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<br />Excerpl. From Inlemal ROYlnue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />It .ny per.on lI.ble to p,y .ny III neglects or ralusllto
<br />PlY th. um. lti.r d.mlnd. IhI .mounl (including any Intlr.
<br />nt addltion.llmount, .ddition to tll<, or .......ble pen.lty.
<br />logflh.r wlt1l Ill)' COlli t!ltt may accrue In addltlon themo)
<br />sh.1I be . IItn In f.vor of lht United Statu upon all property
<br />and rlghll to proPlrty, whllhtr rtaJ or Wionll, belonging
<br />to .uch perlOn,
<br />
<br />Sec. 6322, Period Of lien,
<br />
<br />Unl... ..,other data I. .Pltilitl!ly fixlll by I.... the lien
<br />Im~.1ll by eectlon 8321 .haIl .rlse Itihe time lilt Issessment
<br />Is m.d. and shall continue Lfllilthe lI.bility for the &mount so
<br />......ed (or I judgment e~aJnst II>; Uxpayer ariSIng out 01
<br />sudlllablllty) Is satislied or b8c0m!s unenforceable by relSon
<br />of lip" of time,
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(I) PurchaHr'., Holde... Of Security In-
<br />t,mll, Mechanic'. Lklnorl, And Judgment
<br />Lltn Credllorl, - The lien Imposed by section 6321 shall
<br />not be VI lid IS agllnst Iny purchlSe:, holder of a security
<br />interest mechanic's lienor. or judgment lien creditor unlil nelice
<br />thereot which meets lilt rlQUlfements 01 subsecllon m has
<br />been filed by thl Secretary,
<br />
<br />If) Place For Filing Nollee; Form.-
<br />
<br />(I) Pi ace For FH<ng . The notice relerred to In sub-
<br />section (a) shall be filed.
<br />(A) Under Slale Laws
<br />(i) Real Proptrty . In the case Of real oroptrty, In en,
<br />office within the Sllte (or the county, or other governmental
<br />subdiviSion). IS designated by the laws of such Slate, in
<br />which the proptrty subject to the lien IS situated: and
<br />(ii) Personal Proptrty - In lhe case of personal
<br />property. whether tangible or intangible. In one office
<br />within tlie State (or the county. or other govemmentai
<br />subdivision). as deSlI;lnated by the la...s af Such 5!~lf
<br />in which thf property 5:.JDJet: 10 ::-Ie ,'t;-. ;5 s'L~:ec:
<br />or
<br />(B) Wltn Clerk Of O,SlflCt COUrl' In Ihe off,,, c! Ihe clerk 0'
<br />the United States dlstflct court 10r the Jua'C"la:S!rJct ':"l 'it'I1JC!'
<br />the property subject to lIe/"l IS S!tualed \;'t,~.le"'e' !!'\e S~a'f '":as
<br />not by lawdesignateCl one OfflCt wh;ct; meets u",t '~c-.:" ;:-""S Co!
<br />subparagraph (AI. o.
<br />(C) With Recorder Of Deeds O! Tr.e Dls~ lel 01 f:OlJrr;~ 3 :1'\
<br />the olltce 01 the Recorder ot Deeds of Ihe 0,<\1 ,(, (,: c';,",T.,... "
<br />the property subject to the hen ;$ s;Latec
<br />Columb..
<br />
<br />(2) Situs OJ Property Subject To lien. For purpom ot
<br />peragraphs (Hind (4), proPGrty shill III deemfllto be Situlted.
<br />(A) Real Property - In lilt till 01 rul property. It III
<br />ph)'Jlcallocation: or
<br />(8) Personll Property - In thl CISI 01 personll property.
<br />whether tangible or Intangible, It the resldtnct of lht
<br />wplyer Itlht tima Iht noUce of II~ I. filed.
<br />For PUrpOUI 01 plragraph (2) (B). lilt ruldence 011 corporltion
<br />or plrtnership shill be deemed to III th. pl.ce It which lht
<br />principII ex<cutivl office of lilt buslnlSs I. IOUled. Ind thl
<br />residence of ltaxpayer Wholl residence II without !hi United
<br />SlItae shall be deemed to be In the District of Columbll,
<br />(3) Form . The lorm and content 01 lht notice
<br />relerred to In ,ubsectlon (I) shill be prescribed br !hi
<br />Secretary, Such nOlice Shall be valid notwlthlt.nding any
<br />other proviSion of Ilw regarding the form or content 01 I
<br />nelice of tieR.
