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<br />E.brPtl From Inlemll Revenue Code
<br />See, 6321, Lien For Taxes,
<br />
<br />II any parson lIabl. to pay any tax neglacts or reluses 10
<br />pay the um. after d.mand, tha amount (Including any Inter.
<br />HL addlllonal amount, addillon to IlX, or ..lInabis p.nalty,
<br />togather with any cosls!hal may accru. In addlllon therato)
<br />shill be a lIan In favor 01 the Unltad Slat.. upon all property
<br />lIld rlghl. to pro party, whtlhJr raal or pareonal. belonging
<br />ta 8uch person.
<br />
<br />See, 6322, Period Of Lien,
<br />
<br />Un III! anothar dall Is speclllcally IIxad by law, the lI.n
<br />Imposed by lecllon 6S21shall arlss at the lime the assessment
<br />la mad. and ahallconllnua unW tha lIab!llty lor the amount ao
<br />III1Ssad (or a ludgmant agalnsl tha tlXpayer arising out 01
<br />IUCh liability) Isullslled or becomas unanforcaable by reason
<br />al/apsa of lime,
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons,
<br />(a) PUrChIHr'I, Holdefl Of Security In.
<br />femll, Mechanic's LIenUfI, And Judgment
<br />Lltn Creclllofl. - Th.lI.n impos.d by section 532llhall
<br />nol be valid II agalnat any purchassr, holder 01 a sacurlty
<br />IntarllL mach.,llc'sllsnor, or lucgmentlion creditor until no tics
<br />thereof which meets the requirements 01 subseetlOn rn has
<br />be.n iliad by the Secretary,
<br />
<br />rn Place For FIling Notice; Form.-
<br />
<br />(I) Place For Filing . The nollce relerred to In sub.
<br />sectlon (al shall be iliad .
<br />(Al Under State Laws
<br />Ii) Real Property. In the cue of real property. In ooe
<br />oll~,wlthln the State (or Ihe county. or other governmental
<br />subdiVision). as designated by the la.vs 01 such State, in
<br />which Ihe property subloct to the lien Is situated: and
<br />(Ii) Personal Property . In the case 01 personal
<br />property, whether tangible or intangible, In one ollice
<br />within the State (or the county, or other governmental
<br />subdivision). as designated by the laws 01 such State.
<br />In which the property subject to Ihe lien IS situated,
<br />or
<br />(B) With Clerk 01 District Court, In the office 01 the clerk 01
<br />the United States district court lor the Judlc,al dlstncl In which
<br />the property su~ject fo lien Is situated, whenever Ihe Slate has
<br />nOI by law designated one office whIch meels the feQUlre'Trents of
<br />subparagraph (A), or
<br />(C) With Recorder 01 Oeeds 01 The o,stncl 01 Column" . In
<br />the olllce 01 the Recorder 01 Oeeds 01 the District of Columbia. if
<br />the property SubjeCI to the lien IS sltualed In the o'Str,Ct Of
<br />Columbia
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<br />STATE O"F NEBf~ASKA) SS
<br />COUNTY OF HALL )
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<br />(2) Situs 01 Property Subject To Lien. For purposes of
<br />paragraphs (I) and (4), property shall be deemed to be si!uated.
<br />(A) Resl Property . In the case 01 real property, at Its
<br />physical locallon; or
<br />(B) Personal Property. In the clle of parsonal pro party.
