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<br />Excerpts From Internal Revl!nue Code
<br />Sec, 6321. Lien For Taxes
<br />
<br />rt ."y'p'r'on lIabl. to ply ."y !I.X neglectl 0< re!u'" to pay
<br />\Ill lam, I~" domllld, Ihl OrTVlUnt (1n<.1udlnll Illy 'htor..t.
<br />llddttll)lllj L'TIo.lnt. 1dd11i0fl to IIX, 0< .......b1. pellAlly,
<br />1<lQIolh<< with Iny COItl thlt mJ,.y occ:rw In -.:Idltlon th_ol
<br />ahall be. Ilon In l.-.at of tM Vnltl<! m.t.. Ul>OI\all p~
<br />IIId r1Qhtt to ~. ""'''hot I'Hl '" paraonll. belanO'IIQ to
<br />I\/Cn ~"on.
<br />Sec. 6322. Period Of Uen.
<br />
<br />Unl.110 ano'h.. date II epoclr.caJly ~xod by 1'10, t~. lI.n
<br />l'TIpooO<! by IIct1<on 6321 shllt arts. .., 'he time tlW ......_
<br />mont I. ",ed. .nd shall continue until tho n.blllty lor 'he
<br />.mount so ......ed (or I judgnl'm' ogal'lll 1M tupay"
<br />arltlng ou, of .uch liability) I. utitr,1d or becom.. un*"f~
<br />alll. by r...on of "pt.. 01 tlml.
<br />
<br />S€c. 6323. Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />(a) Purchaser's, Holde.rs Of Security
<br />
<br />Interests, Mech~!':!;;'s L1enors, And
<br />
<br />Judgment Lien Credltors.-Th' IIln Impot-
<br />ed by lecllon 6321 ''''" nol be valid .. 'gale.l any pvrch..-
<br />If, holder of I aocurrty InlOr"t, ",ech.nlc'. II.""". 0< Judg-
<br />ment lien credaor IJn~U I'\OUC9 thtt-.of which m..r. the ttqulr..
<br />m.na 01 ,ub'ecllon ff) h.. b..n OI.d by th. Secrot.ry.
<br />
<br />(f) Place For Filing Notice; Form,-
<br />
<br />(1) PI,ce For Filing. Th, nOllel ro1.rred 10 10 .ub.
<br />IICtlon (a) ,hall bl flied.
<br />(A) UndO! Stll" La...
<br />Ol R...I Property. In thl ca.. 01 real prop.rty, 10
<br />on. otl1Cf wtthln tho 51010 (or tho county. Of othl(
<br />govern"",nt.' IUbdlvtll""), ... dellgnared by the
<br />I.... of .uch St.I.. 10 which lhe property .vbject to
<br />lhe lI.n la "IVI""'; .nd
<br />(II) Per""",1 Prop.rty.ln Ih. cu. 0' perlOllal
<br />ptop.rty. whOlher Ist>gibll 0< Intallglbl., In on. othee
<br />",lthln lno SIOI..{or Ihl couniy. '" O:h" ~~m.ntal
<br />.ubdivlolon), as do"gnlled by Ih. I.... 0' .vch
<br />~iIa',. In which Ih. property 'ub)oct 10 lh. lien II
<br />IIltualed; .xcep, thlt Stat. law mlnaty contormlng to
<br />rolnllCllng Federal law IOIab1llhlnll . na~nalllJlhg
<br />Iy.lI", <'lo.. nol COnltltUt. . IOCOIId .llIea 10< m'r.g
<br />os dOlI"n".d by the I.... of .uch 51110; Of
<br />(9) WI", Clo,k Of Olotrlcl Cou".ln the oIfleo 01 tho
<br />el.", olth. Unl'.eO 5'.1.. dlOlrlct court for Ih. IUdICIO' dlflrlcl
<br />Ir. which Iho P"jp."y ,vbl.cll. II." I. ,llUOled, wh,n,vl( thl
<br />St.'1 has not oy 10... d..lgnal.d enl ollie. which mllll Ih.
<br />reQulreml"," jf tubp.., ogrlph (A), Or
<br />(C) With Recorder 01 0."" 01 Th. Dlflnet 01 Co..
