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<br />Etctrpll From Int.mII RIYtflUt Codt
<br />Sec. 6321. Lien For Taxes.
<br />
<br />It Inr person liablt to pay Inr tu neglects or relusn to
<br />'pay lilt IImt Itter cltmal1l:t lilt amount lincluding any inttf.
<br />- Idllitionallmounl. addition 10 tu, or a,sessable penl.tty.
<br />IagtlIlIf within)' costs that may ICCrut In Iddition thereto)
<br />nl/ be I Uln In lavor of the Unltecl Stiles upon III pro9&rty
<br />1M rlgllts to proptlty, wIIIthIr rNI or personal. beloOQing
<br />10 w::iI ptf1O/I.
<br />
<br />Sec. &322, Period Of Lien.
<br />
<br />UIIleN IIlOthtr dltl i. .ptCiflClll~ "ud by 11I_, Itte lilll
<br />.,..llr NCtion 532f .lIall IriM II the time the Issessment
<br />" nIIdt Incl '11111 continue Wltil the lilbility lor the amounll-O
<br />.-..cI (or I juogllllflt lGIln$t the tllpayer arising OU1 01
<br />IlId1Ulbilityl ill Sllisf"" or !Iecomes unenle>rceable by reasoo
<br />011aPM of ti.....,
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons,
<br />(I) PurchlM'I, HoIcItt1 Of SIeurIty In.
<br />..... 1IIchInIc'. IJt11on. And Judgment
<br />UIn CrIdIton. - The lien Impostd by HCllon 5321 .11111
<br />NIl lit valid u IIllinsl Iny purcllalel. holder of a ._tty
<br />InIerwt. tIlIdlank'.litnor. or /lldll""nlllen eredTloI unt" notite
<br />u..f nidi Illttll till rllluir......nl' of subsecllon (0 ~..s
<br />t.n lilell by thI Slerttary
<br />
<br />In PIleI For Fling Hob; form.-
<br />
<br />(!! Pllte hr FIIi"ll . Tilt not1ce "fened 10 in sut>-
<br />-.tion II) Nit be fillll .
<br />IA) Uncler Stale .......
<br />(ij Aul Property' In IIle CUt 01 real ploperty. on one
<br />olficl.itllin lhe Stall lor IhI! counly, or Olher gowlfnmental
<br />suMIi1'iliOn). IS ""gnlted by lhe II'" 01 Such Stlte, in
<br />w!IieIl the prDlllrty subjlct 10 lhe lien i, situlled; INI
<br />(ij) PIfsonal Property - In the nse of perlOOl1
<br />P'Of*t1, .hel!ler UTlDib\a Dr lnla"9,bJe. In 0111 off.et
<br />wilttin tr.t SIII!l (Dr It.e COunly. or other Oo~ernmental
<br />IlIbdr~lsiOn). as desjgnat~ b~ the la.s 01 sllth Slllt,
<br />hi WlIiell !he property subllt' 10 l"t l.en ,~ S'hlllell,
<br />If
<br />(II Wrtll Clerk Of Di,tflf.! CoIl!1- In lh1! ot!~ 01 the eler. 01
<br />the United States dlstfltl COurt Ie>r the ludlclIl drllflcl In ..llIch
<br />thI Pfoplrty subjeello hen '5 slluated, whenewl' lhe Sllle hl~
<br />. not by II. desIgnated e>nt efftre whIch met'IS the reQuortmt"IS 01
<br />5;l!1pare;;raplllAI. or
<br />It I Wt1ll Recorder 01 Deeds ()t Th! O'$I"CI ()t tOlumO'1 In
<br />thI ofhcJI oftfte IIteo'Gtt 01 ~s 01 the O"ln[f 01 COlumOll, If
<br />the Pf~rty SUOlee' IJ the hen,s 5'1ulleo on I"" 0''''0[1 01
<br />ColulnN.
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<br />fintered All Doo.Jm.nt Lio.'
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<br />;):.-r:. OF f":~~~n~
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<br />(21 Situs 01 Property Subject To lien. Klr purpo.es 01
<br />plrlgrap~lllJ and (4).l'roperty .hlll ~ deemt<llo be.llualed.
<br />[1.) Real Property. In the case 01 rnl property. at 111
<br />phYliClllocation; or
<br />(B) Persllnll Property. In !he U" ol peraonal prllptlty,
<br />whelher tlnglb1s or Intangible, .II the mldtnct of !hi
<br />IUlllyer althe liml the nolite 01 lien II fHlIl.
<br />For purposes 01 paroloraph (21181. the resldene. oIl corporation
<br />or i-"rtlllrs~ip Shill ~ dltme<llo blithe pllce II which thI
<br />principII UllC\Ilivt offlte of the bulint$l Is klcalld, and !hi
<br />ru:~.nctl of Iluplyer WhOM IM!deI\ClIS wilhoUt the UnltId
<br />SUItS shall be dllmed 10 be L'I!hI District of Columbia.
