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I H~ ." [ , \ ~ '~ 3' -:< " iii' ... ..~j r- Z r 0 r t-\ "I / .~ : - " .... . ~ \i ... '--__v ~.- ~. n ,~ .~ tD 0 - ~~" .... -I CD Q) J -J~ >C ~'f (') ~... : 1.\ ;,1' r- ~ .pt -. c::- 'i !!. CD 1- :D I ~ .a jQ' i- ~ ~ ....: i3 2. Excerpts From Intemai Revenue Code Sec. 6321. Lien For Taxes. If any person liable to pay any tax naglects or refuses to 'pay the same alter demand. the amount (Including any inter. nl, additional amount. addition to tax. or assessable penalty. Icgethtr with any COlts thai may accrue in addition therelo) ahall be a lien In favor of the United States upon all property anli rights to property. whether real or person.!. belong"'ll to luch perlon. Sec. 6322. Period' Of Lien. Un,", another date Is specifically fixed by law. the "en IMpQled by leetlon 6321 shall arise at the tlm. the assessment II made end shall continue until the liability for the amount so uaesled (or a judgm.nt against the taxpayer arising out of luch liability) is satisfied or becomes unenforceable by reason oljapse of time. Sec. 6323. Validity and Priority Aga:nst Certain Persons. (a) Purcha..r'.. Holdef1 Of Security In- ttrella, MKhtnlc'1 Llenol'l, And Judgment Lien CreditOR, - The lI.n impQlld by section 6321lhall not be valid as agalnlt any purchaser. holder of a security Inttrnt. meehanlc'lllenor. or Judgment lien creditor until nOllce thertof which mettl the requllements of subsection 10 hIS been flied by the Secretary (0 P11Ct For Filing Notief; Form,- (1) Place for Filing. The notice referred to In sub- lectlon (a) Ihall be filed. (A) Under State laws (i) Rnl Property. In th. ca.. of real property. In on. olfice Within th, Slale (or thO county. or Olh.r governmentai subdivision). IS daslgnated by the laws of such State, in which tt,e propeny subject to the I"n IS situaled: and Ill) Personal Property . In th. cas. 01 personal property. whether tangible or "'tangible. In one olf'te within lhe State (or Ihe eounly or othOl govOlnmenta' SUbdIViSion). U des,onaled by the laws 01 such State in which the property sublect 10 the lIen IS sl1uateO or (8) WIth CIOlk Of DlslrlCI Court - In the olllee 01 the elOlk 0' the United Slales district ccurl tor the JudiCial dlstrlctln which the property subject to hen IS Siluated 'A'l'lenever the Slate has nol by law deSlonaled one CUIC! which tT'etts the reaulremer's 0' sJbparagraph IAI. 0' leI With Recorder 01 Deeds ()1 The D'SlrIC' 01 Colum~ a In ltle oHlce of the Recorder 01 Dteds 01 the Ot<;tnCl 01 COlumo'a ~I It'le property SUOleCI !) tt'e he"! IS s,tuale<3 II" IN> G.-" C' 0' :olumbll L (2) Situs 01 Property Subject To Lien. For purposes 01 paragraphs (t) and (4). property shall be deemed to be situated. (AI Real Property. In the case 01 real property. at ill physical location: or (8) Personal Property. In the case of personai property. whether langible or intanglbla. at the residence of the laxpayer at the lime tha notice of lien Is flied. For purposes of paragraph (2) (8). the residence ola corporaUon or pannership shall be del!med to be the place al which the principal executive olficl of the business Is jocaled. and the residence of a taxpayer whose residence Is without Ihe United Stain shall be deemed to be in Ihe District of Columbia. (3) Form . The form and content of the notice referred 10 10 subsect'on la) shall be prescribed by the Secretary Such notice shall be valid notwllhstandlng any other prOVision of law regarding the form or content of I notice of lien. Note: See section 6323(b) lor protection for certain interests even though notice 01 lien imposed by sectiGn 6321 is filed with respect to: 1. Securilies 2. Motor veh,eles 3. Personal property purchased at r"all 4. Personal property purcha,ed In Clsual sale 5. Pe"onal property subjected to possessory lien 6 Real property tax and speclllasllssm.nt liens 7 Residential property subject 10 a mechanlc's I"n for cenaln repairs and Improvaments 6 Anorney's liens 9 Certain insurance contracts 10 Passbook loans Ig) Rellllng 01 Notice. - For purposes 01 this seclion . 