<br />11J~bl!1 . '!"I V~! c-Ific. of t!"le RecordGr or O.,da of Ihe Olatrlct
<br />01 CClumblO. IIlr.. property tub/.ct 10 !h. lI.n I. ol1uO:ed In th.
<br />DIIlfict 01 C;olumbl._
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<br />
<br />Entered as Document No.
<br />9~110.912
<br />
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<br />(2) Situ. 01 Proporty Subjtel To W.n . FOI' Il\lO'POI-U 01
<br />par~. (11llnd (4). pt(>pII1y"'" ba d""'*' I. :.a a/IuIl...s.
<br />(A) R.al PrOpolty . In In. c:._ 01 '"' 1"'OI*li', 01 III p/lyIbol4
<br />location; Ot
<br />(8) P.roonal Propeny.ln the rau 01 ptI'WClMl ~, .m.thtl'
<br />tangible 01' \Iolang!b;t. II Iha ~ 01 tI,. ~ '" lIw
<br />lim. :h. "<'>lIe. cI "'" II l!led.
<br />FOf ~ 01 p.ngraph (2) ~), 11M ........... 01. c:orpoqtlGn
<br />or paMnlllp III" be dMmtcI lIS ~ 11M ~ '" ""*" tl1e
<br />..rtr~ ..tc:.uIIve .",... 01 "" buill-. III ~, and lIw
<br />rnld.nce '" . \.U;lllyw _ _<>nee II wiIhouI "" UllIl-.l
<br />StaIn .haD be dlelllod 10. be In the ~ c;l Cc:.ll.:r.'~
<br />PI Form . TIle 'ann and COllI"" 01 In. noIIeo I'tIwraIolItl
<br />In .ub_1on ('1 .hall be ~ by Ih. sw.ttry. B""'"
<br />notice iliaD be Yalld """"'haIl1ld1ng any CCIItt pnMeIolI t:I ...
<br />regarding "" lorm or COllIenI 01 a notice 01 n....
<br />
<br />Note: See section 6323(b) for protection
<br />
<br />for certain ir.terests even though nCltice
<br />
<br />of lien Imposed by section 6321 is filed
<br />
<br />with respect to:
<br />
<br />1. Securtll..
<br />2_ 1.4010< """"""
<br />3. Pereon" ptOpIIIy purchesod III _
<br />4. pQOnar proptIty purchuad In eaauIlI HIe
<br />5, PtrIONI pnlperty ....$CIod .0 ~ ....
<br />S. R.alllfDlltlly lIlllllll epeclal .~ .....
<br />7. Ratldtnllal pn:Ipfrty .ubjtcllO . medIanlo'.
<br />ft.n lot O8flaIn repalll and !mpro.tm"'"
<br />S. Allomey'. lItno
<br />O. Cartaln lnlllfOtlC:t contrlIcIt
<br />10. Paaobook loMt
<br />
<br />(g) Reflllng Of Notlce.-For purpoatt 01 !hie
<br />soctlon-
<br />
<br />(1) General Rule.-unllUllOIlc' of n.n It r.nI-
<br />-.:I In :ho r.".&nnet' pt~ In perogtIp" (2) dur'ng the ~
<br />"ruing pertod. 'uch _ III "'" al\aD bo I,",ad u lIlod Oft ""
<br />d.l. on which It a mod pn _ 'MIll 0Ub0lCll0n (I) ...
<br />the Ixplrallon 01 .uch """ng period.
<br />
<br />(2) Place For Flllng.":"A noac:. 01.... NIlled
<br />durtng lhe requlted rafIllntl portod IlIIIll ~ ''*'MI only.
<br />(A) If.
<br />Ol .uch no'"" of lI.n II reftlO<!In Ih. ort1ce In whlcII
<br />the ,,"or nolloe oIl1.n wu mod, and
<br />PQ In Ih. euo of real ptOperty, ."d the IICI 01
<br />raflllng II .nterO<! IIId recOtdo<! In an """" III ""
<br />.xtlnt requited by IUbaocllon (Il (4). and
<br />(B) In fIIf'f _ In wNch.1O dIya ot """ prior III the dIlt 01
<br />= ~ = ~ o! :;., Ui~ ~i{nPt \Ai. n,
<br />
<br />STATE OF NE8RASKA) SSe
<br />COUNTY OF HALL ) 2-
<br />....
