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<br />Excerpte From Intemlll Revenue Code
<br />See, 6321, Lien For Taxes,
<br />
<br />If Iny peraon IIlble to PlY Iny tax neglacta or relu~1S to
<br />PlY the alme IIt~r demand, the Imount (including any inter.
<br />Nt, Iddltlonll amount, Iddltlon to tax, or assessable penalty,
<br />tog!ther with Iny COIlS thlt mlY Iccrue In addition thereto)
<br />Ihlll be I lien In flvor of the Unltlld Stites upon all property
<br />Ind rights to property, whether rell or personll, belonging
<br />1I1uc/1 person,
<br />
<br />Sec. 6322, Period Of Lien,
<br />
<br />Unleu another dlte II 1pt(;lfically fixed by law, the lien
<br />Impoled ~y section 6321 shill arise at the lime the assessment
<br />II mldllnd Ihlll continue until the lilbllity lor thelmount so
<br />UIIUed (or I Judgment Iglinlt the taxpayer ari&lng out ul
<br />luclllllbllity) 1IIIIIIfled or becomol unenlorceable by reolon
<br />of lapSl of lime,
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons,
<br />(I) PUn:hBIlr'., Holders Of Security In.
<br />ttl'tlta, Mechanic', Llenorl, And Judgment
<br />Lion Creditors. - Theilen Imposed by mtion 6321 shall
<br />not be valid as against Iny purchaser, holder 01 a security
<br />Inllrlst, mechlnlc'llIenor. or judgment lien crejltor 'Jntll notice
<br />therlof '..llch milts the '.Qulrements of subsection In has
<br />betn flied by the Secretery,
<br />
<br />(Q Place For Filing Nollce; Form.-
<br />
<br />(1) Place For Filing - The notice referred to III sub-
<br />section (a) shall be Iiled .
<br />(A) Under State Laws
<br />(I) Real Property, In the case of real property, In one
<br />office within the State (or the county. or other governmental
<br />subellvlslon), as designaled by the laws of such State, In
<br />which the property subject to tM lien IS situated: and
<br />(Ii) Personal Property . In the case of persona!
<br />property, whether tangible or Intangible, In one offiCI
<br />within the State (or the county, 0: other governmental
<br />I"bellvislonl. as deSignated by the laws of such State,
<br />In which the oroperty sublect to the hen is situated
<br />or
<br />(B) With Clerk 01 O,strlct Court' In the of lice of the clerk of
<br />the United States district court for the JudiCial district m which
<br />the ptoperty subject 10 hen is situated. whenever the State has
<br />not by law designated one oHlce which meets the reqUIrements 01
<br />subparagra~h (AI. or
<br />(C) With RecorDer 01 Oeeos Of The District Ot COlu,"o,a In
<br />the office of the Recorder of Deeds of the District ot COiu"'b,a "
<br />the property subject to the Iten is Situated H' l'"If D,striC! of
<br />Columbia
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<br />COUNTY OF I/!.LL ) vv
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<br />(2) Situs 01 Property Subjecf To lien. For purposes of
<br />paragraphs (1) and (4), property shall be deemed to be situlted.
<br />(A) Real Property. In the cue 01 real property, at Its
<br />physical location: or
<br />(B) Personal Property. In the case ot personll property,
<br />whether tangible or Intangible, at the rosidence of the
<br />taxpayer It the time the notice of lien II flied.
<br />For purfl9sSl of paragraph (2) (B). the resldenc! 01 a corpor~tlon
<br />or partnership shall be deemed to be the place at which the
<br />principal ..acutlve office 01 the business Is located, and the
<br />ruidence 01 a lupayer whose residence Is without the United
<br />Slalu shall be deamed to be In the Olltrlct of Columbia.
