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r 'v� LMM From intemd Rewnue Code Sec. 6321. Lien For Taxes. it any person DO# to pay any tax neglects or refutes to pay the "me attar de"oft the amount 041udr:rg any I.%V- at, additlollal amovM addition to tax. or assessable penalty, together with any Clete Mal moy ac" in addition thereto) SWO be a lien in favor of the LWW Stags upon all property and rights to property, whether rat or personal, belorryag to such person. Sec. 6322. Period Of Lien. Unhas arhled lab Is Specifically fixed by law. the gin ImpOad by action 6321 shall arise at the time the aesesement is made and ShahI continue rnul the liability for fir: amuuinh sea assessed (or a julig "against the taxpayer arising out Of such Ilab(Ilty) is saMed or becomes unenforceable by canon of lopes of tine. Sec 6323.Validity and Priority Against Certain Persons. w PurdoMeaw Hoiden Of tiecurity in- Wreft Mfthenft LINM% And JudRnMrtt LINT CndltOn. — The lien Imposed by section e321 shall not be valid as against any purchaser, hober of a security Interest mechanics iienor, or judgment lion creditor until notice thereof which mats the requirements of subsection (1) has been filed by the Secretary. (n Plan For Ring Mike; Fomt.- (1) Place For Filing - The notice referred to In fate• 90MOM (2) Shelf be Find - (A: Under Starts tars (q 1Maf t *Ope.-ty -'n the case Of real prop". in one office within ftSwe (or the county, or other govitrin sea subdivishn), a designated by the laws of such Stafa In whrdl the pro" subject to ft lien b situated; and 60 PMsonsl Property - In the case of personal property. whether tangible Of intangible, to one of ice within the Stale (or the randy. or other goverrrmsntat subdivision). es designaed by the laws of such staff. M which the property subject to the Ilen is situated; or (0) With Clerk Of District Cool - In the office of the clock of the Untsed States district Court for the judicial district M which the property subject to lien is situated. whenever the State has rat by lawdaignalod one office which math the rpulrem"Is of subparagraph W. or (C) With Ilecorder Of Dads Of The District Of Columbia - In the ofBca of the IMcorder of Dads of the District of Columbia, If the property subject to the Yee Is %tuated in the District of Columbia. (2) Situs Of Property Subikt To Men - For purposes at paragraphs 11) and (a). property shall be deemed to be Inflated (A) Real Property - In the case of raal property, at its Physical location; or (9) Personal Property - in due can of personal property. whether tangible or lateei s. At the reside(a of ihe taxpayer at the tint the etpgce of Ilan Is UI1d. Forpurpoaard paragraph (2) (5), the residence of a corporation or partnenh'a shall be daeed to be the plan at which the prinhdpal executive polls 01 the business Is located. and the roisidtnoe of a taxpayer nhoea reside( is without the United (3) Form The form and content of the notice referred to In subsection (a) shall be prescribed by the Secretary. such nafJn $MR be valid reheNhetanNiue MY other provision of law regarding the form or content Of a notice of lien. Note: See section SMb) for protection for certain interests evert thugh notice of lien imposed by section 6321 is filed with respect to: 1. Sea271!SS 2. M�;tanrehicta 3. Personal property purcMM at retail 4. Pfraonal property pua+ckaed in casual ale S. Femoral property suDjlctad to possessory lien e. RWc Dperty tax and special assessment liens 7. Residential property sAec1 to a mechanic's lien for certain repz rm ad improvements e. Attorneys Ilene g. Certain insurance caWyActs i0. Passbookioane (07 Reli ft Of Notice. — For purposes of this faction - (1) GetNniRuk.— Uawnotiwofimismowdin the manner prescribed in piagraph (2) during the required rarhling WAM, such notice O1 fansh oll be trated astiled on the date ow who it is tiled (In accordance with sulna Lion (0) after the 6pir W at Such rafliUg period. (2) Pisa For FiilFii, — A notice of fien reVed during the required refiling patrol shall be afhotive only - (A) d. (I) such notiaof lion it rallied in the office In which the prior notice of lion was filed, orb (if) in the use of real property. the fact of refdmg is enWsd and recorded in an index to the extent squired by fubsoction M (a). and (e) In any can in which, Ways or alga prior LO the date of a raiding of notice of lieu under subparagraph (A).N t� Secretary recelved written information (in the manner prescribed !n reeguleUom Issued by the Set°ttary) concerning achangeMthetexpaye SMR11111CO.Itar „” Of such Ihn is also filed hn atcdrh!"ro with aubt!et vn M in the State in which such residence b tarand. (3) Required ReIW4 Per" — in the case bf a y notice of Hen. the term - required raTiiing period - MIS. (A) the ones -year period ending 9e days alter the expiration of 6 years after the date of the asaamaht of the tax, and (e) the orwyear period anding with tileexpir8ftOf $years i11ii In-i iao" Y• Uw yw.w— f",r• such now of fen. Sec. 6325. Release Of Lien Or Discharge Of Property. (U ReNMe Of Lim. — Sub]eet to such regulations as the Secretary may preaGlta Ore Secretary Shat rssae a certificate of release at any lion imposed with respect to a.