<br />whether tangible or Intangible, at the residence of the
<br />taxpayer at the IIms the nollct of lien Is flied,
<br />For purposes 01 psragraph (2) (B), the reeldence of a corpora lion
<br />0' psrtnsrshlp shall be deemed to be the place at which IhiI
<br />principal execullve olllce of the business Is located, and lhs
<br />residence 01 a taxpayer whon rnldence Is without the Unfted
<br />Statl! shall be deemed to be In the Dlltrlct of Columbia,
<br />(3) Form . The form and content 01 the nollce
<br />referred to In subsacllon (8) ehall be prescribed by !hs
<br />Sacretary, Such nollce shell be ~alld notwithstanding any
<br />~Iher provision of law regarding the form or contant of a
<br />notice of lien,
<br />
<br />Note: SeB &ection 6323(b) for protection for
<br />certain interests even though notice of lien
<br />irnpoSBd by section 6321 is filed with resoect
<br />to:
<br />
<br />1 Securities
<br />2, Motor vehicles
<br />3 Personal property purchesod at retail
<br />4 Personal proparty purchased in casual sale
<br />5, Personal property subjected to possessory lien
<br />6, Real property tex and spaclelllsessmentllens
<br />7 Residential property subjact to a mechanic's
<br />lien fer certain repairs and Improvements
<br />8, Attorney's liens
<br />9 Certain insurance contracts
<br />10 Passbook loans
<br />
<br />(g) Reflllng Of Notice, - For purposes 01 this
<br />section.
<br />
<br />(I) General RuIG. - Unless notice of lien IS refiled in
<br />the manner prescribed in paragraph (2) during the required
<br />refiling penod, suCh notice of lien shall be treated as filed on the
<br />date o"'whlCh it IS filed (m accordance With subsection (I)) alter
<br />the expirallon of such refillng period,
<br />
<br />(2) Pisco For Filing. - A notice of lien refiled
<br />during Ihe reqUired refiling penod shall be effective only.
<br />(AI if.
<br />fl) such nOlice of hen IS reWed In (he office In whIch Ihe
<br />prior notIce of lien was filed. and
<br />Ill) to the case of real property. the facl of reWlng IS
<br />entered and recorde<l In an index to the extent required by
<br />s"bsection (f) (4), and
<br />(SI m any case In WhICh, 90 days or more prior to the date
<br />of a refilino of notice of lien ullder subparagraph (A). the
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<br />Secretary received wrl"en Inlormatlon (In the manner
<br />prescribed In regulations Issued by the Secretary)
<br />concerning a change In the taxpayer's resldr~co, If a notice
<br />01 such lien Ie also flied In accordance with subsection (n In
<br />the State In which such residence Is (ocated,
<br />
<br />(3) Required Reflllng Period. - In tha case
<br />of any notice 01 lien, the term "requlrad reflllng period" msans .
<br />(A) the one.year period ending 30 daya after the expiration
<br />of 6 yem after the date 01 the a$Sessmsnt of the tax, and
<br />(S) the one.year period ending with Ihe expiration 01 6yeare
<br />aUer the clole 01 the preceding required reflllng period for
<br />suCh notice 01 lien,
<br />
<br />See, 6325. Release Of Lien Or
<br />
<br />Discharge Of Property,
<br />
<br />(a) ReluN Of Lien. - Subject to such
<br />regulations as the Secretary may prescribe, the Sacretary shall
<br />Issue a certificate of relaase of any lien Imposed with respect to
<br />any Internal revenue tax not later than 30 days after the day on
<br />which.
<br />(1) Liability Satisfied or UnenfMceable . The Secretary
<br />finds that Ihe liability lor the amount assessed, together with all
<br />interest in respect thereol, has been lully satisfied or has
<br />become legally unenforceable; or
<br />(2) Bond Accepted. There Is furnished to the Secretary and
<br />3:cepted by him a bond that Is conditioned upon the payment of
<br />the amount assessed, together with all Interest In respect
<br />thereof, 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 lorm of the bond
<br />and sureties thereon. as may be specified by such regula lions,
<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 Admlnlstrallon
<br />Purposes. -
<br />
<br />(21 Oisclosure 01 amount 01 oulstandlng lien. It a notice 01
<br />I.en has been Iiled pursuant to secllon 6323(1), Ihe amount 01 the
<br />outstanding obligatIOn secured by such lien may be disclosed 10
<br />any person who furnishes satisfactory written eVloence that he
<br />has a f10ht In the property subJecl to Such lien or Intends 10
<br />obtam a fight In such property
<br />
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