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<br />Excerpts From Internal Rennue Code
<br />'Sec. 6321. Lien For Taxes,
<br />
<br />II .ny pellon liable to pay any iaX neglects cr reluses to
<br />JaY tI>t lime .It.. damand, the amount (including any inter.
<br />Ill. .ddltional amount, addition to tax, or assessable penalty,
<br />Wgll!llr with any colli !hit may acerueln addition thertto)
<br />IhIlI III . liJn In f.vor Of the Unneel State. upon all property
<br />and rlehll to property, whallm real or personal, belonging
<br />10 luch person.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unless .nother date is SpKiflCally fixed by law, the lien
<br />Imposecl by section 6321 shall arise at th! time the asseu",ent
<br />II m.d. and lhall continue until the !!ability tor the amount so
<br />Ulluecl (or. judgment against th! taxpayer arising out of
<br />Iuch liability) Is satisfied or becomes unenlorceable by reason
<br />.flapse 01 tiOle,
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(.) PUrchuer'I, Holders 01 Security In-
<br />ltl'lltl, Mechanic's Llenors, And Judgment
<br />lien Creditors. - Tha lien Impolld by section 6321 shall
<br />IIGt III valid IS .golOsl any p<>"chlStr, hOlder of a setUfily
<br />Intam\. mKllanlc'llienor, or )vdgmentlien creditor unm notice
<br />thereol whiell meets the requirements 01 subsection II: has
<br />been lilv:! by the Secretary
<br />
<br />(I) PlICt For Filing Notice; Form,-
<br />
<br />(1) PIau For FillOg . The notice relerred to In suI>-
<br />settlon (.) sh.1I be "led -
<br />(A) Under Stale laws
<br />(i) Rul Property' In the ta'" of real property. In one
<br />oltite within the Stltelor the county. or otller governmental
<br />lubcllvislon), IS designated by the IlwS of suell State, in
<br />whlcll the property subject to th! ,..n is Situated: ancl
<br />(ii) Personal Property - In the case 01 personal
<br />property, whether tanglbla or .ntanglble, in one office
<br />within the State (or the county. or other governmental
<br />lulxllvision), as des_Jnlted by thf iaws of suell State,
<br />In wtllell the property s.bJect to tt>< lien IS SitUlled,
<br />0<
<br />(II) WI!!I Clerk 01 OistriCl Court - In the ollice 01 the clerk of
<br />tilt UniliG St.ttS dllt"" court lor the JUdiClII ~151ri" In ...hlth
<br />the prop.rty subject to lien IS sltuate-j. whenever lhe Sta'e has
<br />IIOt by '.w ~esignateel one Olliet wIIiCh meets the reQuirements of
<br />1lI""'llr.ph (A), or
<br />(C) With Recorder 01 Deeds Of The DisttlCI 01 COlumbIa, In
<br />lllI.llite 01 the Recorder of OI<e<Is 01 the O,st,,(1 of Columbll. II
<br />1M ,,,perty subject to the ~en " s,tuated '0 tho OlSttlct of
<br />ColUlllbla.
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<br />'8B FED
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<br />(2) Sllus 01 Property Subject To lien. For purposes of
<br />paragraphs (1) and (4). property shall be deemed to be situated.
<br />(A) Real Property . In the case 01 real property, at III
<br />physlcallocaUon: or
<br />(8) Personal Property - In the CUI of P8fIC'1lI property,
<br />whether tangible or intangible, at the residente 01 the
<br />taxpayer at the tim, !toe notice 01 lien Is filed,
<br />For purposes 01 paragr.ph (2) (8), the residence 01. corporation
<br />or partnership shall be deemed to be the pl.ce at whiell the
<br />principal executiie offiCI of ttd! business II Iotated, and the
<br />resldenco 01 a taxpayer whOse residence is without the Unneel
<br />Stales shall be deerr.ecl1O be In the OistrlCl 01 Columbia.
