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<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />
<br />If any parlOn lI.bla 10 p.y any t.. n"Olee" 0< rafu'a. to ~ay
<br />the um. .n.., demlJ'\d, \t'.. amoi,Jnc (1n.elucln; "~y I"~",.,~,
<br />tteddlt~ amount, .-dditlofl 10 l.U, ~" u.....u,,~:~ '~.fri'~:ir.
<br />l~h., with any cottl ~hAt !"M.:!Y tt:Cl"::: !.:-: :!',~d;'~'"" tl.,,~~~~;
<br />llhaJl ~ . Ikln In flVOl' of tna Unned SII'e. upon .11 p~y
<br />and righI' I~ P/1>l*1y, wnelh", ,.Ill 0< l>\I;llOnal, bIl<:>nljl..g 10
<br />l:Jch p.tfOn
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Un!1WI anOlher dale I. .peclnc$l:Y nxGd by lEW, tne IIln
<br />1",1lO"d by tee1lon 15321 Ih.1I arto. It 'nl tl"," Inl _..-
<br />mant '0 mid. .nd onln contlnu. unlll Ihe Illblllty fOt. tne
<br />.mounl 10 ",.....od lOt I JUdgmenl Igalnol tn. taxp.yer
<br />arlalng oul of .uen IIlbllr.y) I. tlU.fI9d or becorn.. un"nforc...
<br />abl. by ....on of lIP'" 01 limo.
<br />
<br />Se;c. 6323. Validity and Priority
<br />
<br />Against Certain Persons.
<br />
<br />(I) Purchaser's, Holders Of Security
<br />
<br />Interests, Mechanic's L1enors, And
<br />
<br />JuC:;iiiant lien Credltors.-Thl lI.n Impe,-
<br />.d by .eellcn 632 t .h.11 nol boo vllld "" <galOOI .ny pur.n..-
<br />~r, h(;kt.,. 01 . ..,;uri~y Inter..t, mac-hank', lienor, or lud~-
<br />"'.nt liln C''<lUor um:1 nOI!C. In",aol w!llc~ mtlt. Iho raqu:rl-
<br />mInt. of 'Ubllctlon (ry h.. blln flied by Ino Seerot.ry.
<br />
<br />(I) Place For Filing Notice; Form..-
<br />
<br />(1) Plac. For Filing - Tho eo\lc. r.I."ed to In "Jb-
<br />'IICtlon (.) IhAII b. fII~-
<br />(A) UMar Slit. L.....
<br />(i) Re.1 PfOP<Irty. In Ih. C""" 01 ro.I p'op.rty. In
<br />cn. cHico ...Uhln tho Stoto (or tho county, or Olnor
<br />governmontal ,ubd:""on), .. d..lgnalod by t"o
<br />Ilw' of ouch Sill., In ...nlcn 1~. Pf'X"'<fy ,ubJect 10
<br />fHI lI.n I. BltuH",d: and
<br />(II) Poroo".1 PropoMy-l" In" c... 01 plrlonal
<br />propf.l''ty, whe1t'1et tl(lg;~lf or llit.nglol_, In on. Otnc.
<br />wttl"1ln the St.'le (or the county, or OHUi" p&rnmenlaJ
<br />.ubdlvl"on), "' do. Ignited by thu t.... or lueh
<br />Slato, In ...nl"n Iho propMy IUb).e, to thl non I.
<br />,itutted; OXC41pl th.1 Stalo ,.... m.roty conforming to
<br />ro"octlng Foderal I4w ..tabllanfng a "-llonal IlIIng
<br />,yOIOr;. doel 1101 conomUlI . _Ond GlIIea '''' "ling
<br />.. c..lgnlled by I~I laVla 01 ouc~ Gl.t.; or
<br />(8) With Cler" 01 Dlottlct CourH, Ih. oHlca 01 tho
<br />clorl< 01 Ih. United St.'e. dl'IMcl coun for 1M ludielll dlllrlcl
<br />in wi':ic:, :;,e property I'JbJl!!ltt 10 lien I, .lIuDled, whenov... the
<br />Stale hIlS not by l!.w deslgt'\.led one office whlct'! mMtl lh,
<br />requlre"...,niS of aut-parser.oM tA), or
<br />(C) With Aeeord.r Of D.odl 01 Tn" Dlstrlcl Of Co-
<br />lumbi. - In Ih. olli." 01 lh. R..ordor of Dte<fo '" lh. Dlllrlct
<br />of Cclu;\Ibll, II tnl prop"rty '"bll':t to Inl IIln II .UUI,ed In Inl
<br />Clottl:;1 01 Columbl..
