br />sea" fir I ed Wft Irialrr Owl to Qua tt onti pill
<br />kh r w b I.d « bdy w 4rro0 , '00") war"
<br />a.
<br />r a na1o. of alai suit
<br />M aw Idea in atxorderde mlh o4lbea0lbe In in do Stale
<br />M WsCh SO eesdenoe Is lotatfea
<br />t3) Required Rieilling Period. —In the tan
<br />of any notice d later 01e Un 'rrpuMed nil" period' "Mare -
<br />(A) the orwov period or" so drys aw pie mosti n
<br />of 6 pan aloe Ale dab CO the aseegnlent d dice Ux AM
<br />(e) the one -year period aMhg will lM exp"don of 6
<br />yeah flrtN the doN of Ito pnleidrg toq,leeo feNnp pmo0
<br />fcr 4uoh rayce d ben.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />(a) Release 01 Lien. — saw to such negufe•
<br />crone as tlM Secretary may presedbe,.ft Sacntary shal issue
<br />a ced"t of release of any Ilan bnpcved with reepeet to any
<br />nterrid Werwe tax not War then 30 dais after Ole dry on
<br />which
<br />It) ltabrhry SaWS.od or Unenforaeatio - no Seaeary t(nde
<br />that the habAry for the amount assessed, together wrlh all 'fir
<br />ter" in respect t11ereel, has been fully to dw of has' wcc(-a
<br />legacy unenforceab:e, or
<br />(2) Bond Accap:ed•There 1s lurnisteo to the Secretary and
<br />accepted by hsn a bond that Is conrhsarMd 9W. the paynteM
<br />cr ore amount assessed. together art, ai Interest In reaped
<br />7,antol. w'wlun the 19110 prescribed lea 'aw r rcludrag any exten-
<br />sion of such time), srd Mal 1s in 4ccofdarrce hvdh such require•
<br />menta reWag tc':nrm cofdrtiorts, one fc :" of the bond and
<br />sureaq tureen, as �Ay be 4=40 ay : . - regubbaM.
<br />Sec. 6103. Corr:Jentiallty and
<br />Disclosure of Returns and Return
<br />Information.
<br />ilk) Dlsclosum of Certain Returns and
<br />Return Information For Tax Administre-
<br />tion Purposes.—
<br />(2) Doc OSufe of amount of oulstard'rg hen .it a nice of
<br />:.en has been Veo pursuant to section 6323(n. rte em0ut of
<br />the ouatandhng 011119 un "Owed by 4,4111 ben may be dleclaed
<br />to any pow W* fy Rhea satfstaaory waNbn w iderm that
<br />to has a rght In the property Wbect v ii, cn 'ran or mends to
<br />.btaln a right In whir property.
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