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r- ." o 3 ,~'-...~ ( ~ ,> :'~~;~ 1 ' ,",,' .\,~ ,~~~ \ ~ f;), ~.~ (':--- '_I "" ',\--, ~ '\ o jJ" .. 'i :zl cZ ji;' ;- ~ Excerpts From Internal ReYf/nue Code See, 6321. Lien For Taxes. If any person liable to pay any lax neglects or refuses to 'pay the same alter demand. Ihe amounl (Including any Inter. lit, additional amount. addlllon to lax. or IIsessable penalty. loglther with any costs thaI may accrue In addition thereto) Ihall bt I IIln In flvor of the United States upon alt property and rights to property. whether real or personal. belonging 10 suCh person. Sec. 6322, Period Of Lien. Unllls another date Is specltically li.ed by law. tha lien Imposed by section 6321 shall arise allhe time Ihe assessment Is made and shall continue until the liability for the amounl so aSlullll (or e judgment against the lax payer arising out of suCh liability) Is satisfied or becomes uMnforceable by reason of lapse of lime. See, 6323. Validity and Priority Against Certain Persons, (a) Purchuer'., Hold.1'I 01 Security In- ttrtlll, Mechlnlc'. Llenol'l, And Judgm.nt Lltn Crtdltol'l. - The lien Imposed by secllon 6321 shall nOl be valid as against any purchaser. holder of a security Inllml, n1schanlc'sllenor. or Judgment lien creditor unlll nollce therlOf which meals Ihe requirements of subsecllon (I) has bien lIIed by the Secrelary. (I) PIIct For Filing Notice; Form.- (1) Place For Filing . The nOllce referred to in sub- sectIon (a) shall be flied. (A) Under State Laws (I) Real Property. In the case of real property. In one olllce within the State (or the county. or other governmental subdivision). as designated by Ihe laws of such State. In whIch the property subJecl to Ihe lien is sltualed: and (II) Personal Property . In the case of porsonal property. whether langlble or Intangible. in one olllce within the State (or the county. or other governmental lubdivlslon). as designated by the laws of such Slale. In whIch tho property subjecl to the lien Is situaled: or (B) With Clerk Of Olstrict Court. In the office of the clerk ot Ihe United States district court for the judicial district in which , the property subject to lien Is situaled. whenever the State has not by law designated one of lice which maets the reQulremeols of subparagraph (A). or (C) With Recorder Of Deeds Dt The OIst'lct Of Columo.a ' In tM oWce of the Recorder Of Deeds of the DIStrict of ColumOla. If the property subject t~ Ihe lien IS Situated 10 :~. D"'fiCI ot Columbia, L "" [ 9' ill' .... co z o - -. (') (1) o -- -t II >C r- -. CD ~ En!&r,~-d ~, O. N..., ' l1cum"n# .... 88- :1. i) 1 2 8 7 LGO/ l ~:, T II: 'I)r ;;,')'.!C #~ ;-j,. .r:~ :Ic;:~l ' "'~'~) . " .... l.... . -; .....- : \ , ~ s ~~ :z !=>> ., I c: ::I [ i fJO 11M: 18 ''1'1 9fi [6 (~I J !!. ta e- '-C 2. (2) Situs Of Property SubJect To lien. For pUlposea of paragraphs (1) and (4). proparty shall bt deemed to be situated. (A) Real Property. In Ihe case of real property. at Ita physical locatIon: or (B) Personal Property. In the case of personal properly, whelher langlble or Intangible, al the resIdence of the taxpayer al the time the notice of lien Is flied. For purposes of paragraph (2) (B). the residence 01 a corporallon or partnership shall be deemed to be Ihe place at whIch thl principal executive olflce of the business Is located, and lha residence of a 13xpayer whose residence Is without the Unlled Slalea shall be deamedlo be In the Olslrlct of Columbia. (3) Form . The form and content of Ihe notice referred to In subsection (a) shall be prescribed by lha Secretary. Such nollce shall be valid