<br />(3) Form - TIlt lllrm and contenl of the ootict
<br />re1lroo 10 in subsection II) S~lll be prtWibed by tile
<br />Secretlry. S, ell nC11CI sllln be ..lid nolwllhstanding any
<br />other proyi,jlln III II. reglrding the tllrm Dr conlenl of a
<br />notice 01 lien,
<br />
<br />Nole: See section 6323(b) for protection for
<br />certain interests even though IlDtice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />
<br />1 Securities
<br />2 loIolor vellltlu
<br />J, Personal p'o~ny p"reham al rltall
<br />(, Personal p'o~rty purtllaml in ellUl1 IIle
<br />S ""rse>nal property lubjICltd te> ponn.ory lien
<br />6, Ileal property tu INllpeel11 as....ment lit",
<br />7 Resldentill property subjecllO a mecllenic's
<br />lien Ie>r certaIn repllrs Ind im;>ro~,mel'ltS
<br />8 Ano"..,-, liens
<br />9 tertain insuralltt eantrlt\$
<br />1D PU'book loinS
<br />
<br />(o) Riming Of Hollct. - For pU~1 Ilf IIlII
<br />seclion -
<br />
<br />01 GentraI Rule. - Unlesl nolic, olliln is rellltll in
<br />1M manner prescribed In paflgraph (2) during the reQuired
<br />reliling periOll. s'Jt/l noti~ ot lien shill ~ trnlaclls lilel:l on thI
<br />dlle Dn'whith " is fried (in Iccordance ",l~ subsec.t,e>n (fit after
<br />the elpiatlon of S4ICh ref~mg penod
<br />
<br />(21 PIac. For Filing, - A. IIOllCt 01 l'en "f,led
<br />0."1Ill the reQUired retJling penl>d slllll be ellectlyt only.
<br />(AJ If-
<br />ii) SuClIOO11te 01 hen is reliled in the offiet in ..1I1e11 thl!
<br />p"or not.ce of hen .15 filed. INI
<br />{HI In lhe elst ot Teal pro;>trty. tl'le 'ICI 0' "I,llOg IS
<br />entered aNi recorlle(l in In mde. 10 the Ulenl 'eQulred by
<br />Su!>Stel'On III (t). I.nd
<br />is i In in~ LIU In wruen, !KI dl~S Ilr more pllO' 10 lne dl.le
<br />01 I rel'hng 01 noltce oll~n under sullPlr.grlplllAl, II'Ie
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<br />Stemal)' retllvtll wrltttn Information ~n till mlMlr
<br />prestrlbed In fegullllol\l lnUld by tlIa SecretaI)')
<br />eoncarnlng I chlll1llln tilt tupal"r't I'IIldeact. II I nollct
<br />olluch !I.n ,. oI1S1lIIle<i1n lceonlaneewllh III!lslc:llon III In
<br />the Stall In wllldltueh mlcIenc;t " localtd.
<br />
<br />(3) Rtqulrtd R.fIIng Ptrtod. - In tlIt WI
<br />01 any nollte ollltn.the linn "nQulrtd reflllng period" mtIIlI .
<br />If.) the OM-rMr ptrlod tll\llllG 30 dlY1 ahal the expllltlon
<br />016 )'tIrs Itter the dltl e>I the UMUlIlII\l 01 tIlItu, and
<br />(8) the one-yur period Illlllng willi thelxplllllon 016 yeare
<br />IlItr tht eloSt oltlla ptlt'llJng rtQulrtd rellllng period lor
<br />5ue~ notice 01 lien,
<br />
<br />See, 6325, Release Of Lien Or
<br />
<br />DiSCharge Of Property,
<br />
<br />II) R.... Of Utn. - Subject ro sudl
<br />regulationllS the Stmary mar presalbt. !hi s.tntary shall
<br />Issue I certificate 01 relNtI 01 IllY liln 111lpoMd wllh rnpect III
<br />Iny Inllmal revenue In not II"lI'.an 30 dlY' Ifttr thI dlr on
<br />which-
<br />(1) lIlbillty Salillllll or Ibnlortelbll . The Setrtlll)'
<br />finds that thllllblltty lor the lmo""l anmed. tog.tIlIr with all
<br />Inllllll In mpect !hI1'I01. 1Ia. bltn fuUr ..tI.fled or hu
<br />betol1ll!egIUy ul'llrlfollNblI: or
<br />I2J Bond Ampted. TllmIlllumlshtd to tlIa SIct1Ilry and
<br />atctplld hi' him I boll\l thall, con<lltle>ntd upon tile pa.yllllnl 01
<br />till Imount a...., logltlllr wilh III IIrtIrI8l In rtlI*I
<br />thtrlOl, ..lthln tI'II tIme prelCl"lbIIl br Ilw (lnclUIIIIlll all)'
<br />t.x:lenllon 01 such tIme), and 1lI11 I, In lceonllJlCl with tuch
<br />~ulrements Telll'llG to l.Irm,. ~l1lona. all\llorm 01 t!lIliolld
<br />Ind sureU81 IMrion. II may bt specified br IUCh regulltlol\l.
<br />
<br />Sec, 6103. Confidentiality and Dis"
<br />closure of Returns and Return In.
<br />formation.
<br />(0.) DlIcIoIurt 01 Certain Returns Iftd
<br />R.lum Information For Tu Adrnlnlltrltfon
<br />PuI'pOMl. -
<br />
<br />(2) Oi~closure 01 Imllunl III oU1SllndillG lien.. If I ne>tlce 01
<br />ht~ has been filed purSUlnt 10 section 6323(11. tile Imounl of lhe
<br />outslandll\g obhgltllln slCurecl by SuCh hen mey be di.closed 10
<br />.Jny pealln WilD tumilhts SltllllC\e>1)' wf,tltn eVIDtI\Cl that he
<br />hit I nght on the pre>perty subject 10 $uch lien Dr intends to
<br />obtain a rig~lln s~ch pre>perty
<br />
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