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<br />Exctrptl From Int.m.1 RIY.nul Cod.
<br />Sec. 6321. Lien For Taxes.
<br />
<br />I' Iny perlon lilbll 10 pay any lu negleclJ or rllulII 10
<br />'PlY Iht ..ml 1IIIr dlmlnd, Ihs emounl (Irleludlng lny Inltr.
<br />"1, addlllon.1 Imoun\. .ddl.ion '0 tu, or .1If1l1bll penllty.
<br />IOGllller wllh .ny ~IIS th.1 mly Ictllll In Iddlllor, Ihlreto)
<br />wll be I 11111 In flVor 01 tile Unllld 51etll upon III proptrty
<br />.nd rlghlllo PIOperty, whether Inl or perlonl', belono'~
<br />10 1UCo\ perlon.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unital .nother dall II IPlCilically II Kid by law. the IIln
<br />Impollil by ItCtlon e321IhlllarluII lhl llmllhe Ulnlmln'
<br />II made and Ihall conlinue unllllhe IIlblllly for lhe amOUllllO
<br />UMIHd (or a judomenlaOllnll IhI IUPlYGI IIIII~ oul 01
<br />ludl lIablllly} II Sllillild or becDmIl uMnlolcIlbl1 by II110n
<br />01 Ilpst of Uml.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(I) Purchlllf'., Holders Of Security In.
<br />...... Mtchanlc'. LIenora, And Judgment
<br />Utn CflClltOJl. - Thlllln Impond by milan 8321 shIll
<br />IlIot t.l vllld U 1O.lnl' lny purch"lr. holdlr 01 a lecurity
<br />Inlel1st. mtChlnlc'llIlnor, or iu~gmlnlllln crldllor unlll nOllct
<br />Ihtml which mttlJ thl IIQuillmtntl of subsection (I) hll
<br />bien flr.d by IIle Secrllery.
<br />
<br />(I) PIICt For Filing Nollcej Form.-
<br />
<br />(11 Pllce For Filing. The nOlice rllerred 10 'n lub.
<br />Itc\lon (I) Ihlr: be rilld .
<br />(A) Undlr SIIII llWI
<br />III Rul Property - In the clSe 01 "al propeny. In one
<br />office wllllln Ihl Sllle (0' Ihe county, or Olh., go."nmentll
<br />lulHllvllionl. II dlllgna'Id by lhlla..~ 01 ~uch Sla'e. In
<br />which Iht property lublttt 10 Ihe lien IS SilUIII~; Ind
<br />III) Pellonll Property . In Ih! case 01 perlonal
<br />property, whllh" lallOlble or onli~lbll, In 0111 oll,ce
<br />..ilhln lilt SII'I lor Ihe counly. Dr Diner govelnm~nlal
<br />lulHllvlllonl. II designlted by Ihl la..s Of lOch Slate.
<br />in .hlch lhe property subleel 10 th! I,en 'I litualed:
<br />or
<br />(81 Wilh C~,k 01 Oillncl Court .In lhe office ollhe clerk 01
<br />lilt Uniled Sllles dlslri~l court lor Ihe IUd,c1I1 dlslncl on ..hieh
<br />Ihl prOl)lrty lubjlcllO hen '1lllualed. "henever lhe SIile has
<br />nOI by Ilw dUlgnl',d one oU,ce..hlch "'em the rtQu"e"'eels 01
<br />IJbpa'l~rlph (Al. or
<br />ICI W,.h Rlcorde' 01 Oudl OJ The O,I\l'Cl 01 COlumo,. In
<br />lne off,ce 01 thl Rtcorder 01 DeedS 01 the Olslncl 01 Columo" ,I
<br />the property IUDletl \) lhe lien IS s,'uateD ,n 'n- D'el'.Cl 01
<br />COlumb'a
<br />
<br /> Document NQ. I
<br /> ~, ". <~) 34
<br /> :!I 88- 1 f] ~\5 t' 0
<br /> [ ~
<br /> :f Grantor
<br /> ;0' Grantee /~
<br /> Z
<br /> 0 Nu merical .A/";! ....