^.y Internal revenue tax not later than 30 days after the day on which - (1) Uabilay Satisfied or Unenforceable - The Watery finds that the liability for the amount lenn l0. together with all Interest in raped tlerect. ten been fully fattefied or has tlscome legally Wenforceable; M (2) W4Aogpted- TWeistumisheototheSwoUryarb accow by him ■ bond that is conditioned upon tie payment of the amount assessed. together with all Interest in re"W thereof, within the time prescribed by law (Including any extension of such time), and that Is In accordance with such requitMMrhts relating to terms, eanditiens. and form of the tend am suran thereon. as may be spat d5ecp by such rogulatia Sec. 6103. Confidentiality and Dis- closure of Returns and Return in- formation. (k) Obdom of Cardin RMUrM and tR..R.uM ln%rMftn For Tax AdminiaMrM m p rM Wft- (2) Disclosure of amount of Outstanding lien. - 11's=fwof lien has ban Used pursuant to section 6323(0, the amount of the outstanding obligation aecund by such 11M may he dMClead10 any peroan who lumtshes sati#Mry written evidences Met he has a right In the property suoW to such lien or I fiend 0 to obtain a right in such property. EJ 3`: N t, .4 d' ti( CD tP I . ^retread LkM-f# Vt lea. 89-- 1 ! it 13 4 f' Z Grantor — Io !! HMS L ) P89 11UG 4 A".110 ZG 2 � pun• nr the =FrS (2) Situs Of Property Subikt To Men - For purposes at paragraphs 11) and (a). property shall be deemed to be Inflated (A) Real Property - In the case of raal property, at its Physical location; or (9) Personal Property - in due can of personal property. whether tangible or lateei s. At the reside(a of ihe taxpayer at the tint the etpgce of Ilan Is UI1d. Forpurpoaard paragraph (2) (5), the residence of a corporation or partnenh'a shall be daeed to be the plan at which the prinhdpal executive polls 01 the business Is located. and the roisidtnoe of a taxpayer nhoea reside( is without the United (3) Form The form and content of the notice referred to In subsection (a) shall be prescribed by the Secretary. such nafJn $MR be valid reheNhetanNiue MY other provision of law regarding the form or content Of a notice of lien. Note: See section SMb) for protection for certain interests evert thugh notice of lien imposed by section 6321 is filed with respect to: 1. Sea271!SS 2. M�;tanrehicta 3. Personal property purcMM at retail 4. Pfraonal property pua+ckaed in casual ale S. Femoral property suDjlctad to possessory lien e. RWc Dperty tax and special assessment liens 7. Residential property sAec1 to a mechanic's lien for certain repz rm ad improvements e. Attorneys Ilene g. Certain insurance caWyActs i0. Passbookioane (07 Reli ft Of Notice. — For purposes of this faction - (1) GetNniRuk.— Uawnotiwofimismowdin the manner prescribed in piagraph (2) during the required rarhling WAM, such notice O1 fansh oll be trated astiled on the date ow who it is tiled (In accordance with sulna Lion (0) after the 6pir W at Such rafliUg period. (2) Pisa For FiilFii, — A notice of fien reVed during the required refiling patrol shall be afhotive only - (A) d. (I) such notiaof lion it rallied in the office In which the prior notice of lion was filed, orb (if) in the use of real property. the fact of refdmg is enWsd and recorded in an index to the extent squired by fubsoction M (a). and (e) In any can in which, Ways or alga prior LO the date of a raiding of notice of lieu under subparagraph (A).N t� Secretary recelved written information (in the manner prescribed !n reeguleUom Issued by the Set°ttary) concerning achangeMthetexpaye SMR11111CO.Itar „” Of such Ihn is also filed hn atcdrh!"ro with aubt!et vn M in the State in which such residence b tarand. (3) Required ReIW4 Per" — in the case bf a y notice of Hen. the term - required raTiiing period - MIS. (A) the ones -year period ending 9e days alter the expiration of 6 years after the date of the asaamaht of the tax, and (e) the orwyear period anding with tileexpir8ftOf $years i11ii In-i iao" Y• Uw yw.w— f",r• such now of fen. Sec. 6325. Release Of Lien Or Discharge Of Property. (U ReNMe Of Lim. — Sub]eet to such regulations as the Secretary may preaGlta Ore Secretary Shat rssae a certificate of release at any lion imposed with respect to a.^.y Internal revenue tax not later than 30 days after the day on which - (1) Uabilay Satisfied or Unenforceable - The Watery finds that the liability for the amount lenn l0. together with all Interest in raped tlerect. ten been fully fattefied or has tlscome legally Wenforceable; M (2) W4Aogpted- TWeistumisheototheSwoUryarb accow by him ■ bond that is conditioned upon tie payment of the amount assessed. together with all Interest in re"W thereof, within the time prescribed by law (Including any extension of such time), and that Is In accordance with such requitMMrhts relating to terms, eanditiens. and form of the tend am suran thereon. as may be spat d5ecp by such rogulatia Sec. 6103. Confidentiality and Dis- closure of Returns and Return in- formation. (k) Obdom of Cardin RMUrM and tR..R.uM ln%rMftn For Tax AdminiaMrM m p rM Wft- (2) Disclosure of amount of Outstanding lien. - 11's=fwof lien has ban Used pursuant to section 6323(0, the amount of the outstanding obligation aecund by such 11M may he dMClead10 any peroan who lumtshes sati#Mry written evidences Met he has a right In the property suoW to such lien or I fiend 0 to obtain a right in such property. EJ 3`: N t, .4 d' ti( CD tP I