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<br />Ellcerpla From IntImII RMnut Code
<br />
<br />Sec. 6321. Lien For Taxes,
<br />" any pnoIlllalllt tu ply any III IlIQIetts or refusn 10
<br />.., till __ alIIr cIImand. IllI amount (including any Inter'
<br />WI. 8lIlIilIonaI amount. llllIllon to lll. or UIIIllblt ptll.llly.
<br />1IIIt!lI< wtlII any COllI \IIal1lll1 _ In addillon IllIreto)
<br />I11III III a IIln In Iawr 01 tIlIlk1IlId StI1II upon all properly
<br />... JlglIII tu proporty. IIIIot!lIf ruI or porsonaI. bIIongIng
<br />.1IlCII ,....
<br />Sec. 6322. Period Of Lien.
<br />u.... .... dalo II spocfficaIIy Ilud by low, IllI lion
<br />...... by IICtiOn I321I11a1I arIIo alllll llmollll _
<br />II IIIlIo ... IIlaII cantinuI WIblllllllaililily lor IllI alllOlllllO
<br />-' (or a Judo- agailst IllIlllpoyor arising out or
<br />1IlCII1laIII1lly) IIIIl\IIlod or IlocamII unonlorc:oablo by _
<br />".....oltltM.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(oj ~.. HoIdIra 01 SIutIJ In-
<br />....... 1IIchInIc'. LIInon, And Judll1\ll11
<br />..... CNdIIDrL - Tho lion Irnjlosod by _n G!I shall
<br />not III valid .. ogoInst any ~. holdlf 01 a saamy
<br />-. -..mc'llionor, or ju{~-" lion mditor until noticI
<br />t!lIrwIlIlIldl _ IllI roqulrlllllntl of IUbMclion (I) has
<br />IlIan Illod by IllI SocrwWy.
<br />
<br />(I) PIICI For fling Notict; fomL-
<br />
<br />(1) PlD For filing . Tho noliCe rmrrod to In sub-
<br />_(ojallal1befllod.
<br />(Ajllndor S1a1I Laws
<br />(I) IloaI Proporty -In thI case 01 real property. In 0....
<br />olIice wilIIIn IllI Stall (or tile COIII1ly, or other governmental
<br />suMMliDll). II dtsigna10d by IllI la.. 01 sutll Stale. in
<br />wIIidI till proporty Iubjotllo IllI Iitn is snuated; l'ld
<br />(il) Pnonal ProjIorty - In thI case 01 pmonal
<br />proporty, """""' tanQibIt or Intangiblo, in one offiCI
<br />wi1llln IllI Stall (or IllI counly. or othlr governmental
<br />subdlvillon), as dtsignlled by the laws 01 50th State.
<br />In which thI property slbject to thI lien is snuated.
<br />.,
<br />(I) Witl1 Clerk Of District Court .In thI office 01 thI clerk 01
<br />IllI Uni10d Stales district court lor the jud;,;ial district in which
<br />IIJe property subject to I~n is siluated. whenever !he SIal! ~...s
<br />1111 bylaw designated one offret whoch _IS !he requirements 01
<br />subparagraph (AI. or
<br />(C) Wilh Recorder Of Deeds 01 The Oislrict 01 Columb'a .In
<br />tI1I olIice 01 tile Recorder 01 Deeds of tile Dislrict 01 Colombia, ~
<br />theproperfy subject 10 the lien is situated IF'! t!'..e Oistnct 01
<br />Columbia.
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<br />GraJJlee~ -
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<br />(2) snus 01 Property Subjtcl To Utn - For ~ 01
<br />poragraphs (I) and (4), property shall be cletmod to be situalld-
<br />(Ajlloal Property . In tho case 01 re&I proporty, al lis
<br />physical location; or
<br />(B) Personal Property - In IllI till 01 pononaI propoIly.
<br />_ tangible or Intangiblo. al IllI IlIldonce 01 IllI
<br />lllpa)'tf atllll time IllI nom 01 Iioo Is IlIod.
<br />Fo, PUrpoMl ol_aph (2) (I), tl10 ItIIldora of a corporation
<br />or p&rtnorshIp $haI1 be deomod to be tl10 plac:. at IIlIldl till
<br />prlndpaI e..c:uti.. offICI of tl10 busi'*l1s 1ocI1od, and till
<br />rssldencl 01 a IllpaYIf _ IlIldonce is wi1Iloul tl10 UriIod
<br />Stallllhall be _10 be In IIlo 0Istricl of ~
<br />(3) Form . Tho _ and contini of till notlc:o
<br />. IIlwl'IIl to In l'llIction (oj aIlIIl be presalbod by IIlo
<br />So:nlaty. SvcIl nom s/IaI be vafld nolwilllslindlng any
<br />_ provlslon 01 law ~ IllI form or _ of a
<br />notlc:oolllon.