<br />
<br />1'401e: See section 6323(0) for protection for
<br />certain interests even though notice of !fen
<br />imposed by section 6321 is filed with respect
<br />to:
<br />
<br />1. Securities
<br />2 Molor vehicles
<br />3, Personal property purchased at rel8ll
<br />4, Personal property purchased m casual sale
<br />S Personal property subjecled 10 possessory lien
<br />6 Real property tax and special assessment liens
<br />7 Residential property subjeCl to a mecllanrc's
<br />lien lor certain repairs and improvements
<br />8, Anorney's liens
<br />9 Certain insurance c(\ntracts
<br />10 Passbook loans
<br />
<br />fg) Reflllng Of Notice. - For purpose. 01 fhls
<br />sectIon.
<br />
<br />(11 General Rule, - Unless not,ce 01111" IS refiled m
<br />the manner prescribed 10 paragraph {21 dUring the reQuired
<br />refllm\j penod. such nollee of lien Shall be treated as flied on the
<br />date on-whIch It IS flied fin accordance 'A':tr: s..:hsect;on Ifll after
<br />the UplratlOn of SuCh reflllOg penDe
<br />
<br />,2' Place For Filing. - ~ ':.:. 0' e' ""'ed
<br />:..h.',; II'".! :ec..,.ec ;t',:,~;;rti Jd sna~, ti~ fatch."f In:~.
<br />iAI If-
<br />f, s~cn not:ce- of her.,~ :efliec ,;"l :"€ oHlef.~ tit'lICh the
<br />r'-v ',o!.Ce of her: ~'as fdf:C. anl1
<br />,- It',e case of ~e3j p'ope'1'y' !~e fact ;;~ 't'iiil~ IS
<br />f-"'le-f-Cl ar,~ fer(i'I~ed 'f' art<::el 'D !""t- ellE~' f':'_ -.:~ by
<br />~ _ js.ecllon ,': ,JI a'".~
<br />Do .,". a~y case ,f, 'tt!'h:rl ~j eat'S C' "'~'f :1': ~: l"f Qale
<br />o! a 'efiii'f; o! ~cttce c' Le;"l .-ce~ ~_~~::-.i; ~;.- ,:., t~e
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<br />Secnllary received wrinen information (in the menner
<br />prescribed in ra~ulatlons issued by the Secretary)
<br />cOllctrnlrog a change In tilt taxpa)'Jr's rlSldancs, II a nollte
<br />olluch lien II also flied In accord.nce with subsection (0 In
<br />the St.ll in which such residence Is louted.
<br />
<br />(3) Required R.lllIng Period. - In the me
<br />of .ny notice of lien. the term "required refillng perIod" mean I .
<br />(A) the one-year period andlng 30 daYI alter tha expiration
<br />01 B yam altar the dat. of the 1SIIIIment 01 the tlx, and
<br />(8) the one-year perlotlendina with the expiration olB years
<br />.lter lilt clOIl of the preceding required relillng period lor
<br />luch notice of lien,
<br />
<br />Sec. 6325. Release Of Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(a) ReIeue Of Lien, - Subject to such
<br />regulations as the Secretary may prescribe, the Secretary shall
<br />issue a cer1iliclle 01 release 01 any lien Imposed with resilICtto
<br />any Inlernal revenue Ill< not Iller thin 30 days alter the day on
<br />whiCh.
<br />(1) liability Salislled or Unenlorceable . The Secretary
<br />Ilnds Ihatlhe liability for the amount assessed, togelher wilh all
<br />interest in respect thereof. has been lully satislied or has
<br />become legslly unenforceable: or
<br />(2) Bond Accepted. There is lurnished to the Sacrellry and
<br />acceptlll by him a bond thll is conditioned upon the payment 01
<br />the amount assessed. together with all interest In respect
<br />thereo!. withm the time presc'lbI(! ~V law (inCluding any
<br />extenSion of such time), and that (s In accordance with Such
<br />requirements rellllng to terms. conditions, and lorm 01 the ,~O"d
<br />and sureties thereon, as may be SillCililll by suCh regulations
<br />
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<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Disclosure 01 CertaIn Returns and
<br />Return Information For Tax Adminlstrallon
<br />Purposes. -
<br />
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<br />;2. DlsciC's.;<e o~ amG...-' c.' c..!staml1n~ liei' . ': a nOl:C€ o~
<br />'f~ has De:'" f:: ..:'si.1a~.~~: ;'-:!,o- 5.r3' :~f 3'T'':,,,~! o~ tke
<br />OJ1star;aln~ O!)J:~at!on see,J ~: :', S...:", lit'": rnay :"e :j;sC:OSf:d to
<br />any p~rson .... ~o turn;S~f; sat,slaclo'y Yrritten c,..'cel'lce that he
<br />'las a fight IT': H1f propen, Sd}jECl to s.;cl'. I:€''' c~ :ntends 10
<br />ontain a rlghl ,r, s""Ch prOpt-:..-
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