<br /> .. SL\ I .. tl i": (] I~ . \ S ;q) ... <_
<br /> -. ) .;.)
<br /> n ~c.' -. .I ~F . ! ';1_1-
<br /> eD t;
<br /> 0
<br /> ...... MI ~ 00
<br /> -I H'8 11 KIl 30
<br />~ 0
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<br /> >< (-.. .4.
<br /> / ._._....~.,:. I;J' /.,
<br /> r- /-:. ';.: ,.,./'-. .-"..:,......~....,.~v
<br /> -. t/'
<br />!So (1) ;1 .., (~: () ~ n. ~-;:'I') ~
<br /> ::I
<br /> !
<br />~ 2.
<br />
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<br />
<br />[21 SlIuI 01 Proptrty SubJlct To lIln . For purpoul of
<br />plragrlphsll) Ind (4), property Ihlll be dllmed to be IlIultld'
<br />[A) Rul Property . In lhl C"I 01 rul proPtrty. tl lIS
<br />physlclllonuon: or
<br />(8) Perlonll Property. In Ihl cln of I)IIIOnl1 prol)lrty.
<br />whlth" Ilnglbll or Intl~lbll, II Ihl rlll~el1Ct 01 IhI
<br />Ilaplyer II .hl Uml Ihl nollce of IIln Islllld.
<br />For purpons 01 Plrlgrlph (2) (B),thl ruldlnce or I torpcllllon
<br />or plrtnerlhlp shill be dRmed to be Iht pllell It which tile
<br />principal uecullVI olllCl of IIIe bulllllSl II 1DC8.Id. Ind Iht
<br />r"ldlnCI of I luplYIr WhOll r"'del1Clll Witlloul thl Unllllf
<br />5111" Ihall be dllmecl to be In Iht Olllrlct 01 Columb!l.
<br />(3) Form . The lorm Ind COn!lnl 01 !hI nollet
<br />'Illrrlll 10 In SUbJecllon (I) Ihall be PTllCllbld by Il1t
<br />SecTlIIIy. Such no. let shill be valid nOlwlthsllndl~ Iny
<br />olher provllion 01 law regardlog Ihl lorm 0' contenl 01 I
<br />noUca of lien.
<br />
<br />Nolt: 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 />I. Securlllu
<br />2 Molor vlhlclll
<br />3 Perlonll PIOperty fIJ,chlllll II rllall
<br />. Pellonll property purchuld In cuulllIll
<br />5 Pelsonll property lubjeclld to pomlloly lIln
<br />& Real property lu.nd IpeelllllHllmen' liens
<br />7 ~lIldlnllal proptrty .ubllct 10 I mechlnic'l
<br />1I1n lor clnlln rlplllI Ind Improvlmlnts
<br />& Anornly"t liens
<br />a Clrtlln InsurlnCI conllaCl1
<br />10 PallbDok loans
<br />
<br />[gJ Rtflllng 01 Hollce. - For purpOIII of Ihll
<br />Slelian -
<br />
<br />m GtMrll RUlt. - Unlus nolicl 01 lien I. re!llld In
<br />Ihl mannlr p.escribed In pIlIgraph (21 during Ihl IIqulrld
<br />,.tillng period. such nolice o! lien Iha" be IrulllI.. !lied on thl
<br />dale on....'1ICh ''is !lied lin accordance ..lth subsecllOn II)I Iller
<br />In, eKpir.hcn 01 such rtfiling periOll
<br />
<br />121 Plact For Filing. - A nOl,ce 01 lien IlloIed
<br />d.rong thl rlQui'ed "liIing periDIIshall be eNKliv! Only.
<br />IA) if.