<br />
<br />Noll: See section 6323(b) for protection for
<br />certain interests even though notice. of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />
<br />1. Socurities
<br />2. IIOlor YMIcIeI
<br />3. !'monal proporty purdlasod at ntail
<br />4. PmonaI propoIly purdlasod in c:uual1llo
<br />5. PmonaI proporty subjoctod 10 poIIIIIO<y lion
<br />6. Real proporty III and spocIaI_lionl
<br />1. Rosidontia.l property suIljtcl \0 a _nit's
<br />lien lor tertain repairs &nil impro_ts
<br />B. AIlomey's lions
<br />a. CertaIn Insuranoo contracts
<br />10. Passboo\ loans
<br />
<br />Ig) Rlflllng 01 Hob. - For purpoSU 01 l!I1I
<br />section ~
<br />
<br />(t) GtntrII Rule. - Unless nolice 01 lien is reflled in
<br />L'lt man".r prescribed in porlllraph (2) daring the requlrtd
<br />reflling period: sllCl1 nom olliln IhaII be trsalod as !ilod on IllI
<br />tale Oll"Whith n is flied (in acc:ordanct wi1lllubsoction (I)) alt.-
<br />tile expiration 01 sutll "'.ing period.
<br />
<br />(2) PIIce For Filing. - A nolree 01 hen ,efiled
<br />dUflng \l'oe rOGulIed rellling period ,hall be effective only -
<br />IAl ~.
<br />(ij sllCl1 Ill>tiet 01 lien is rellled j" It.. offree in wlIictIlllI
<br />prior nolite 01 lien was filed. and
<br />(Ii) m the case of rtal property. the fact of reflling is
<br />tnter~ and recorded in an lndU to the uttnt requ~red by
<br />S,!>Sectlon (I) ((). aOll
<br />(B) in any case m whlth. 90 Clays or more pflor to the date
<br />of a refiling 01 no!ict 01 ..... undo< s"~aph (AI. ~
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<br />SIc:nlary ravod wrttlon InlonnatIon (In IIlo -
<br />pmaibed In ngulalions isIuId by IIlo . SIc:nlary)
<br />~no a dIango In till lllpIyII'l 1IIilIonl:I, H a notice
<br />011Udt lion lllIso Illod In ~ wtlIIlUllIIc\lOIl (l) In
<br />IIlo S1a1IIn wllidIlUCIl ....... lllocaIIlI.
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<br />(3) Requhd RtIIIng PIrIod. - In till _
<br />01 any nom 01 IIon.tIlIlomI ~ nIlIlno porlild" --.
<br />(Aj tl10 OlII-yur porlod ... 30 daya alIIr till uplratIon
<br />olS )'IllS altar till tall 01 tl10 -....ill of 1llIlll. and
<br />(11) IllI OlII-yeat period anding wi1Illllo uplrationolS)'IlIS
<br />al!I< till d.- 0I11lo pracocIllg rsqulrwd r-.rwno porlod lor
<br />IUCIl notice of lion.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />
<br />Discharge Of. Property.
<br />
<br />(a) ..... . 01 LItft. - SulIIod 111 IIlCII
<br />nguiotlons U \Ill Somtary IIIiy \IfIICrilII. .. Saaalaly sIlaII
<br />... a CIf1ific:aIl 01..... 01.." Iioo I".... _1I$pICl to
<br />.." InIomaI r.-Ill not lalor tl1an 30 daya'alIIr till day on
<br />wllidI.
<br />(t) Uallillly Satisflld or l-.lillCllblo . 1110 SocrwWy
<br />fm ht tl10 liablIity lor tl10 alllO<llt...... ___wtlIIlI
<br />Intsmt In raspoc\ lllmol. has IlIan fully IIlIoIlod Of has
<br />_1ogaIIy~or
<br />(2) Bond Ac:coptocl. Tbort Is lumIsllod to till SocrwWy and
<br />acap10d by 111m a bond ht Is conditionod upon tl10 poyrnont 01
<br />tl10 amount UIIIIId. togot!lIr wi1ll all InWftt In II$pICl
<br />"'*-"'. witIIIn IIlo timo prwKrilod !ly law Onc:ludino any
<br />extt:lSlon 01 such lime), and Iha1 is in _anco witl1 such
<br />nquillllllllll rtI&!ing 10 tarms. conditions. l'ld form 01 tl10 llond
<br />,,-.I surwliII t!lIraon. U OIly be IIlIdfiod by IUCIl ngulations.
<br />
<br />Sec. 6103. Confidentiality and Dis.
<br />closure of Returns and Return In-
<br />formation.
<br />(k) DItdoIurt of CtrtIIn Relumalnd
<br />RIIum Infonnltlon For To Admlrdlblllon
<br />Purpoeta. -
<br />
<br />(2J Disclosure of amounl 01 outslaMling I~n. -If a notice 01
<br />lien has boen I,led pursuant 10 _~ 63231.1), L'le amount olllll
<br />o""landlng obligallon sOCU'ed by such lien may be disclosed 10
<br />any person who lurnis/Jes salislaclory written evidence tllat he
<br />has a right in \he property slbjecllo such "en or intends 10
<br />obtain a right'" such property
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