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r s r.. ExCerpH From intamal Retnew We Sec. 6321. Lien For Taxes. H any person liable m pay any lax neglects or rsfusa t7, pay the snit after Aexssnd, the amount (Including any Inlet. at additional ~t fiddition to tax, or asseaiable penalty, together with any Gob that Illy so" In addition thereto) "I be alien to war of the United State upon all property and Wts to PM".' wheeler real or personal, belonging to such person. Sec. 63n. Ner[od Of Lien. ° Unless another date Is Specifically fixed by law, the lion Imposed by section am shall arlae at the time the assessment Is made and shall continue until the liability for the amount so assessed (or a Judgment against the taxpayer arising out of W liability) Is atisnW ha becomes unenforceable by mason of laps Of tims. Sec. 6323. Validity and Priority Against Certain Persons. to PurehMes, f OMM Of S curtsy In- Nrwhe Macfutric'i LNnore, And JUO**d Lion CndllOn. — The Den Imposed by Section 1321 sht11 110111111 vapd a against any purchaser, holder of a Security In*WL mochsaWs Tenor, or judgment Ilan creditor until notice Mental which insets the requirements of Subsection (f) has been filed by the secretary. (o Ph= For RN Node; Form. - 11) Mace For Filing - The notice retorted to In sub- section (a) shalt be find - (A) Under shed Lowe (n PAW Property - In the case of real property. in one off lo wlelinthe Sate (of the county, or other govern mreMit subdivlatall. as daatgneted by the laws at Such slats. ire which the pi apety+ to the lion Is situated; and 00 Personal PI why - In the case of persanar' Pro". whether t!.'>?A Or IntangibN, In one Office Within the State.(' s+e cturty.. or Meer governmental Subdivision). as Stab ".t(r tz rte. of such State. In which the property quwd to the two is situated; or (8) with Clark of District court - In the office of the clrk oe the United States district court for the judicial district In whlndtr the property Subjat to lion 1$ situated, whovever the State ha not bylawdesigtatodOM office which matsthe roquiremeMeOf oubpaagraph (A). or (L) with Recorder of Deeds DI The District of Columbia - In the office of the Recorder of Dads of the District of Columbia, 11 the property Subject to the Von U sltuatod In the District of Columbia. IN tt�r '! ace �k tie L` GA -39--, J , 413 2 Grantai � Gres Wdo_�w�s�� . �+; P;urterieRl ST-JI: 9HASKA) t•r. J .! 989 AUG 4 At! 10. 19 rm P R (2) SiNS Of property Subject To Lien - For purposes of Ouagraphe (1) and (1), property shall be desmed to bsmusted- (A) kal Property - In the use of real prapeetf, at Its physical location; or (8) Personal Property - in L% an of personal property. whether "Iwo or Intan tie; at the residence of the taxpayer at Lie tlras the no%" of lien 1 filed. For purpose of paragraph (2) (a), the residence of a corporation or partnership shall be damad to be the plus at which the principal executive of ice of the business to located, and the resiftoe of a taxpayer whose residence is without the United States than bas dasmad to ba In this District of Columbia (3) Form - The farm and content of the notice referred to In subsection (a) shall be prescribed by the Sar S". Such notice shall be valid notwithstanding arty other provision of law regarding the form or content of a notice of Ito Note: Sea section 6323(b) for protection for certain interests even thoaph notice of lien Imposed by section 6321 is filed with respect to: I. Securities 2. Motorvoicift 3. Personal property purchased at retail 4. FKSOnal property purchased In casual Sate 5. Personal property subleebd to possessory lien e. Real property tax and special assessment liens 7. Residential property subject to a mothsnie's fen for cettaln tapirs and Improvements e Attorney's lies I Certain insurance contracts to. Passbook loam (d) ReWiliq Of Notlim — For purposes of this Section- . (ri GO MM RUNL — Unless notice of men Is re filed In 1$e mover prescribed In Person" (2) during the required ntftling period. such notio of Ion shall betrated as tiled on the data orerh ch II Is 1110 (in acordance with subSaUon (q) after the expiration of such ratiling period. (2) PIM For MO. — A notice of lien raffled during the required refiling plod shelf be effective only - W H- (i) such notice of lien 1 ratilod In the office in which the Prior notice of lion was tiled, and (Ice In the cm of real property, the fact of refiling is timred and rocor0ed in an index to the extent required by Subsection (f) (4). and (8) In any case In which. 00 days or Moro prior to the date Of A reftlfng of notice aLllrrurldar.avbparagraph.(A). the �o Ej t 'Secretary received written information (in the manna prescribed In regulations Issued by the Secraliry) concerning a change fn the taxpayer's restdence, it a notice *f Such lien Is also filed In OCCOtdanrawfth subsection (f) In the State In which such residence h !Aerated. 0) RG**W RON41 Fantod. — In the case 01 any notice of lion, the tam - repaired Wiling period" Means - (A) the owyar period ending 30 days after the expiration of a years after the date 01 the assessment of the tax, and (8) the awyear period endingwithtneexplretionofaysers 4..14r 111; c4ii ON u.i pi"idnny teem ca railing perw for W notice of lien. Sec. 6325. Release Of Lien Or Discharge Of Property. (a) Rokm Of Lion. — Sutljaet to Such reputations a the Secrefary may pxaSerrba the Secrehry Maio Issue a certificate of release of any ilea Imposed wfth respect to any Internal revenue tax not late than 30 days stier the day on which - (1) Liability SWANW or Unenforceable - The Secretary finds eat the I1aoii .'lyt00hesmoumasfesfed,Iogethoe all Intorest In respect; "real, ha bled fully astisned or has psunae legally unworcable; or M Bond A=*M - Thera is fumftW to the Secretary and =M?vd by him a t aA fiat Is corbnioned upon the payment of the amount assessed, together with all interest In respect thereof. within the ems proscribed by law (Includhq any extension of such time), and that is In accordance with soar repuinments ralating to term$. CandiHatta; and form of the DW an0 Sureties thereon. a may be Spedf Wby W regWaeona. Sec. 6103. confidentiality and Dis- closure a Returns and Return in- formatiail. m Obdowrr of CYW Rft= and Rdwn infomidon For Tax Adminhtralbn PLirpoNa. — (� Disciosureolamountofouyta +Ming(kn..ifanotlatet: Den has bun filed pursuant to swton 63?3(f), the amount of the outstanding obDgation secured by such lion may be disclosed to arrp (Parson who Nrnwa sattsfactorr arittaw ovlds oce that he has a right In the property Subject to such lien or lifarlds to obtain a right in such property. I .1 _7 d of 1