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<br />,Exci rpts From Internal Revenue Code
<br />Sea. 6321. Lien For Taxes
<br />N any person WM to pay any W r"Wit, or toUri s !o tote
<br />ft Sm dW dw". the sodas (mUudtrg any .Mereet, ad•
<br />dtioral moult, addrtkn to tae, or sesaf;Me penally, togedrw
<br />w4h artf oetPa Our mall apfxue In addition thereto) Uau be a
<br />Ion in favor of the INIbd slues OPaff as property and dghfs to
<br />PVWty, O WW rod or personal, boWft to such person.
<br />Sec. 6322, Period Of lien.
<br />Mesa another date b epeaficaoy fired by Ao, •re ion Ina•
<br />pored by septlort am etteD arts d the bme Ire 'U34" ent
<br />o made and shay oorafra,e until Oa 1104 1cv fro amount so
<br />MOMW (Ora K"MM agaxat the taxpayer anskrp out of such
<br />11debMRyq
<br />If UWW or becomes urssinbcceobie by reason d Wu
<br />sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) Purchaser's Holders Of Security in.
<br />tstKIests, Mechanic's Lienors, And udg-
<br />tnent I.ten Credltors. -7hs ben rmoosed by section
<br />0321 sW not be valid U aQWSI any pWChaser, holder of e
<br />ae" In great. "Chats; lunor, ax4lig art ter :[editor t:M.l
<br />notlde Hereof which n"M the nWirOrrentS ;t sldslCtdr ,^
<br />hM been filed by the Smilary.
<br />in Place For Filing Notice; Form. —
<br />(1) Place For Fikp • The notice rebreed to .r subsection
<br />(4) 1110 be filed
<br />tit order Suu Laws
<br />ii 11141 Properly • In the less of real f:tcperty, in one
<br />duce aditar On auto (or the County. or other govam -ental
<br />elrbdlNSlon). Y desgrta'go by 7n taws of such State. In
<br />which the Pro" "NOC r the 5411 Is srtuaad: and
<br />(1) Pim" Prppory • 'r. da Cap of penara: prop•
<br />arty w r~ t114w Of Intangible, In are office within the
<br />Sou (or the cosily, or other govemmentat 3I.Mvisient as
<br />dgWVJted by the Is" of Wait State, in wthx' •ha property
<br />NW to the ben Is sauawd: or
<br />(9) With Clark Of District Court-in the entu of the cent
<br />d the United Slatsa dtsf,10 Court ro' Uri judicial Midi ci in which
<br />be property subject b pen Is "tod, whonevst ft State has
<br />not by ow clograted ons office which maeu IN ?yulrenenU
<br />d MtbPafagnph (A), or
<br />(C) With Recorder W Deeds CI The Po• °:t o' Cafumora-
<br />M the ofAO of the Recorder of Macs of the Z151%1 c' Ce'umbin.
<br />M Ile properly aubtsa to the 'ior 's Muawa n the J,slnct of
<br />Coosa,.
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<br />90 OCT 2Z all 9 �5
<br />nc(;. tee f1FFf1�
<br />(2) Bon of Property SubJect To Lien • For purposes of
<br />pangriph3 if) and (4), property snap be aeened to be Watrhl -
<br />(A) Real Property • In re coil of fW properly, at b
<br />Phyneal 13ea11011: or
<br />(B) Personal PrdP11M • b th4 case of personal pVpgM.
<br />%he',heir lengible of Into Ice it ft residence of the ter.
<br />Pallor at w ems tra 0000 of yen is bred.
<br />For puryoses of peigra if (2) (8), the r"nes of a corporation
<br />Or panMrshfp stia- v d"msd 10 be the PIM at wttkh the grin•
<br />e" e1eCu5vo Ora Of 0e bwkep Is looted end de rat.
<br />_•rCe of a lacpayer whose rssldencs is wdlrloN Ina LkAed
<br />Stints span be Ossified w tw in ft lUtrict of Colwnbta.
<br />iii Form • The foan am content of the nonce n4ned A
<br />in subset -on raj shin be Ix6su, red by IM SWOIM. 5,..17
<br />mike shall be valid notwdhstsrqufg any other plovlslor :" A,.j
<br />regarding the bin of co"M of a rata of ben.