111 General Rule, - Unless nollce 01 hen is IIflled In the manner prescnbed In paragraph (2) during the required reflllng ~nod. such notice at hen snail be treated IS flied on the date on whiCh It IS filed (In accordance With subsection (0) after the extllralicn of such rehhno period '21 Place For Filing, - A no lice 01 I"n reflled OuTIng the reQUlrE<3 rehllrnJ penod shall be et1ectlVe only. IAllf. (I) suCI'l notice of hen 15 relll!O In ~he offIce In which the prlor notice of hen was filed. and 'Ill In the case 01 reat prO;)erty. the lact ot rellllng is entered and recorded In an Indel to the exlen1 reQulfe(l Oy s.Josec110n tft i.tL and e In any case In Wt'lIC'" ~ dayS or more prior to the date 01 a rehhno of notice or hen under suoparagraph tAI_ tile L cnlefed ., Document No, 88- 1 0 1 1 8 8 Grantor ~ Grantee 6 S T :~'t~r?lh1 ~i.S KA) ) SS . I, c:" (, z ~ COU~'!T';' ".' I' 1'88 I'JAR II c: ~ AI'IO Zit! ._:/ G I I '-:-::~..c._~J ..~. (/.. . tf/.L;.-.l-:C-/ pc~: nF ilFf:[\S ,t t I! 1_ Secrelary recelveO written Informltlon (In thl mlMII prescribed In regujatlon, IlIutil by the SlCretary) concerning a change In tha taxpayer'1 reeldance, II a notlCi of such lien Is also flied In accordance with lubllCtlon (I) In the Slaleln which such ruldence Ie 1000tld. (3) R'>1Ulred ReflUng Period. - In the CUI of any nollce of lien, the term "requlrld riI1l1r.ll period' meanl- (A) the one-year period ending 30 daYI aftll thO expiration of 8 years after the dale of the aSHlSm&l11 01 the tax, and (8) thO one.year period ending with the expiration 018yeare after the close 01 the preceding required "filing period for such notice of lIer,. Sec. 6325. Release Of Lien Or Discharge Of Property, (a) Release 01 Lien. - Subject 10 sUCh ragulalions as the Secretiry may prllcrlbe, the Secretary Ihall Issue a cenillcate 01 release of any lien ImpQsed with lI.pact 10 any internal revenue lax not later thw30 days aftll thO day on which. (1) liability Satisfied or Unenlorceable . Tha Secretary finds thai the liability lor the amount assesnd. together with III Inlmsl In respect Ihereol. ~as beon fully eatllfled or hll become IlI1lall~' unenfcrceable: 0: (2) Bond Accepted - There Is furnll~ed 10 the Secretary and accepted by him alK'nd thall, condllloned upQn tha paym.nt of the amounl IIllISed, together wllh all Intareat In relptCl thereol. wllhln the time prescribed by law (jncludlng any extension 01 ,uch tlrne). and that Is In accordance with IUch requirement. relating 10 lerms. condition I, and lorm of the ISond and suretlll thereon. as may be speellled by such ragulatjonl. Sec. 6103. Confidentiality and Dis. closure of Returns and Return In- formation. (k) DllClolure 01 Certain Retum and Return Inlormatlon For Tu Admlnlltratton Purpom, - {21 Disclosure ot amount ot outstanding lien. .If a notice of lien has been filed pursuant to section 6323(0. the amount of the outstandmg obligation secured by SuCh lien may be dlsclOSeel to any person WhO turnlshes sallsfactory wllt1en evidence tha, he has a light on the propeny sublect to such lien or Intends to obtain a IIghl on S"Ch propeny u ~ .j