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<br />Exctrpta From Inltmll ReY.nut Code
<br />See, 6321, Lien For Taxes.
<br />
<br />If Iny pellon IIlblt 10 pay Iny tax neglectl or r"UHI to
<br />"y lilt II/IIt IIttr dtmand, lilt Illlounl (1~ludlng any Inter.
<br />WI. additional lmounl addition to tax, or UNluble penllty,
<br />togIlIItr wllh any coati tIIat may ICCM In Iddltlon lIItr"o)
<br />IIIIlI lit I lien In flyor of lilt Unllld Stat" upon III property
<br />and rIglltIlO propttty, w!lItIlII fill or pellOnll, belonging
<br />1lI111Cl1 pnon.
<br />
<br />See, 6322, Period Of Lien,
<br />
<br />~ IMthIr dati II IjIIClfIcally fixed by IIW. t/lI lien
<br />IIlIpOIId by lletion 83211ha1l .rlN at lilt tlml t/lIlINSlmlnt
<br />II ..... and lhall contillUl unUllIIt lI.blllty for t/lI .mounllll
<br />.-d (or I ludgmtnllll.inll lilt taxp.yer Irlslng out of
<br />1UCIl11abl11ty) II <llfled or becomn ulllflforceabll by "'lOn
<br />of iapII 01 tllIII.
<br />
<br />See, 6323, Validity and Priority Against
<br />Certain Persons.
<br />. (Ij~" HoIdtr1 Of Stcurfty In-
<br />......... 1IIchInIc:', IJenora, And Judgmenl
<br />LIIn CNdItora. - Thlllen ImpoHcl by IlCtlon 832f Ihlll
<br />no1 III v.11d U agalnlt .ny purchuer, holder of I security
<br />IntIrIIl,lIIIChanlc'llltnor. 0' lu6gmenlllen cred~cr until notice
<br />l!lIrIoI which mll1l lilt requirements of lubsection (I) has
<br />bIIn filtd by lilt Slclatary.
<br />
<br />(f) PIIct For FIlIng Notice; Form.-
<br />
<br />(I) Pllce For Filing . The notice referred to In suI>-
<br />aactIon (I) Ihall IlIIiItd -
<br />(A) Under State LaWI
<br />(I) Re.1 Property. In the case of real property. In one
<br />ollice within the State (or the county, or oth.r gov.rnmental
<br />lubellvlllon), u designated DY the laws of such Stst.. In
<br />which the property subjtct to It.. lien Is situated: and
<br />(i1) Personal Property - In the cas. of personal
<br />properly, whelher tangibl. or Intanglbl., In one o"ice
<br />within the Stlte (or lhe county, or other governm.ntal
<br />IUbellvlllon), .s designated by lhe I.ws of such Stale,
<br />In whlcl1 the property subject to the lien is SItuated:
<br />or
<br />(8) With Clerk Of Oist"cl Court. In the o".ce 01 the clerk of
<br />lilt Uniled Stat.s districl court for the ludlclal dislrlct In which
<br />the property subject to lien Is silualed. when.v.r the SIal. has
<br />no' by I.w design.ted on. o",a which meots the r.QUlfements 01
<br />subparagraph (A), or
<br />(CJ With Record.r Of Deeds 01 Th. O'st"Cf Of COlumbia - In
<br />the ollice of the Record.r 01 Deeds of the Oistncl of COlumbll. if
<br />lhe property subj.ct 10 the lI.n .. Sltuafed ,n Ihe D'SI"C! of
<br />Columbll.
<br />
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<br />f. {i t{'r"~-~ ~
<br />
<br />(?J Situs Of Property SubJeel T c U.n . For purpolllS 01
<br />par.graphs !1) and (4). property sh.1I be deemed 10 be Illueted .
<br />(A) Rell Property . In t/lI call 01 r..' prt'ptrty. 11 III
<br />physlcall()Clltlon; or
<br />(8) Pereonll Property. In the CUI of ptrIOlIIl property,
<br />whether I.nglbl. or Intanglbl., .t the rtlldtnct of the
<br />taxp.yer ., lilt tllIII the notlct olll.n 111i1t<l.
<br />For purpom of Ptragrlllh (2) (8), lilt rtlldtnct oIl corporltlon
<br />or partn.rehip Ih.1I III dHmed 10 be lilt pllct ., whleh lilt
<br />prl~lp.' uecutlv. olflct 01 the bulllllll II l()ClIbd, .nd the
<br />rtlldtnct of . IIIPly.r who.. resldellct Is without the UnIltd
<br />Stalll sh.1I be desmed to be In the lilSlr1c1 of Columbia.
<br />(3) Form . The lorm and content of lilt notice
<br />rwltrrtd to In lub~on (II shall III prnerIbId by lilt
<br />Sterllary, Such nollce lhall III valid notwithltandlng any
<br />other provlllon of Ilw reg.rdlng the form or contenl of .
<br />nollce of lien.