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<br />(2) Sllu. 1')/ p,operty SubJ~ To Uen . FQf pu~ 01
<br />plflgraplU (1) I/xl (4). proporty IIId ~ ~ 10 ~ .......8Cl-
<br />(A) R.II p,OI*tY . In, the CIH 01 ..... lIfllP'IlY. II "' IJIlJ*II
<br />location: Ot
<br />(9) Plftonll Property.ln m. CIH oIllfItenal JlfOIMIl1y. wIltthlt
<br />tanQlble Otlnl.tnglble. lI\ho ~ DI the tbp8yW at tilt
<br />
<br />tlm= t~! net!..:,c; ;}~ I~~tj :a Wt(!.
<br />
<br />~~ ;:;:":7~-:~:; :~,~.:.t.ll;r:::h, (2~ {!!}, t~ r"~de~" t#;. ::~~
<br />C< pllt/ll~hlp anall III dMlMd to IlIlh1 .. 1\ wIIleh lilt
<br />ptirn:tpftl IXII<.UIMr DIl'Ic:ll of \hi buIIneIe .. 1oc:lIIod. """ \hi
<br />rosldoncl 01. laXpllyll' """'" rwldenea II wflhoul m. U..n.t
<br />SittIG 'nail be dRmad to be In 1M DlaI.o\cI ot ColumblL
<br />(3) I'orm - ThlIonn II'd conlenl 0I1Iw ndle8 m-.d lD
<br />In .ubHCtlon (8) aIIaIl ~ ~ by tilt Stcntlt)". Such
<br />noIlct "'all ~ vIlk! no!WtIII.t~ any 1lIh.. ~ olin
<br />regarding thi 'orm Ot conlent of . noI~ 0/ ".... .
<br />
<br />Note: See section 6323(b) for protection
<br />for certain interests even though notice
<br />of lien Imposed by section 6321 Is filed
<br />with respect to:
<br />
<br />1. SecurlUu
<br />2. MotOt venlc:lll
<br />3. Plf$Onll PfOl>Irty pUfCnllld It rolall
<br />4. P"""'1I1lf'Cl*lY ~ad In CMuIl ..,.,
<br />5. Paraonall'l'"OPll'lY 'ub)Klad to llOIIIIO"'Y ....
<br />8. Rill propMty lalc and ~ _I~,
<br />7. RIIldentlaJ P"'lI'flY aub)ect to . 1I'AdIInlc',
<br />IIln for conaIn '"'*'" and lm~
<br />e. Attorney'l n.na
<br />g. C.nlln In.utanee contrlCle
<br />10. PIUbook ~
<br />
<br />(g) Rofillng 01 Notice.-For PIIfIl'l"" 0/ IhlI
<br />'1lCt1o~.
<br />
<br />(11 General Rule.-unkllI nota 01 U",.. "Ill-
<br />ed tn lnl manner pNI:flbld In pertgl'aph (2) durtng \hi requncr
<br />roflllng pi rlod. IUCn noUee ot 110ft thall III ttMlld II lIIod DIIlht
<br />d.1O on ...:Ilch n II llIed Qn __ wtt" ..._ (I) III.
<br />tM IXplr.lIon 01 lucn ,"nn"", l>\Irbd.
<br />
<br />(2) Place For Flllng.-A noIlct of ,lien rIIIIIId
<br />dUMg IIw roqulrod rIIIIIng pIflod ..... IlII11dve onty.
<br />(A) n.
<br />(T) .ucn notice of lien '" romed In 1M olfIce In \OtI1d1
<br />tn" prior ~ of U.n _II IHM, .nd
<br />QQ In In. cu. of roal """,",flY. and IhI lati 01
<br />ref;llng II .ntored and -.lod In .., In"",, 10 mo
<br />..,.nt 'IQUlrod by tubGeCllon (f) (4). and
<br />(B) In .., _In which, 00 dIyJ ot men prior Ill... dill /lI
<br />a ...-.g rJ .- rJ ... under - + ~ ~~ lAl. ""
<br />
<br />Entered as Docum~"t - No.'