<br />(0) luch nolice of Iltn is reflll~ .n Ih. Off,,, In ..h'th Ihl
<br />plior nOl,e, 01 htn.... liIed. and
<br />r"l '" Ihe cas I ot real pro;ltlrty Ihe tael of 'el,hng LI
<br />!nlered and recorded ,n an ,nde. 10 the IIl1nl "~uned by
<br />.u"secuM ill (4). and
<br />'B, .n any cas. ,n ...hich. \OJ days or mOil 01'0110 In. dall
<br />01 a rel.hng 01 no"ce 01 lLen und.r suboallg,.ph lA; ll>t
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<br />Secmlry rlCllvld wrln.n Informlllon (In Iht IIII/IMI'
<br />prllcrlbtd In ra;ullllonl IIIIIId by tilt 5tcrtllry)
<br />concerning I chlnglln tile IlIJl1)'1r'. IIsldlllCt,II I notIct
<br />olluc~ lien Illleo llItel In Iccotdl~ wllllllllllecllDn II) In
<br />lilt Sill. In whlet, luch rnldlllCllt IKatld.
<br />
<br />(3) Rlqulrtcl Rlnlng PII'IocI. - In Iht CUI
<br />0' Iny noUelI 01 filii, Iht I.rm 'requlred rllillng perlod"lIIMlII.
<br />(A) IIle ont-)'IIr period Indlng 30 dlyalhtr Iht Ixplratlon
<br />01 e yurl l!IIr Iht dl'l of 1M IlIIIIn\IIll olllle tax, IIld
<br />(8) tilt onl-year period indlllQ with lhlllplrallon ate)'lll1
<br />alltl tilt clOIl 01 till prlCldlng 1IQ0lrtd reflllng period lOf
<br />Jueh nollca 01 Illn.
<br />
<br />Sec. 6325. Release 01 lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(II R.... Of LIen. - Subject 10 I\!cI1
<br />regullllonl .. Ihl SlClltlly mlY prnerlbe.lIlt Stcmary 111.11
<br />'"U' I Clr1IfIClll 01 r'le"l 01 Iny Iltn tmpoMd with mptCt 10
<br />Iny Intlrnal rlVlnUI till nolllllr than 30 dl)'llltlf IhI day on
<br />whlch-
<br />(1) lIlblllty Sallllild or llttnlc~blt . ThlI SIcrrlary
<br />lloollhll thllilblllty lor lI1t Imolllt 1UItIId, lo;lthIr with III
<br />Intlrlll In rllptcl Illtrtef, hu bHn fully 1It11f1td or hu
<br />blcDmaltgllly ulIInfo,;;elbll; or
<br />(2) Bond ACClPIId .llltllll furnlehtd 10 tht SImIIry IIld
<br />ICClp'ld by him a !lorn! thl' II condlllolllCl upon I!lI Ply"*,, of
<br />IhI Imoun' IIIUSed, IOGII~er wflll 111 IIlIIreIt In lllpect
<br />IlltrlOl, wllhln IhI .Im. prllcrla;! ty law (Including InY
<br />IxllnllOn or such Uml), In1 IIIU flln Icccllll/lCl willi luch
<br />rlQulTlm,nll rellllng '0 IlIml. cootllUone.lnd lorm of I!lIIicnd
<br />Ind lurelll5 !hlllon, II mlY bllptClllld by luch rlllullllons.
<br />
<br />Sec. 6103. Confidentiality and Dis.
<br />closure of Returns and Return In-
<br />formation.
<br />(kj DIIcIotuI1 of CtrtIln Rltuman
<br />R.tum Inform.11on For To Admlnlatrlllon
<br />PUrpottI. -
<br />
<br />(2) Oisclosure 01 amounl 01 oulsllndl~ IIln.. II. nollcl 01
<br />"'en hIS beIIn filld PUISUlnt 10 SlclIon6323(l). lhe Imounl ollhl
<br />OUllllnd,ng obligltion ncurl(! by luch liln mlY be dilClo* '0
<br />any pellon who lurniShtllllllllCtory written IvldtllCll!II. hi
<br />hn a "Ohl '" thl property subjeet 10 IUCh IItn or InleOOI 10
<br />obllln I righl in uch property.
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