<br />
<br />NoIt: S8e section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 Is flied with respect
<br />to:
<br />
<br />1. Securitl.s
<br />2. 1I0tor vehicles
<br />3_ Pellon.1 property purch.sed .1 retali
<br />4. PerllOn.1 property purchUlcl In casu.1 ul.
<br />5_ Personal property subjeeled to possessory Ii.n
<br />6_ Real property tax and Ipeel.1 lI....menlliens
<br />7 Residential property subject 10 a mechanic's
<br />lien lor certain repaln and Improv.ments
<br />8 "ttolO.Y's Ii.nl
<br />9_ Certain Insurance contr.cu
<br />10 Passbook loans
<br />
<br />(g) Reflllnll Of Notice, - For purposes of thl.
<br />section.
<br />
<br />(I; Generll Rule, - Unl.ss nOllc. of lien IS refiled In
<br />the mann.r pr.scribed in paragraph (2; during the required
<br />r.fIIlng penod, SuCh nollce 0\ It.n shali be treat.d as filed on the
<br />date on...'hlch IllS filed (ir. accordance 'It'lth subsection ef}) after
<br />the upiratlon of such refillng peno't
<br />
<br />(l) PIIce For Filing. - A notice of lien r.flled
<br />dunng the reoulred reflling periOd shall be ""eellv" only.
<br />(AI If-
<br />{ij such notice of lien IS reWed In t!"l! office In which the
<br />prior notice of hen was filed. and
<br />(iil In Ih. cas. of r.al prop.rty Ihe facl of relillng IS
<br />entered and recorded In an mdu 10 the utent reqUITed by
<br />subsectlo,' Iii I~I. and
<br />tBI In any case," whlcn. ~ Clays Of mort prlO' ~O the date
<br />0\ a r.hllng 01 nollc. of h.n und.' subparagraph (AI. the
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<br />Secrtllry received written Inlormltlon (In lilt manner
<br />p:-ncrlbld In regul.tlonl Illued by the Secrlllry)
<br />conctmlng . changt In lilt taxpaytr's r..ldtnct, " . notIct
<br />olllldlllln 1111111 flied Maccordlnct with IUbltctlon (I) In
<br />lilt Stall In whleh such rtlldInc:t Illoealld.
<br />
<br />(3) Requlrtd R.fllng PtrtocI. - In the U&I
<br />of any notlel 01 lion, lilt linn "rIqulrtd ""ling perI/ld' mel.. .
<br />(A) !he one-yaar period tndlng 30 dlYI .It., lilt axplr.tlon
<br />01 6 YUIl .lter lilt dill of lilt _Iment 01 lilt tax, .nd
<br />(8) th1 one-ye.r period Indlng with lhe uplr.tlon 018 yure
<br />.lter the clo.. 01 !he prsc.dlng required rtllllng period lor
<br />luch notlct of lien,
<br />
<br />See, 6325, Release Of Lien Or
<br />
<br />Discharge Of Property,
<br />
<br />(.) R...... Of Utn. - Subjtcl 10 luch
<br />regul.tlons .1 lilt Stertt.ry mlY prtscrilll, lilt Sterltary Ih.1I
<br />Issue. certlllc.t. of rei.... 01 any lien Imposed wfth r..ptCt to
<br />.ny Internll rev.n", III not I.tll than 30 dlye .Ittr lilt d.y on
<br />which.
<br />(I) U.o/llty S.tlsfied or Unenlorce.bI. . The Sacrttlry
<br />lindl thaI !he liability lor the .mounl.....Hcl. log.lIItr with all
<br />Inlerlll In rtlptCt thereol. hll betn lully l.tlliled or h.1
<br />beCOme I/lg.lly unenlorceabl.; or
<br />(2) Bond Accepted. Theil II Iurnllhld 10 !he Sterll.ry and
<br />.ccepted by him. bond th.,11 conditioned upon the paYllllnt of
<br />lilt Imounf ...esHcl. logether with .11 Intllesl In r"ptCt
<br />IIltreof. within lilt tlm. prncrlbld by law (1~ludlng any
<br />..tension of such tlm.), and thalli in accord.nce with IUch
<br />requlr.m.nts rel.tlng to lerms, condltlonl, .nd lorm 01 lilt llond
<br />and sur.tles t/lIreon. 1$ m.y be specified by such regul.tlons.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Dllcbaure 01 Certain R.turn, and
<br />R.lum InfonnaUon For Tax Admlnlatl'ltlon
<br />PurpoHl, -
<br />
<br />(2) Oisclosur. of amount of outstanding lI.n. .If a notic. 01
<br />lien has been filed pursuanl to s.ctlon 63231f), Ih. amount of lhe
<br />outstanding obligation secur.d by such hen may be disclosed to
<br />any person who furnishes satisfactory wnn.n .videna that he
<br />has a nghl In the property subl.Cf 10 such It.n or int.nds to
<br />obtain a "phI In such property
<br />
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