<br />..93-. 11 0 9 1 3
<br />
<br />
<br />r;;
<br />
<br />STATE OF Nt8RASKA) Sit
<br />COUNTY OF HALL ):;,
<br />. =:
<br />< &
<br />U)
<br />, 93 DEe 20 Af'l 10 3~
<br />
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<br />
<br />,.1 Rrr: ()~ I)EFTS
<br />
<br />z
<br />?
<br />
<br />s.er.tll}' roeolvId Millan ""ormatlan (In the II\aIIMI'
<br />~ In roguIaIIIlftt INuId by 0.. ~
<br />~'W/IgI '" the~'.~.II.
<br />l'IOIlce.oI _ .... II IlIo lied In __ 'MIll
<br />~ (f) In Ihe BI.,.", -'tlch _ rwldtrIGe II
<br />1ocII1d.
<br />e;;: g~~1~8!. ~~;!!.~~~~~~~
<br />-
<br />(A) 1M _~ parled Indlng 1lO deyJ e/ter the
<br />I>qlItI!lDll <II 10 ren Iftw !hi cNtII 01 the _ /lI1Ilt
<br />lP:.llfId
<br />(B) the DII.ytor porl!>r:l ondlng Mth Iht .xplraDon rJ
<br />10 ~ fllW 0.. doN oIlhe ~ reqIlhd ,.!lIng
<br />I*1cld far auch l\OIIct 0I1IIn.
<br />Sec. 6325. Release Of Lien Or
<br />. Discharge Of Property.
<br />
<br />(I) Release Of L1en.-Subject 10 ll/d'lragu.
<br />1Illon, . the 8eer1t1t)" IftIY liQIClIbI.the SacrIIery IIIIll
<br />..... e certIIIcIIot 01 r...... 01 any .... ImpoIId Mth reepec:l
<br />to any InterNIl __ lP: nell.... than 30 deyo .,.. Iht doiy
<br />DII whlcII .
<br />(1) Uebllltr SeIIII od or Un...'-bIt . TlIu Be-
<br />CNtIf)' Ilnda IhoIlIw WlaIty ""'lilt _ -...d. lOgItl\-
<br />.. "h .. InIWMlIn "'-' thINoI. ~. bien IuIy llAIfllkld or
<br />hM "-'" IIOIlly unanlarcNblo: or
<br />(2) 80M AccapI..s. n-. .. funIIIhtd to .he Be-
<br />tntII}' Ind ""'PItd by him II bond IIIllI II oonclllloned upoI'l
<br />lhI payment oIlII.t ~ IIMIMd, 1Dgelher'Mlll ,., InlIrIll
<br />In mpec! tIwroCll. MIllIn mo Ilmt ~ by .... (including
<br />any UIonoIon DI NdI tln>e). and lIIellt In ~ .w,
<br />IUCll ~ ""I!tIO 10 _. condldone, and Iorm 01
<br />tilt bo!Id and auraIIeI ~. . IMt Iso llpICIIIId by IUCll
<br />regullIIont.
<br />Sec. 6103. Confidentiality and
<br />Disclosure of Returns and Return
<br />Information.
<br />(l4 Disclosure of Certain Retums
<br />and Return Information For Tax Ad-
<br />ml.ntstratlon PUrpoll..-
<br />
<br />(2) OlacIoIurt of _ of 0UIItMdInQ ....... ,
<br />noClce of .... 11M bean lied ~ 10 -*Ion S3Z3(f). the
<br />_ rJ IlIo outalMdlng obIlgetlon IIOInd by _h ....
<br />...ey ~ ~ ;;:; ;..y jlilWn lOtIo IumIaIlIo lI!lIIeday
<br />wrlllln evkIanco \IIat he hu . rtght In lhIllfOIlll"Y I\IbIICI to
<br />aucII .... or _ 10 _ . rIJlIIlln aucIIl'f'l'llI'IY.
<br />
<br />. ,....... tv! ~. '''"
<br />
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