<br />(3) Form . The lorm and content of 1M notice
<br />refarred to in subsac:llon (a) Ihlll be prescribed by thi
<br />Secretary Such notice shall be valid notwlthstlndlng Iny
<br />other provillon of law regarding the lorm or contenf 01 a
<br />oollce 01 lien,
<br />
<br />Note: SBe sBction 6323(b) for pfotBctlon for
<br />certain irtBrBsts Bven though noticB of IIBn
<br />imposBd by sBction 6321 is filBd with respBct
<br />to:
<br />
<br />t Securities
<br />2, Motor vehicles
<br />3. Personal property purchased at retlll
<br />4, Personal property purchased In clSual saie
<br />5, Personal property subjected to possessory hen
<br />6. Aeal property tax end special assos~ment liens
<br />7 Resldentlll property subject to a mechaniC'S
<br />lien for cenain repairs anCllmprovemenls
<br />B Anorney's lie".
<br />9. Certain insurance contracts
<br />10 Pas.book loans
<br />
<br />Ig) Reflllng Of Notice. - For purposes of this
<br />section.
<br />
<br />It) General Rule. - Unless nollce 01 lien IS refiled in
<br />the manner prescribed '" paragraph (2) dUring the reQUired
<br />reflling pSrlod. such notice of hen shall be lrealcd as filed on the
<br />date on'whlch It is filed (in accordance with subsection (f)1 aNer
<br />the expiration 01 such refillng period
<br />
<br />(2) Place For Filing, - A notice of lien rafiled
<br />dun"'l the reQUired reflling period shall be eNoctlve only.
<br />(A) 'I.
<br />ill such notice of tien IS reflled 10 the office In whiCh the
<br />pnor notice 01 lien was filed. and
<br />ill\ In the case of real property. the fact 01 reflhng IS
<br />entered and recorded In an lOdex to the extenl reqUIred by
<br />subsection If) 141. and
<br />'BI In any ca~e In wnlc~. 00 oays or more pnQf to the /jate
<br />of a rehhng of notIce 01 It en under 5ubparagrapn {AI. the
<br />
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<br />
<br />Sacralary received wrlllen Information (in the manner
<br />prescribed In regulations Issued by the Secretary)
<br />concerning a change In tha taxpayefs residence, III notice
<br />of such lien Is also flied In accordance with subsection (0 In
<br />tM Stal. In which such residence II 10Clted,
<br />
<br />(3) Required R,flllng Period, - In the case
<br />01 any notice of lien, tilt term "required reflllng period" means -
<br />(A) the one-year parlod ending 30 days liter tha expiration
<br />01 6 years alter the date 01 the aSSlSsment of the tax, and
<br />(B) the one.year period ending with the txplratlon 016 yurs
<br />aftlr the closa of Ihe precedlng required raflllng period for
<br />such notice of lien,
<br />
<br />See, 6325, Release Of Lien Or
<br />
<br />Discharge Of Property,
<br />
<br />(a) Relem Of I.I.n. - Subject to such
<br />regulations IIthl Secretary may proscribe, the Secretary shall
<br />Inue I certificate of release 01 any lien 1m pond with rnpect to
<br />Iny Internal revenue tax not later than 30 days Ifter the dlY on
<br />which.
<br />(1) Liability Satisfied or Unenforceable. The Secretary
<br />finds lhat the liability for the amount assessed, together with all
<br />interest In respect thereof, has been fully satisfied or has
<br />become legaUy ~nenlorceable: or
<br />(2) Bond Accepted. There Is furnished to the Secretary and
<br />accepted by him a bond that is conditioned upon the payment of
<br />the amount assessed, togeth" with all interest In re,specl
<br />thereol, within the time prescribed by law (Including any
<br />extension of such time), and that is in accordance with such
<br />requirements relating to terms. conditions. and form of the bond
<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 />(k) Disclosure of Certain Returns and
<br />Return Information For Tax Administration
<br />Purposes. -
<br />
<br />(2) Disclosure of amount of outstanding hen ,If a notice of
<br />hen has been flied pursuant to section 6323(fl. the amount of tt.e
<br />outstanding obhgat,on secured by such lien may be disclosed to
<br />any person who furmshes satisfactory written eVidence that he
<br />has a fight In the property subject to SuCh lien or Intends 10
<br />obtain a nght In such property
<br />
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