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I ." ~. ~~i ~ >O,.-..J ~ il' ~ ~~~ ~ 1'1 ~ ~'.~~ ,''\\ '\. \(j~ ~~ ~.J,~t ! ~. ~ o ii' ~ i" :D c3 ii' ii ~ L From I.ltmll R...... Codt Sec. 6321. Lien For Taxes. II Iny :IIrson liable 10 pay any tax neglects or refuses to 'PlY the same liter demand. the amount (including any inter, lit, Iddltionll amount, eddlUon to tax. or assessable penalty. togt\lltr with any costs that may accrue In addition thereto) Ihlll be I lien In lavor 01 the United States upon all property IIIcI rlghtJ to property, whether real or personal. belonging to IIlCI1 person. Sec. 6322. Period Of lien. Unless another date II specifically fixed by law. the lien ImpotlCf by lICtion 632t shall arise at the time the assessment II iIIIdt Ind shall confinue until the liability for the amount so UMUed (or I Judgment against the taxpayer arising out of 1IlCI1111b1l1ty) II satisfied or becomes unenforceable by reason of Ilpse 01 time. See, 6323, Validity and Priority Against Certain Persons. (I) Purchlltr'., HokItrI Of StcurIty In" ....... MtchInIc'. LItnon, And Judgment LIen Cred"ora. - Thlllen Impaled by eection 6321 shall nol be vllld II Igllnlt Iny purchlser, hojder 01 I security IntIrIII, lllIChanlc'llIlnor. or Judgmlnt IIln creditor until notice thereol which milIa the requirements 01 subsection (I) hIS bIIn IIIId by the Secretary. (I) PIIc:e For FIling Notice; Fonn.- (I) Pllce For Filing . The notice referred to In sub- HClIon (I) lhall be lIIed ' (A) Under Stlte lawl (I) Rtll Property. In the case of reaj property. In one olllce within the SIIII (or the county. or olher govemmentaj subdlvlllon). II designated by the jaws of such State, In wIIlch the property subject to the lien is situated: and (II) Personaj Property . In the case of personaj property. whether tangible or .nlangible, in one ollice within the State (or the county. or other governmental lubdlvlllon). as designated by the laws of such State, In willen the property subject to Ihe jlen is situated: or (B) With Clerk Of District Court. In the ollice of the clerk of the United Slltes district court for the judicial district in which the property subject to iien is situated. whenever the Slate has not by law designated one cll.ce wh.ch meets the reQurremer.ls 01 subparagraph (A). or (C) WIth Recorder Of Deeds Of The OlstrlCI Of Columo.a - In theollice of Ihe Recorder of Deeds at the DIStrict at Columo.a..1 the property sublect tJ the lien IS s.lualed ,n Ino O"lr,CI 01 Columbia. L I ::!l j[ :;: iii' - fO z o - ri" C'D o ... .... I>> >C r- -. CD :J !!L ~ a.. lit "< 2. (2) Slfus Of Property Subject To lien, For PUrpDlII 01 parlgraphs (1) and (4), property shall be detmed to be situated. (A) Rul Property . In lhe case 01 reel property, I' III phYllclllOCllion: or (B) Personll Property. In the elSe ollllflonlj property, whether tanglbje or Intlnglble. al the relldence 01 the taxpayer at the time the notice 01 lien Is 1I11d. For purposes 01 paragraph (2) (B). the residence oIl corporetion or plrtnershlp shall be detmed to be the place It "hlch the principal executive olllce 01 the business Is !ocated, IIIcIthe residence ala taxpayer whose residence II wllhoutthe United Slatlllhall be deemlli to be in the Oiltrlct 01 Columbia. (3) Form ' The lorm and content 01 the noUce relerred to In subsection (a) shall be prllCfibed by the Secritary. Such notice shall be valid nolwit!lltandlng any other provision 01 law regarding the lorm or conlent of I notice 01 lien. Note: See section 6323(b) for protection for certain interests even though noticB of IiBn imposed by section 6321 is filed with respBct to: 1. Securities 2. Motor vehlcl.. 