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'.'~~ ~~n r _ \, .". " .. ..f. I" n ! 'i :g .a ;r ! ~;; Q'" !l ~- ~ 'h'i ~~k\j "?!t~ ~ 'v ~ ~ ~ 'J ElCIl'ptI From Inltmll Rmnllt Code Sec. 6321. Lien For Taxes. III11J pmon IIlblt to pay IIIJ laJl neglects or refuse. to lIlY till _ Iltw dtmInd. till lmounl (including any inler. -,1lIII11IonIJ imount.ldditIon 10 IU. or IIHSSIble penalty, ...... wl1IIl11J coIlIlIlat IIIIY Il:CIUIIn Iddition \IlIreto) aIIIII ill I IIIn In favor 01 till UnlIId S_ upon all propll1y II1II rIglIII to P'OI*lY. """'* nal or ptrlOlllI. belonging tDlUdI c--. Sec. 6322. Period Of Lien. llnIIII anoa. .... falpecfficaly fixed by law. \Ill IIIn ........ ~ ...132111l111 arIl1l1 \Ill lime \Ill UllUmMI III111l11 and IIlIII corilInuo lIlIlI \Ill lilbility lor \Ill lmounl S<l __ (or I Jud8- IQU1st \Ill laJlpaYlr arising out of 1Udl11aIIl1I\y) fa aetIIliId or iIIcomes untnlOltUbll by _ 01 ~ 0111... Sec. 6323. Validity and Priority Against Certain Persons. , (Il~" HoIdtn Of SIc:urttr In- ....... IIIcIIInIc'I LIInorI, And Judgmtnt LIllI CrIdIIon. - The hn IIlIpOHd ~ IIC\IOn 1321 shall IlDI ill VIlIll . IQIIr.It IIIJ Pl'~. holder 01 I -..tty InlnI1.lllICIIMlc'alltnor. or!ud;"*" IIIn crod~or until notIc:t \IIIraoI wIIlc11 IIlNU \Ill requlre""nl1 01 lubllttion (I) /III _111111 by till SacreIary. (I) PIIct For filing NotIce; Form.- (I) Plitt For Filing. Tho nolice referre<! 10 In sub- IICt!on (I) IIlIII beli1lll . W Under SlIlIlIws (i) Au1 Propl!1y . In \Ill use 01 rnl property. in 0"" offICII within \Ill SlIle (or IIle rounly. or other VOVemrnenl1l lubdlvislonJ. as dusil\noled by IIle laws 01 suth Slale. in wIllcII \Ill prQlllf\y subject 10 IIle lien is silualed; and (II) PtBonaI Property . In \Ill case 01 personol property, _r \lngiblt or inllngible. in 0<It office within \Ill SlIle (or IIle county. or other gOYlmmental lubdivision). as designaled by Ihe laws 01 such Stale. in wIlidl the property subject to the lien is silualed or (SJ With Clerk Of District Court ' In the off,ce of the clerk 01 - the United Stites di1trict court for the judICia! district In whlth tilt property subjecl to lien Is silualed. wilen.." \ht Stale has not by Ilw designltN! one otfiu which meets t!".e reQuirtrr.ents of subparagrlph IA). or (C) With Rtcorder Of Oteds Of Tile o,"ntl Of Co!umbll . In tilt ollitt 01 \Ill lIItorder of Oteds of tht OJ""" of Columbll. If the property subject to the "en is 5ltuatt-O in t"lt D,str;tt ot Cotulllllla. L r- Entered l'lS Docurne~' ~;{.' -n I ;;: ii' .... G z o - C:;" CD o - .... D) )C r- e;" ::s l. -: 1 , ;.'1 J" DEe 15 !!. I ii it' oc Sl (2) Situs Of Property Subject To Uen . For PUIJlOMI 01 paragraphs (IJ and (4). property shall be dHmod to be situllod- (A) Ileal Proper\y . In !he till 01 ruJ propll1y. II III p/lyIIcIllot&tIon; or (B) PmonIl Proptrty . In \Ill till 01 pononaI P<Ol*tl'. __ tanglbll or Intangible. It \Ill rllldanct 01 \Ill laJlpa)'lr II \Ill time \Ill nom olllln It 1Ilod. For PUIJlOIU 01 paragraph (2) (B). !he mldanca oIl corporation or partnarshlp shall be dIImod to be \Ill p!a "' wIllcII \Ill prlnclpalllllCUllva olfial 01 \Ill buslnau IIIOcatad. and till ...