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<br />EIOII'pII From Inltmll RIYtflut Code
<br />
<br />Sec. 6321. Lien For Taxes.
<br />ifill)' I*IOn IIablt to pty any lIIl ntgllCll or rllu", to
<br />II!Il' lilt _ I1ltr dtmand, lilt amount (Inc:ludl"ll any Inltr.
<br />-.1lId1llonal_nt. IlIdIIIolI to lax, or _lIbll ptf1Illy,
<br />...... wflII any COIlIIIIat may ICCtUI In addlllon thartIo)
<br />allIlI ill a IIall III f1't01' of lilt United SlIttt upon all proptrty
<br />IIIlI rItMI to propat\y, wIlalIItr III' or perlonal, belO"lll"ll
<br />IIIUl11 l*IOII,
<br />
<br />See, 6322, Period Of Lien,
<br />
<br />u... IIIOlIIoIr dall II IptC/flcally fixed by law, tha "In
<br />llIIpOIId by Mellon 8321 a/la" arl.. altha tllnt lhe al..llmtnl
<br />III1l1dt and IIIalI contllllll WIlli tha "ability for tha Imount 10
<br />-- (or a Judg",,"llGllnll tha laxplYlr trllll1\l out of
<br />1UlII11abl11ly) II IAlllllId or btcomtt untntorcubll by rluon
<br />of IIpet of 11l1li.
<br />
<br />See, 6323, Validity and Priority Against
<br />Certain Persons,
<br />" (I)~" Holden Of StcurItr In.
<br />...... 1IecIlInIc'. LIInorI, And Judgment
<br />UIn CrtdtlOI'I. - Thl "In Impolld by netlon 6321 a/lall
<br />not be va"d n Igllnll any purchilMl, holdlr of a lICurlty
<br />InlInIl.lIIICllanlc'llIll1Or, or judgmentllln creditor until notice
<br />lIItrIol which mMII the rfCIulllmentl 01 lubsectlon (I) hu
<br />baan IIIId by lhe Secrttary.
<br />
<br />(I) PIece For FIlIng Notice; Fonn.-
<br />
<br />(1) P1aca For Filing . Thl nollcI ret""d to In sub-
<br />lICIion (a) a/lall be IIIId .
<br />(A) Uncllr Slalllaws
<br />(I) Raal Property. In (he cue of rul property, In one
<br />0"", wllllln lilt 511111 (or tha county, or other governmental
<br />lubdlvlllon), U d"lgnaled by the laws of such Slate. In
<br />wIlIch lilt property subject to Ihe lien Is situlted; ancl
<br />(II) Personal Property . In Ihe cas. of personal
<br />property. whelher langlble or intangible, In Ont office
<br />wllllln lilt SIal. (or tile county. or other governmental
<br />IUbellvlslon), u dulgnated by lhe laws 01 such Slatl.
<br />In which tile property subject to the "en Is situated;
<br />or
<br />(B) With Clerk 01 District Court. 10 the ott,ce of the clerk of
<br />lilt United Slltes district court for the judicial dIStrict In which
<br />lilt property SUbject to lien Is situated. whenever Ihe State has
<br />not by lawdulgnated one office which meets the requirements of
<br />subparagraph (A). or
<br />(C) Willi Recorder Of Deeds Of The OlStllet Of Columbia - In
<br />- the oIIlca of lilt Recorder of Geeds of the Oistrlct 01 COlumb'a. ,f
<br />tha prope'ly subject to the lien is situated 'n th, O,stll't of
<br />ColulQla.
<br />
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<br />
<br />Enleroo IU Docum8nt No,
<br />
<br />87-1117j:GJ.
<br />Grantor ,/ . _
<br />Grantee _c2.___
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<br />(2) Situs 01 Property Sub/tel To Lien . For purpo.. of
<br />p.ragraphl (1) ~nd (4), property Ihall be dMmed 10 be lllualed.
<br />(Al Raal Property . In lilt CIH 01 rtal property, 1\ 111
<br />phY'lcaIIOClllon; or
<br />(B) Perlonal Property. In lilt cut 01 ptIIOn&I proptrty.
<br />whtthtr tanglbll or Intangible, al lilt INIdanct 01 lilt
<br />laxptyer allllt 11l1li lilt nollca of lien II 1I11d.
<br />For PUrpotH of ptragllp/! (2) (8). lilt INldtnca 01 a corporllfon
<br />or ptrtnerlhlp shall be dMrntd 10 be tha place al which tilt
<br />prlnc:lptl axacullvl 011101 01 tilt buel_ II Iocalld, and lilt
<br />r"ldance of a taxpaYlr who.. rHldlnee II wllhoultha Unlltd
<br />5111... a/lall be dHmed 10 be In lilt Dlllrlel of CoIumblL
<br />(3J Form . The form and content 01 tha nolJClI
<br />I1Itrred 10 In lubtectJon (a) Ihlll be prncrtbtd by lilt
<br />Secretary. Such notice shall be valid nolwllllllandlng any
<br />othar provision of Ill' r'llardlng tha lorm or conlenl of .
