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<br />Elctrpll From Inl,mal Revenue Code
<br />'Sec. 6321. Lien For Taxes.
<br />
<br />If any perlon lIabll to pay any tax neglects or refUIlS to
<br />pay the lame after demand, thl amount (Including any Intlr.
<br />lit addlllonal amount addlllon III tax, or aSHssable penalty,
<br />Iogtlhtr with any cosll that may accrue In addition thereto)
<br />shill be a lien In favor of 1M United States upon all property
<br />and rlghll to pro/Mlrty, wholhlr rell or porsona', belonging
<br />Illlucfl porion.
<br />
<br />Sec. 6322. Period Of Lien,
<br />
<br />Unless another date Is specifically fixed by law, the lien
<br />Impoled by section 6321 shall arise at the time the assessment
<br />Is made and shall continue until the liability for the amount so
<br />IIMSIed (or a judgment against the taxpayer arising oul 01
<br />IUCIt liability) is satisfied Dr becomes unenlorceable by reason
<br />ef lapse 01 time.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(I) Purchuer'., Holders Of Security In-
<br />11fII1s, Mechanic's Llenorl, And Judgment
<br />Lltn CredilorL - The lien imposed by section 632t shall
<br />IIDt be .alid as against any purchaser. holder 01 a security
<br />Interest, mechanic's lienor. or judgment lien creditor until notice
<br />thoroof which meets the requirements of subsection 10 has
<br />boon filed by the Secretary.
<br />
<br />(0 PIece For Filing Nollce; Form.-
<br />
<br />(1) Place For Filing, The nollce relerred to in sub-
<br />section (aJ shall be filed,
<br />(A) Under State laws
<br />(I) Real Property. In lhe case 01 real property. in one
<br />office within the State (or the county. or other governmental
<br />subdi.lsionJ, as designated by the laws 01 such State, in
<br />which the property subject to the lien is situated: and
<br />(i1) Personal Property . In the case 01 personal
<br />proporty, whether tangible Dr intangible, in one office
<br />within the State (Dr the county, Dr other go.ernmental
<br />lubellvlsion), as designated by the laws 01 such State.
<br />In which the property subject to the lien is situated:
<br />Dr
<br />(8) With Clerk Of Oistrict Court. In the office 01 the clerk 01
<br />the Unltld Slit" district court for the jUdlc,al district rn which
<br />the property subject to hen Is situated. whenever the State has
<br />not by II. designated one oflfCe which meelS the requIrements of
<br />......rlph (A), Dr
<br />(C) With Recorder Of Deeds 01 The OlStrict Of Columbia. In
<br />the .ffice of the Recorder 01 Deeds 01 the OlSlrlCI 0' COlumb,a. il
<br />tItI IIreperty subject to the lien IS situated In the Distnct of
<br />Colu.bla.
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<br />(2) Situs 01 Property Subject To Lien . For purposn of
<br />paragraphs (1) and (4), property shall be deemed to be situated.
<br />(A) Rill Property. In tho cm of real property, II III
<br />physlcallocltlon: or
<br />(B) Personll Property. In the case 01 perlonll property,
<br />whether tangible Dr Intangible, at the residence of ~...
<br />taxpayer at the time the notice of lien Is filed.
<br />For purposes of paragraph (2) (8), the residence 01 a Cllrporallon
<br />Dr partnership shall be deemed to be the place at which tho
<br />principal executive office of IhI business Is located, and IhI
<br />residence of a taxpayer whose residence is without the United
<br />States shall be deemed to be in IhI Oistrtct of Columbia.
<br />(3) Form . The form and content of tho notice
<br />relerred to in subsection (a) shall be prescribed by the
<br />Secretary. Such notice shall be valid notwithstanding any
<br />other pro.islon of law regarding the form or content of a
<br />notice of lien.
<br />
<br />Note: 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. Securities
<br />2. Motor .ehicles
<br />3. Personal property purchased at retail
<br />4. Personai property purchased in casual sale
<br />5. Personal property subjected to possessory lien
<br />6. Real property tax and special assess"",nt liens
<br />7. Residential property subject to a mechanic.s
<br />lien for certain repairs and improvements
<br />8. Anorney's liens
<br />9. Ctirtain insurance contracts
<br />10. Passbook loans
<br />
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<br />Secretary received written Informltlon (In IhI manner
<br />prescribed In regulltlons Issued by IhI Secrwtary)
<br />concerning a chlnge In tho lIxPlyer'llIIllIInct, If a notice
<br />of luch lien II allo filed In accordance with aubMctJon (1) In
<br />IhI SlIte In which such rnldll1Cllla located,
<br />
<br />(3) . Required R.f1lng PII'IocI. - In the cue
<br />01 any notice of lion, the term "required llfillng period" muna.
<br />(A) the one-year period ending 30 dlYs after lhIexplrlllon
<br />01 6 yoars after IhI date 01 the assessment of IhI tax, and
<br />(B) the ono-year pertod ending with tho explrltlon of 6 ysara
<br />after the close of the preceding required refiling period for
<br />SUCh notice of lion.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />DiSCharge Of Property.
<br />
<br />(a) Release Of Lien. - Subject to such
<br />regulations as the Secretary may prascrlbe, tho Secretary shall
<br />Issue a certificate 01 release 01 any lien Imposed with respoet to
<br />any internal revenue tax notlatllr than 30 dlYS allor IhI day on
<br />which.
<br />(1) liability Satisfied or Unenforceable. The Secrelary
<br />finds that the liability for the amount assesled, together with all
<br />Interest in respect thereof, has boon fully sltisfoed or has
<br />become legally unenforceable; or
<br />(2) Bond Accepted. There is furnished to IhI Socrellry Ind
<br />accepted by him a bond that Is conditioned upon tho payment of
<br />lhe amount assessed, together with all Interest In respoet
<br />theroof, within the time prescrillod by law (Including any
<br />extension of such time), and that Is in accordance with such
<br />requirements relating 10 terms, conditions, and form of Ihlllond
<br />and sureties thereon, as may be specified by such regulations.
<br />
<br />Sec. 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation,
<br />(I<) Disclosure of Certain Returns and
<br />Return Informallon For Tu Admlnlslretlon
<br />Purposes: ...:.
<br />
<br />(gi Reflllng Of Nollce, - For purposes of this
<br />section.
<br />
<br />(1) General Rule. - Unless notice of lien is refiled in
<br />the manner prescribed in paragraph (2) during the required
<br />refiling period, such notice of lien shell be treated as filed on the
<br />date on.which it is fried (in accordance with subsection (0) aher
<br />the expiration of such refiling period.
<br />
<br />(2) PIICe For Filing. - A notice 01 lien reliled
<br />during the required refiling period shall be effective only.
<br />(A) if.
<br />(i) SUCh notice of lien is rcfiled in the office in which the
<br />prior notice of lien was filed. and
<br />(ii) m the case of real property. the fact of refiling IS
<br />entered and retorded In an index to the extent required by
<br />subsection <n (4). and \' '.", t.."
<br />(B) In any case In which. 90 days or more prior to 1be date "'\. "'.
<br />of a refiling of notice of lien under subparagraph.,(A).the,..,' .
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<br />(2) Disclosure 01 amount of outstanding lien.. If a notice of
<br />lien has boon filed pursuant to section 6323(f', the amount of the
<br />outstanding obligation secured by such lien may be disclosed to
<br />any person who furnishes satisfactory wrihen evidence that he
<br />has a right in the property subject to such lien or intends to
<br />obtai~ ~ [igbll.~uch pro~ay
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