<br />Note: See section 6323(b) for protection
<br />for certain Interests even though notice of
<br />Ilan imposed by section 6321 is filed with
<br />respect to:
<br />t. Secwa.es
<br />2 Motor veh;'os
<br />3 Personef pt,peny Ft rchased at reia•t
<br />4 Personal p"Ity p,.rthapd hi Casual "to
<br />5 Personal Property ,- bected P possessory Len
<br />6 Real property tax and special as assenent ,, -s
<br />7 Ros:Jentel property sut :ect to a machane s
<br />hen for ce0nn rags, and Improvements
<br />e Aftc rey i Lens
<br />5 Certain msura.ics ContrA:•3
<br />IC Passbook Ims
<br />(g) Refiling Of Notice. — for PUMO a cl •: 3
<br />MthDn
<br />(I) General Rule. —urimi hcllt;e of Lon its M.'ed
<br />in the manner prescribed ,n pa%racr Cuing the reclu.rod
<br />rennrq penod. Such nonce of ten Pat, :e 'Tested as hied On
<br />the date on wN111 'I'S 143 I.n aCCOfdarVe *.In subsochcn i9!
<br />after the exUgl.cr of Such refr.np period.
<br />(2) Place For Flling. —A nct co cf lier ref4c; df-
<br />irg the required rofi:.r7 ponod eha'I to offeC6N or:.y
<br />IA, I.
<br />(') Wit MOOS CI lien .S tented r rho office In which
<br />the pngr rr" of Iran was filed. and
<br />(r) In the Case of real CrOV" 7te IseJ of rsVirq b
<br />entered and recorded In an :rdox cl the extent requ,ted sv
<br />subsection (I) (4), ins
<br />19) 'n any Cate in %h-ch. Se :a'.• ;: TCr7 ;I Ct Te 're 03'0
<br />0' a 16(e.nQ of raLCO 01 t,er (A). lra
<br />tr
<br />fsosAed ~Intonationn M the lousier pew
<br />Ccr'Zad in fegii4flons Iswld by to SetaetMy) oMoem M
<br />a cn• :.ego In We tfal Mr* retldernoe, if a t oboe of such so
<br />IS Asa filed In aotordsnos wilh subselbpn (0 In ft Stall
<br />h W1110 such rlellim is bCated.
<br />Of m(3y)� u Intl Refilling nNu�d WAV PWW r er`a
<br />(A) Oa WOW Wood woV 30 Up eider tla WoVj n
<br />of 6 yen slur to dab of de "WNW of (he bt, and
<br />:9) de as W period sirhkg with are e>mkw*m of 6
<br />br audl rnotice of sit.
<br />Sec. 6325. Release Of Lien Or
<br />Discharge 01 ftperty.
<br />lion+ Rft S MW Of myL1asectie., the s a o q sm u:W
<br />a ONkm of MIUM of any lien frivolled w+lh relpaCt to any
<br />internal rewus tea not air ran 30 drys &her to dry on
<br />Which
<br />(t) L40' tySatiriedorUrtenforc esbo•TheSecrotaryfnds
<br />that the llobi!rty for the amount essasud. toPther with stn in.
<br />latest M ISW thereof, has been fully uUfM or has become
<br />legally unaworco Aa: or
<br />(2) Bond AmeplWThela Is NM WW to Qa Secretary artd
<br />accepted by hen a bond that is corWiobnW upon de payment
<br />Of Ore WOW Pained. together wlpt all Wer" M MWt
<br />thereof, within the area prascnbed by bw Ilnchrdirg any siren.
<br />don Of such tkne). end Wt Is In s000rdutce with such nqukrr.
<br />mares relatkp to terms, conditiM and fcrm V 14 bond arsd
<br />wrtlie11 thereon, as may be specified by swcr, ro,,,lsbons.
<br />Sec. 6103. Confidential[ and
<br />Disclosure of Retums and Return
<br />1n'armation.
<br />I ;- . Dsclosure of Certain Returns and
<br />Return Information For Tax Adminleft-
<br />tion Purposes.—
<br />(2) Disclosure of am-n; of outstanding I,sn -if a notice of
<br />Len rue been a'ea pyrsuant to scct*n c,323(;), the amount of
<br />WO OtdeW Mg Ob VOW poured by such lien may Ce owcata
<br />to 4'nr Parson who funW" saWactery wmtten evidence that
<br />he has a right in the property sutlject to such Win Cr Mids to
<br />obtain a Muhl In such property
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