<br />~ 8.
<br />'93 DEe 20. Arl'10 30 ~
<br />..... i
<br />Q _./"{I D .;~
<br />. '; . / _. :;/.......,..c:_ .
<br />nl.-?'~"'.J'''
<br />/7 Rfr.:0f' or:r:ps
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<br />
<br />SecreIaIy ~ wrlItaIllnlotmallon (In lhe m""*
<br />~ In NgUIdona laiIwd by lilt ~
<br />-.Mo I c:.hange In In. t.111PfY't'. mldInot, II I
<br />IIOIIcI at tudI .... III alto fled In _JIIlCt \IIlIh
<br />tIIbtteIlorl (I) In "" lIIII. In WhIe/I luch ,NldtMe It
<br />1ol:aI0<!.
<br />
<br />(3) Reaulred Refllln9 Perlod.-tI' 1M .
<br />_ 01111)' notfoe 0IllM. lilt lIomI . ~ ,tI1Ilng pw1ocl"
<br />-
<br />(.oJ 1M ~ portod tlIdlnQ $0 dIyI IIW lilt
<br />e.:plralI:llI '" 1tl YM" lllItt "" _ 01 "'" _ 01 ""
<br />:a.;.llIId
<br />(8) ilia ~ perlod MdIng with 11M ~ 01
<br />to ,..,. afIeI lht doH 01 lht rnctdlnl'I ~ NllllnIJ
<br />portod lor tudJ ~ 01..... .
<br />
<br />'Sec. 6325. Release Of Lien Or
<br />
<br />Discharge Of Property..
<br />
<br />(I,) Release Of lIen.-E;ubfoc:.I '" tueh NfIU-
<br />- .. IN lJtoretary ",-y 1"fCJlbt, "" '*'-Y .,...
<br />ltIut I ,~ 01 ,..... 01 any .., lmpoaod wIIIll'Ml*l
<br />to My ~ _ t.x ..... It!..- thin $0 ~ IfIet IIw day
<br />an'Olllc:.ll.
<br />(I) UabIlIy llallII*t or UIlftlfotT;Mblo . TIle !Ie-
<br />cttIOtIy Ilnde tIlllI "'" IIaIlIIIy lOt "'" _ -..cl, lOgtIII-
<br />If wIIIl .. Ira_ In ""I'ICt lII8qoI, .... bttn IuIIy MIttIled ot
<br />.... '*"'"" bgdy~; 01
<br />(2) Ilond ~ '"""' IIIumhhtd 10 lhe !Ie-
<br />-..y Ind e.;capItd by him I bond lhIIllII 00IICIlll0ntcI1,lpCll\
<br />lIw peylMtlI oIl1l1-.mt .....-d.IIIOItIltr..... II """'"
<br />In NQlIaIlI...., wIIIlln 1M tImt ~ by law (IncludlIlo
<br />lIlY tldentlon 0I1UdI tlme), IllCIl'IlIiI II In --.c. with
<br />MIl '*'*'"*'" ralIIlnO to """" DOnCIlIIoIlI. IInd latm 01
<br />tilt bond IlId ....... ItIeNOII, . lllt\I ~ epedlItd by tudI
<br />~.
<br />
<br />Sec. 6103. Confidentiality and
<br />
<br />Disclosure of Returns and F=leturn
<br />
<br />Information.
<br />
<br />(lcl Disclosure of Certain Returns
<br />
<br />and Return Information For Tax Ad-
<br />
<br />ministration PUrpoSIl.-
<br />
<br />(2) ~ 01 tmounl 01 0IIlIl&IIdlng ......1/ I
<br />noIlet 01.... hu bttn Illtd P\IIIUfIll lo tedioII 8323(1). the
<br />- 01 "" ouIaIMdIng abIgatlon .t(:l"ra<! by ""'" IIaIl
<br />may bI cIlteIatod to III)' ptIlIOII 'JlOho I....,.. 0IIlaf1Clcly
<br />Mftttn tvId.- tIIII he ".. . 110M In "" prcptJty aubjtet '"
<br />.uch 11M Of InItnda 10 IlbIaln . r10hlln .uch prapetly.
<br />
<br />"""-_M(J\tv.'..n
<br />
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