notwlthslandlng any other provision of law regarding the form or contenl of a notice of lien. Note: See section 6323(b) for protection for certain interests Bven though noticB of IiBn imposBd by section 6321 is fIIBd with rBspect to: 1. Securities 2. Motor vehicles 3. Personal property purchased at retail 4. Personal property purchased In casual sale 5. Personal property subjected 10 possessory lien 6. Real property tax and special assessment liens 7. Residential property subJect to a mechanic's lien for certain repairs and Improvements 8. Allorney's liens 9. Certain Insurance contracts 10. Passbook foans (g) Rellllng Of Notice. - For purposes of this seclion. (1) Generel Rule. - Unless notice of lien Is reflled In the manner prescribed In paragraph (2) during the requIred reflling period. such notice of lien shall be treated as flied on Ihe dale on'which It is filed (in accordance wilh subsecllon (I)) after the expiration of such refiling period. (2) Piece For Filing. - A notice of lien refiled during the required refillng period shall be ellecllve only. (A) i1. (i) such nollce of lien is refiled In the oftice in which the prior notice of lien was filed. and Iii) in the case 01 real property. the fact ot refiling is entered and recorded in an lOde. 10 the exlent reqUired by subseclion (f) 14). and (B) 10 any case 10 whIch. 90 days or more pnor to the date of a refiling of notice 01 lien under subparagraph (AI. the L (. .' t./ ,/ '- o ,l . ':.. {j~;L~ ::<...,i :.' ::- (:- (j r r):: c " ::: Secretary receIved wrItten Information (In tha manntr prescribed In regulallons IlIued by tha Secratlry) concerning I change In the laxpayer'1 resldenee.lf I nollct of such lien II allo flied In accordance with lublectlon (I) In the Stale In which luch r"ldenee II located. (3) Required RlIflUng Plrlod. - In \hi CUI of any notice of lien. the tllm "required reflllng ptrlod. mlW . (A) the one-year period ending 30 daYlaltar tha Ixplrallon of 6 years after the date of Ihe 1..lIlmant of thl tax, Jnd (B) the one.year period ending with Ihuxplrallon of 6 yaall after the close of Ihe preceding required IIflllng parfod for luch notice of lien. Sec. 6325. Release Of Lien Or Discharge Of Property. (a) ReItae 01' Lltn. - Subjtct to tueh regulations as the Secretary may preacrfbe. the Stcrstary allall Issue a certificate of release of any lIan 1m pond wIth "spoet to lny Inlernal revenue tax nollater than 30 dlya alter the day on whIch - (1) LIability Sallsfled or Untnlorctabll . The s.cllllry finds Ihat Ihellablllty for Ihe amounlaslllled. togather with all Interest In respect thereol, hal bien fully ulllfled or hIS becomllegally unenforceabll: or (2) Bond Acceptll! - Thlre Ilfurnllhld to the s.clllary and accepted by him a bond that Is conditioned upon the payment of the amount lsseSSed. together wIth III Intellll In "'pact thereof, wIthin the time prescribed by law (Including Iny extension of such time). and Ihatls In accordaOCl with luch requlremenls relating 10 lerms, condItions, and form of the Iiond and surelles thereon. IS may be specIfied by such regulallonl. See, 6103. Confidentiality and Dis- closure of Returns and Return In- formation, (k) DllCIOIUre of C.rtlln Rltul11l and R.tum Inlormltlon For To AdmlnlltraUon PUrpoHI. - (2) Disclosure ot amount of outstanding lien. .If a notice 01 lien has been filed pursuanlto section 6323(1). the amount of the outstanding obligation secured by suCh lien may be disclosed to any person who furnishes satisfictory wrillen evidence thaI hi has a right in the property subject to such lien or Intends 10 obtain a right in such property. -.J " ~