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<br />t ,'1te-rGd M Document No.'
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<br />Ezcorpll 'm Inlemll Revenue Code
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<br />Sec. 6321. Li~n For Taxes.
<br />
<br />If any person liable 10 pay any lax nCOleelS or relusu 10
<br />'pay the same aller aemand. Ihe amounl (,neludlnO Iny Inler.
<br />lit, addlt!onllamOijhl. addllion 10 jax. or assessable Plnalty.
<br />logethar with allY CGSIS that may accrue in addition IheretOI
<br />;hall be a \Ien In lavor 01 tt.. Unlteil SIal.. upon all property
<br />and rig hIs to pr~Pfrty, whother rell or personal. belonging
<br />to sueh pellon.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unllls anolher dlte 's specifically flXl<! by law. the hen
<br />ImpoSOll by section 6321 shall allse 1\ the Ilmt the asse"ment
<br />Is made Ind shall conlinue unlll the liability for the amount so
<br />assessed (or a judgmenl againsl the la.xpayer arising oul of
<br />sueh liability) is salisfieil or becomes unenforceable by reason
<br />of lapse of lime.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) PUrchlHr'S, Holden Of Security In-
<br />timll, Mechanic's Llenol'l, And JL!dgmenl
<br />LJIn CreditOR. - The lion Imposed by secllon 6321 shall
<br />not III valid as Igalnst any purchaser. hOlder of I security
<br />Inltrtll. machlnlc'slienor. or ludgmlnt IIln credifor unlll nOlicl
<br />tIlereol which mUll thl reQUllemlnls of subsecllon m has
<br />betn flied by Ihl Secrellry
<br />
<br />10 Place For Filing Notice; Form.-
<br />
<br />(I) Place For F'i1ng . The notice referred to In sub.
<br />StClion (a) shall be filed -
<br />(A) Under Slale Laws
<br />(I) Real Property - In Ihe CASe 01 real property. In one
<br />office w'thln the Slate lor Ihe county. or other gov.rnmenlal
<br />subdivision). as designated by the laws of such Stale. in
<br />which thl property subjecl to Ihe lien IS sllualed: and
<br />(il) Personal Properly . In Ihe case 01 personal
<br />property. whether langlble or intangible. In one offiCI
<br />wllllin Ihe Stale lor the county. or other governmental
<br />lubdivlslon). II designated by Ihe laws of such State.
<br />In whlell thl property sublect to Ihe hen IS sltuall<!:
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<br />(B) With Clerk 01 O,llllCt Cour! . In the olflce 01 the clerk ot
<br />the United Slates d'Slllct court lor lhe Judlc,al dlSlllCl'n wh,cn
<br />'hi property sublect to lien IS situated wl'\en~yer the Stale has
<br />1"\01 by law deSignated one ttfle! which rreets the reQIJlfemerts of
<br />SJbparagrapn 1,1,1. or
<br />ICI With Recorder 01 Oel<!S Of Tne Distil" 0' COlumnl In
<br />tne olllcI of thl Recorder Of DeedS of the O'~IIICI 01 COlumn'a ,I
<br />Ihe property SUOj!CI tJ ttle he" IS sltuateo In I/"Jo 0:-.lr.(1 of
<br />columbia
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<br />(2) Sllus Of Property Subject To lien, For purposes 01
<br />paragraphs 111 and (4). property shall be deemeil to be sltuateil.
<br />1,1,) Real Properly' In the case of real property. It Its
<br />physicellocalion: or
<br />lBI Personal Property - In thl clle of perlOnal property,
<br />Whether langlble or inlanglble. at thl residence of the
<br />lax payer althe lime the notice of lien is flied.
<br />For purposes of paragraph (2) (8). the residence of a corporaUon
<br />or partnership shell be dllmed to be the place It which tile
<br />principal executive offiCI of tile business Is located. and lilt
<br />residence of a taxpayer whose residence Is wlthoul the United
<br />States shall be dllmeil to be In the Olslrict of Columbia.
<br />(3) Form - The fo'm and content of tha noUct
<br />refelll<! to In subsection (a) shall be prescribed by tile
<br />Secretary SUCh notice shall be valid notwithstanding any
<br />olher prOVISion of law regarding the form or content 01 I
<br />notice of lien.