3. Personal property purchlHd at retail 4. Personlt prolMtrty purchlHd In caluallall 5. Personal propirty subjected to polSlSlOry lien 6. Real property tax and special UlISSment liens 1. Resldenllaj property subject to a mechanlc's lien lor certain repairs and Improvements 6. Attorney's liens 9. Certain insurance contracts 10. Passbook loans (g) Reflllng Of Notice. - For purposes 01 thll section, (1) G.neral Ru'-. - Unless notice 01 lien Is rellled In the manner prescribed In paragraph (2) during the required refiling period. such notice 01 lien shall be treated IS liled on the date on.which it is tiled (in accordance with subsection (I)) alter the expiraticn of such refiling period. (2) Place For Filing. - A notice of lien reliled during the required reflling period shall be ellective only, (A) if, (i) such nolice 01 lien is reliled in the ollice in which the prior notice of lien Wa5 tiled. and (Ii) in Ihe case of real proO)lrty. the lact of refiling il entered and recorded in an index to the exlent required by ~ubsect.on (I) (4), and (B) in any case 10 which. 90 days or more prior to the date of a rellling 01 notice 01 jien under subparagraph (AI. tilt L ~A~ftr8d 81 OOCUmftnt NO,. 6(1=-." 1 [I 1 1 9 2 Grantllr -?f; ~. GranUe- / /r - Ntllnr:;\J:al L?L- ST!,.TE OF NEBf\J\SKA) .c C (' L't-.' ., (': r- f'! L L ) S Q . . " ! '.. !r... (' J \J 1/901' or: ? '88 liAR II c:: ~ ( i A H 19 2 8 (2.~;! 0 I . p'...,..z,"J ~-_<<_~ qr.C: OF DEEOS Secratary received written Inlormltion (In the mannar prescribed In regulatlonl luued by the Slcralary) concerning a change In the lIxpiytr'1 raskltncl. " I no1Ica olluch lien 111110 flied In accordlnce with IUbHctIon (I) In the Stall In which IIlCI1 raskltnclla Iocallod. (3) Required RtM", PtrIod. - In IhI CIII 01 Iny notice of 1110, lhI tarm "raqulred rallllng parIad" 1IlIIIII- (A) lhI one-Yllr pirlod In!IIng 30 dlY'lfIar IhI axpIratlGI'I of 6 YIIrs IlIIr the dltl 01 the _1IIIlIt of IhIlIX, IIIcI (B) the one-ytlr period andlng with the .xplratlon ofSyura alllr the ~Io" of the prtctdfng required rallllng perflld for llJ(h notice 01 lien. Sec. 6325. Release Of lien Or Discharge Of Property. (a) R..... Of' LIen. - Subjtct to such regullllonllllht Secretary may plIICrtbe, the StI:ratIIy a/IIII InUla certificate 01 rellan 01 any 1110 ImpotlCf with raspact to any Intlrm.1 revlnutllx not lallr than 3D dlY' IIlIf the clay on which. (I) L1lblllty Satllfied or lnnfon:tlblt . TIlt Stcmary Ilndlthlt t1:'llablllly for the IlllOunt UMUed,logtIhIr with all inlerut In rllpect therlOf, hll betn fuliy 1It11fled or has becoma Itgllly untnfOrCllblt: or (2) Bond Accepted. There II fumllhtd to the Stcratary IIIcI Iccepled by him I bond thltla conditioned upon IhI payllllllt of the amount 1IIIIIId, tOlllther with III In\Ir1It In reapact thereol, within the lima prascrlbed by Ilw (lncludlng any extlnllon olluch IIml), Ind thllla In ICCOrdlnct with such requlremanlS rljltlng to terml, conditions, Ind form of IhI tiond Ind surellta therlOn.1I may be sptCIIled by auch ragullU-. Sec. 6103. Confidentiality and Dis- closure of Returns and Return In- formation. (k) DIIcIoIuI'l of CerIIIn Returns Ind R.tum Informltlon For Tu Admlnlllrltlon PUrpoltt. - (2) Disclosure 01 amounl 01 outstanding lien. .lIa notice of lien has bien filed pursuant to section 6323(1), the amount 01 the oulltanding obligation lICured by luch lien may be disclOllClto any pirlon who furnishll satisfactory wrinen evidtnce that he hll a light In the property subjlCl to luch lien or inlendl to obtlln a right In such property. u ~