- 01 I IUpa)'tr wIlose resIdanco It 'JriIIlOllt \Ill Unllod Statal shall be tIaamad to be i1 \Ill llislllct 01 ColumblL (3) Form - The lorm and _ 01 \Ill nom J1farnd 10 In .ubsoc\lon (I) shall be pmaibed by \Ill Sacratary, Such nollca s/Ia! be valid nolwllhlllndlng IIIJ o\htr prOVision 01 ,.. regarding \Ill lorm or COlI""t 01 I nom 0I1IIn. Note: See section 6323(b) for protetlion for certain interests even though notice of lien imposed by section 6321 is filed with respect to: t. SecuriUes 2. IIolor vehicles 3. PorsonaI proptl\y purcI\lIId RII1IIU 4. PmonaI properly purcI\lIId In casual lilt 5. Monal property subjaclod 10 pouanory Illn e. Au1 proPI!tY IU and lpaclll_11tnI 7. ResIdenUII property subjatl to I macIlInIc'l Ilan for certain npairs and improwlMIll1 8. AlIomlY'1 IItnI 9. Ctrlain Insuranco _tracts to. Passbook lOans Ig) Remlng or Notice. - For purposes 01 !his section . (IJ GtnerW Rule. - Unless nolico ollien isrerded In tile manner prescribed in paragraph (2) during \Ill requirO\l reflling periOd;.uth nom of .en shall be trealed IS filad on \Ill dale OlrWhlell ills filed (in locordantf wilh subsection (IlJ a!tll tile upjralion 01 SilcIl raIding period. (2) PIKe For Filing. - A oolice of '<on re"'ed (lUring L"'t reqi,med re11ling period shall be effective ~!y- tAJ il, (i) sutll nolice 01 lien is refde<! in tile O",ce LO ",hith the pnor nota 01 lien WIS filed. and (il) In the case of real property. the tatt Gf rehhng is erl1ertd Ind fKordtcl in an lOde.. to the utem fet.tUUtd by s.bsect,on III (4). and tSI In a"y case in 'ft'hich. 90 Clays or rr.ore pnor 10 the dati 01 a IIhhng 01 notice 011... under subparagraph (A). !he L L 874 G;,;qZr ~_~ J ~~~;:~'~:;~iA~ ;\) . . \ ,:.J I C/ ~oj/ z 9 c . (Ii! 10 vi c: ::lI i (I) !if i , .,-L'-.-J :: t'::;:f'~ -:.-~ .'~ SIcreIIry ractMd wril!trl InIomIIlIon (In \Ill __ prescribed In r1gulatlons IISUId by till SacreIary) concomIng I c/IangIln till \lxplylr'1 rasIdtntt. n I notIc:t 01 such (1In II also iliaci In accordance wl1IIllIllHctlon (I) In \Ill Stall In wIIlcIIluch...-1t IocIlod. (3) Required R.ftIng PtrIocL - In \Ill CUI 011llJ nom 0111",. till ttnn "TIquIracI rtflling parldd" means. (A) lhl one-ysar period ardng 30 dl)'lal\lr tIlIaxplration 01 e YUrt II\Ir till dill 01 \Ill ISMSIIlIIIlI of tIlIlIx. and (B) \Ill OI>I-y..r period ancling willi \Ill IXplration of e)'lm Iltw till tlose of \Ill ~ raqulracl rtflIlng ptrlocllor IUdI noUtt 01 rllll. Sec. 6325. Release Of Lien Or Discharge Of Property. (I) R..... Of Utn. - Subfact to Iuch revulltlons u \Ill SacreIary may pmaiba, till SecnIIry s/Ia! 1....1 ct<tIfitllI 01..... 01.1IIJ lien lmpoeacl wl1II raspact to IIIJ InlamaI n\'II1UIIU not Iallr lhan 30 da)'l afItr \Ill day on wIIldI. (1) Uability Satilfiacl or lhnlortllblt . The, SacreIary IIndI tIIIt \Ill liability lor \Ill IIIIOII1IIU1S11d. \ogIIIlIr wl1II.~ (n\tralt In raspact !htrIo1. /III boIn MIy IItl1fiac1 or /III bIcorna IagaIly Ul*lIorcNIlIa; or (2) Iloncl Acceplod - 1l'trw It tumIslltll to \Ill SecnIIry and accoptacI ~ hlm I bond tIIIllt tonclltlonacl upon \Ill paymant 01 \Ill IIllClUll\ UllSIId. loga\htr wl1II all InlIrMI In raspact 1Ilnof. wltIlIn \Ill lime ~ by llw Qnducllng any IlllInsIon 01 Roell time). and 11'.11 II In ICC<Jrdancs with such raqul""""" ralatlng to ttrllll, tonclltlons. and lorm 01 \Ill tIond and .."Ills !htrIon. u may be spacffied ~ Iuch ragulallons. Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. III DiIcIoIurt of Certain R.tuma and Return Information For Tu Admlnlltntlon PurpoIII. - (2) Disclosure of amount at ol.ltstaNhno lien.. II a notice 01 ".n has been "led pursuant 10 Section 6323(f}. t~.. amounl of the outstanding ob!'Oalion secured by such Ioen may be cIi5cIolId to any person who furnishes salislactory wrinen evideneR thalllt ~..s a riVhl in tile properly subject to such Ioen or intencls to obtain I riVhl in suth prDP<rty -.J ~I .~. ~r 'l,' ,.. ~