<br />(3) Form - The brm ancl content of the notice
<br />relerred to in subsection (al shall be prescribed by the
<br />Set/etary, Suth notice shill be v6lill notwithstan<llng any
<br />other provision of law regarding the form or content 01 I
<br />nolite 01 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 />I, Secunties
<br />2. Moto< ve.hlcles
<br />3. Personaf property I>lJ'Chlsecl at retaIl
<br />4, Personal property purcllUtd in Clsu.1 sale
<br />5, Personal property scobjectocllO possessory lien
<br />6 Real property tax and special .ssessment liens
<br />7 ReSidential property sublectto a mWlanlt's
<br />lien for tertlin repans and imprO'r'emenis
<br />8 Allomey's liens
<br />9 Certain io.surance contratts
<br />10 Pa"bOOk leans
<br />
<br />(0) Relillng 01 Nollce. - For purposes 01 this
<br />sectIon -
<br />
<br />(1) General Rule. - Unless notice oll:en IS rel"eel,n
<br />I~ manner prescllbe<l In paragraph (21 dUllng the required
<br />reI, ling pelled, such notICe of lien shan be trelted as tiled on the
<br />dale on'whlell II IS "led (In atc{l'~ance With subsection tl)) alter
<br />tt>< expirlllOn 01 sucll rel~ing perla<!,
<br />
<br />121 Place For Filing. - A notice of lien refiled
<br />~unr.. the reQUIted rel,ling pellod shall be ellective only.
<br />(AI !t-
<br />(II sucn notICe 01 hen IS re"led on lhe ollou on ..htcll the
<br />prior notICe 01 hen was 1IIed, an<l
<br />(ii) Iil the cas.e of real property. the tact of 'tIlling is
<br />entered and recorjjed In an Indu to the utent reQUired by
<br />subsettlon II) (4), an<l
<br />IBI ~n any case In ..hlCh. 90 days or more prim to the date
<br />01 a retHing of notice 01 ~en under subparagrapl1 (A), the
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<br />Secretary received wrlllen Informlllon (In thl mlnMr
<br />prmrlbed In regul.tions ISlued by IhO Saclll.ryl
<br />concerning. elllnge,n thltaxp.ye(1 relldence, If . nollw
<br />of such lien II .110 flied In .ccordance with lubHtllon (I) In
<br />the St.t,ln which .ut/l residence IIlocateel,
<br />
<br />(3) Required R,f1Ung Period. - In the cue
<br />01 .ny notice 01 lien. !hIllrm "requlreel refillng period" meanl '
<br />(A) thl ono-year plrlod .n<Ilng 30 d.YI .lter thl explr.tlon
<br />of 6 years .fler thl d.1I of lilt .ssessment of the tax, and
<br />(8) thl one-yelr period ending with the expiration 016 yeare
<br />.lter tha ClOII ollhl preceding requlreel rellllng period lor
<br />such notice 01 lien,
<br />
<br />Sec, 6325. Release Of Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(I) Release 01 Lien. - Subjecl to suell
<br />rooulltions IS lhe Secret.ry m.y prescribe, the Secnltary Ihall
<br />InUI . ttrtlliClte 01 releue 01 any lien Imposeel with respect to
<br />Iny internal revlnuetll not later th.n 30 days .Iler the dlY on
<br />whlell-
<br />(I) lilbility Sltislled or Unenlorceable - The Secretary
<br />lIn<ls th.t thelllbllily lor the .mount assesseel, too ether with all
<br />Internt in respect thereol. hIS betn lully satislled or hIS
<br />become loo.lIy "...nlorce.ble; or
<br />(2) Bon<l Acctpteel. There Is Iurnlshedto tha Secret.ry.nd
<br />.ccepteel by him. bOnd thlt II conditioned upon lilt payment of
<br />the .mount IS!lSSeel, tooether with all Interelt In relpKt
<br />thereol, within the lime prescribed by I.w Oncludlng .ny
<br />extension 01 such time). and that Is in aceordlnce with such
<br />requirements relating 10 terms, condnlons, and lorm olthlliond
<br />.nd surelies thereon. as may be spttllieel by such regul.lIons.
<br />
<br />Sec. 6103. Confidentiality and Dis"
<br />closure of Returns and Return In"
<br />formation.
<br />(k) Disclosure 01 Certain Relums and
<br />Return Informallon For Tax Admlnlstrallon
<br />PUrpoael. -
<br />
<br />(2) DisclosJre of amounl 01 outSlandlng IlIn, - II a notice 01
<br />IlIn has been Illed pursuant to section 6323{I), the amount 01 the
<br />outSlan<long obllga:lon secured by such lien may be dlscloseelto
<br />any person whO lurnishes sltislactory wtlllen evidence th.t he
<br />has a right in the property subject to such lien or InteMs to
<br />obtain a rioht'n such property,
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