<br />nola of III'.
<br />
<br />Nolt: See section 6323(b) for protection for
<br />certain Interests even though notice of IIBn
<br />Imposed by section 6321 is flied with respect
<br />to:
<br />
<br />1. Securttles
<br />2. Motor vthlcl"
<br />3. Personal property purcheNd at rllall
<br />4. Personal property purchllld In calull sail
<br />5. Perlonal property subjacled to POSHsSOry lien
<br />8. Real property III< anclsPlCllllllUlmlntlllnl
<br />7. Resldentlll property lubjact to a machlnlc's
<br />Iiln for cartaln r'Plllllnd Impr~vlmentl
<br />8. A"orney's liens
<br />g. Certain InsurlllC& contracts
<br />10. PlSsbook loans
<br />
<br />(g) R.flllng Of Notlet. - For purposes 01 thll
<br />section.
<br />
<br />(1) GW,.' Rule, - Unlm notlcl of lien Is rallied In
<br />the manner prescribed in paragraph (2) during the required
<br />re"ling period. such notice of lien shall ba treated as flied on the
<br />date on which It Is med (In accordance with subsection IOJ after
<br />tN expiration of such re""ng period.
<br />
<br />(2) PIact For Filing, - A notice of lien rellled
<br />during the required reflllng period shall ba ~ffective only.
<br />(AI if.
<br />m such notice of lien IS reflled '" the ottice in which the
<br />pnor nollee ot lien was filed. and
<br />Iii) in the case of real property. the fact of refiling ,s
<br />entered and recorded in an Inde. to the exfent required by
<br />subsection It) (4). and
<br />18) '" any Clse ,n which. 90 days or more pllor to the date
<br />of a refilillQ of nolice of lien under subparagraph 11.1. the
<br />
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<br />Stcrtllry I1Ctlvtd wrl1tan Informllfon (In lilt mamar
<br />plNCrtbtd In regulallonl IIIUId by tilt Secr1lIry)
<br />concamlng a changt In lilt IUptyw(a raaIdtnct,lf a notIca
<br />of auch lIan la allO flltd iii acconllllCt with aubtlCtlon (I) In
<br />lilt SlIIIln w11lcl1auch rnldtnct " 1ocIIIcI.
<br />
<br />(3J Requlrtd Rifling Ptrfod. - In tilt cut
<br />01 any notice 01 IItn, lilt Itrm "raqulllClllflllng parfilll" _-
<br />(A) the ona-yur period andf"ll 30 daY' altar ilia IllplraUon
<br />of e yurl aftlr lilt da" oltha a_mant 01 lilt lax, and
<br />(8) lilt ona-YIII period andll1\l willi lilt IXplrallon 01 e YUrl
<br />altar lilt clote ollha prlClCllng raqulllClllflllng period lor
<br />IUch notlca of 11an. . ,
<br />
<br />See, 6325, Release Of Lien Or
<br />Discharge Of Property,
<br />
<br />(I) R'" Of Utn. - SubjlCt to IUch
<br />ragulatlont II lilt Secrttary mlY prllCrfbe, tha Secralary ahall
<br />IlIuea certltlcala 01 rllll.. of any lien ImpoMd with r"pact 10
<br />Iny Inllrnal rlVlnuel1X nollltlr lllln 30 dlYI attar tha day on
<br />which.
<br />(1) liability SllIllIed or UMnlorceabla . The Secrttary
<br />IIncllthll tha II~blllly for the ImoWlt II...Md, logII/Iar wllllall
<br />Intlrasl In r"plCt thereof, hal bMn fully latllllld or hll
<br />bacollllltgally untnforceable; or
<br />(2) Bond Accepted. Theil II furnllhld to the Secrllary ancl
<br />Icclpled by him I bond thlt Is condlllontd upon the paymenl 01
<br />the Imounl al",Nd, tOllather wllll III Intlr"1 In r"pact
<br />lhtreol, wllllln the tllnt prlscrlbld by law (Includl"ll any
<br />IXtlnslon 01 such IIml). and thlt II In accordancI with luch
<br />raqulrl",,"tl IIIIt111\l to lerml, condltlonl, Ind lorm ot lilt IIoncl
<br />and surtllalllltreon, al mlY bo IOIClfled by luch rfllulatlon..
<br />
<br />See, 6103, Confidentiality and Dis.
<br />closure of Returns and Return In-
<br />formation,
<br />(k) DlIcIoIurt. of CtrtIln R.Iums end
<br />R.Ium Informltlon For T.x Admlnl.t,.tlon
<br />PUrpoHt. -
<br />
<br />(2) Olsclosure of amount 01 outstanding lien. .If a notice 01
<br />lien has been Wed pursuant to section 6323(1), the amounl ollhe
<br />outstanding obligation secured by such lien may be discloNd to
<br />any person who furnishes satisfactory written evidence that he
<br />has a right in the property subject to such lien or intends to
<br />obtain a right in such property_
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