<br />
<br />Nole: 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 />1. Securilles
<br />2 Molor vehicles
<br />3. Personal property purchlleil at retail
<br />4. Personal property purchased In tlsual Slle
<br />5. Pmonaj property sub/ecteilto POSlIlSOry lien
<br />6 Rill property tax and Speclllllslssmlnt IIlns
<br />7 Residential property lub/eet to I mechanic's
<br />lien for certain reoairs and Improvements
<br />6. Anorney's liens
<br />9 Certlln insurance contracts
<br />10 Passbook loans
<br />
<br />(g) Reflllng 01 Nollce. - For purposes 01 this
<br />Stellon.
<br />
<br />111 General Rule. - Unless notice of IlIn IS reflleilln
<br />the manner presCllbed ,n paragraph (2; dUllng thl requirlO
<br />ref,IIng pellod. su:h nOllce of lien Sllell be trelted as flied on thl
<br />date on which tI IS !I'ed (on accordance wllh subsection (1)1 aller
<br />Ihe exprralicn of such reflling pellod
<br />
<br />(2) Place For Filing. - A notice of IlIn refill<!
<br />dUllng tM required refiling period shall be effect,,, only.
<br />iAI ,f.
<br />fl) SuCh notice of lien 1$ refll!d In the oHIC! In which the
<br />pnor nollce of hen was filed. and
<br />fll} In the case of real pro~rty. (he fact of refllln; IS
<br />entered and recorded In an Index to the Ulent reQuited by
<br />!tubs!CtlOn If) l4L and
<br />'8, In any case In which. 90 days or more prior to the dale
<br />Of a re!!hno of not,ce 01 hen under subparagraph (A). the
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<br />Secretary received wrlnln Informltlon (In lilt mlMlr
<br />preecrlbed In regulltlons Issutd by the Secretary)
<br />concerning I eIlange In the lUpe)'lr'1 IIIldence, If a notlca
<br />of such lien Is Ilso lIIed In accordlnce with lubaectlon (I) In
<br />tha Stall In which luell rllldance II located.
<br />
<br />(3) Required R.flUng Period. - In the till
<br />of any notice 01 lien. the term "required "filing period' meanl-
<br />(A) the onll-year period ending 30 dlYllllar tile expiration
<br />01 6 years after the dlte of the 1ISIIImenl of tile tax, 11M!
<br />(B) the one.year ptrlod ending wllh thlexplratlon 016)'1all
<br />after the close of the preceding reQulrlO reflllng pe~od for
<br />such notice of lien.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />
<br />(a) ReIt... Of Lltn. - Subject to IIICh
<br />regulations as the Secretary may prescribe. the SacralIry IhIII
<br />Issue a certificate of rejlase of Iny IIln Imposeil with respect to
<br />any Internal revsnuetax not IlIor thin 30 daYI lfUr the dlY on
<br />which,
<br />(I) L1lblllty Satisfleil or Unenforcelble . The Secretary
<br />finds thlt the liability fcr the amount ulmed. logethar with 111
<br />Interll' In respect thereof. hll been fully Utllfled or hu
<br />becoml legllly unenforceable; or
<br />(2) Bond Acclpted . Tllerall furnll!led to tha Secretary 11M!
<br />Iccepteil by hjm . bond thltll conditioned upon the plyrntnt 01
<br />thl Imoun' ISUSSIO, toglther with 111 In"IIIt In lllpeeI
<br />thereof. wlth:n the tlma preserlbed hy Ilw (1l1(:lOOlng any
<br />extlnslon of such time). and that II In ICCOrdlnce willi luch
<br />requlremilllts relating to terml. condltlonl.lnd lorm of thl IIond
<br />Ind sureties thereon. IS may be specified by lueh regujltlonl.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Disclosure 01 CertaIn Returns Ind
<br />Return InformatIon For To Admlnlstrollon
<br />Purposes. -
<br />
<br />(2) O,sclosure of amount of oulllandlng lien. ,If a no lice 01
<br />IIln has beln fIIld pursuant 10 slCllon 6323(1). thalmounl of 'he
<br />outslandlng obligation securad by luCh IIln mlY be dlsclosad to
<br />any person whO furnishes Slt,sfactory wrinen eVidence thll he
<br />has a light In the property subject to suCh Iiln or inllnds to
<br />obtain a righlln SuCh property
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