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<br />Elcerpta From tnttmll Atvtnut Code
<br />See, 6321. Lien For Taxes.
<br />
<br />If In)' ptraon Iilbl. 10 PlY Iny III neglecls or refuns 10
<br />~PIr lilt III'1U1 Iner dtmlnd. l1'It Imounl (i1ltluclil19 Iny inllf'
<br />lit, 1d61110nlllmounl, Iddition 10 tn, or l$Suuble pen;I1y,
<br />lOIIII* with In)' cot" lIIIt may ICCnJll In IddillDn thertlo)
<br />1IIll! III I Iltrlln fayor of the Unl1tcl Stll" upon 1IIIlf0perty
<br />IIld rIQMllO prtlptf1y, wIItlIItr r..' or perSOnll. bflOl19in;
<br />lIlllCIIl*'OIl,
<br />
<br />Sec. &322, Period Of Lien,
<br />
<br />UnlIu anothtt dall It I91CifiUUy hid by Ilw. lilt II.n
<br />"I.... II)' IKtion 1321 """lfi51 II lilt Unit the UIIItIlllllI
<br />III111dt lIIcI ""II contillUl unlilthe Iilbllity for lilt Im~1 so
<br />..... (or a ludg""'" 1tG111lI1 the IIlpay.r IdS in; OUI 01
<br />-1lIdI11alII111y) II lIt1srltd 01 btcomts unenforcllbll by 'OlSon
<br />of ..... of time.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons,
<br />(I) ~.. HoI. Of StcurtIy In.
<br />.... MIc:hInIci'. UIncn, And Judgment
<br />LIIn CrtcItora. - Tilt IItn ImpoMCI by IICtlOn!321 snail
<br />not III vt/~ II aoalllll .ny P\lI'Clllllr, heldtr of I MCurity
<br />lntnIt ~k:'.llanor, or judgllllllllltn crldilor untU notice
<br />IhWMf wIIlc11 II1II11 the rtquillllllllll of subHCtlon (I) hIS
<br />'*" Iillcl II)' lilt Stcrttary,
<br />
<br />(l) PIece For filing Molletj Form.-
<br />
<br />(I) Plact For filin; . The IlOti~ IIllrred to In sub-
<br />NCtIon (I) IIIlll III fillcl.
<br />(AI Undw SlIlt La..
<br />(i) AuI Propert)' . In lilt cln 01 rllllllOperty. In one
<br />orne. witllln the SlIlt (or lilt county. 01 olher govllnmlnlll
<br />SU"IWlIioIII. IS dtslgnlltel by tl!t Ilws 01 soch 51111, In
<br />whIc:Illht IlfDlllltY subject 10 tilt lien is silultei!; IIIcl
<br />(Ii) r.-son.l Property . ill lhe eilSe 01 perSOnl1
<br />JlfOOllTW, wflIl!lIr lIn;ibIt III m1lllllibl" in one ollict
<br />wittlln the Sill. (Of Iht tOilllly, or 01M. govemmlnlll
<br />subdivlalon), II dtSigl\lled b~ In. 11"$ 01 such Sllte.
<br />In wIIIdI 1ht IlfGpllty su:Jjet1 10 1M lien is S,tullld;
<br />It
<br />(I) Wi1h Citfk Of DiSI.itl Courl - In the Olllet orlht clerk at
<br />till Unlttd Stalts dislrltl tolllt lorlht ludicill dlslrit:1 on whith
<br />, till Jlfoptrty lu~ecl to liln .5 silu.eled, w~,...ver the Sllle hIS
<br />nollly 1aw~lOnaled one ell,c, "'h,c11I1'~ls IIIe 'rQu".meers at
<br />sallHrlllrapll (A), or
<br />(CI WllIllltcordtf Of Oetds Of The o.m.cl Of Cnlumo'J ' In
<br />I". Offtce of Iht Ilacordtr 01 Dttds 01 lilt DlSlntl 01 Columoll ,I
<br />lhe Ilfcptfty sU!IIK' l) In, ~'n '5 S,IUlted .n 100 /)'''''CI Ilf
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<br />(2) Situs Of Property Subject To lien. For purpo... 01
<br />plIlgrlphs II) and (4), pro~rty Shill be dllmed 10 III lllu.ltc!.
<br />(A) Ru' Property . In the clse of rill PIOperty, II Its
<br />physical JOCIliiln; or
<br />(B) Pmonal Property. In tilt can 01 ptllOlll' pl('pert)',
<br />whellltr tlngibll or I"llnglbl., al tilt IItIdtoor Of lilt
<br />wpa)'tr II the llnlt the notlet of lien II fllld.
<br />For PUlpos.. 01 plrlgraph (2) (II, lilt rtshle;1Ct oIl ClllpOlltlon
<br />or partnership shill bI d..rntcllO be lilt pllet Ill1J!Ilch lilt
<br />prlntlpal .xecullvI onlet of lilt buslneu II 1000ttcI, ancI !hi
<br />rtlldlllC. 01 I InplYlIl1J!IolI rnldlnet Ie without tht UnI1tcl
<br />5111.. 111111 be dttmtcllo III In tht Olelrlet 01 Columb!I,
<br />(3) Form - TIlt form end continI of lilt rootlet
<br />,,'"red 10 in sulIHtlion (I) lhall be ~rtKrJbtd by lilt
<br />Stellllry. Such nolie. shall be ulkl llOtwlttts1ancllng any
<br />Olher provlllon 01 II. reglrding tha form or Cllnlenl 01 I
<br />oolite 01 lien.
<br />
<br />Not.: 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 />t Securities
<br />2. Morol vehlel..
<br />3. I'1l'1Onal property purclllSld II rellll
<br />4. I'1,sollll proptrty P\llchalldln eaeuII Slle
<br />S. l'ersonal proptrty sub/lClldlo PO''''lOry lien
<br />e, Aul property till and SI*III .....ement liens
<br />7, Resldenllll p'optrty su!ljKt 10 I mechlnlc's
<br />Ii,n lor urtlln IIplllllM Improv.menls
<br />8. Attarnty'S II.ns
<br />i, Certain IIIIUIlIlCl tonlrects
<br />Ill, I'IISbook 101111
<br />
<br />(g) R,flllng Of Notice. - For ,urpom oll"'S
<br />secllon .
<br />
<br />(1) GtntrII Aule. - U"ltu natic. 01 lien Is IIli1ed In
<br />the mlllner prucribed In lllrlgrlph 12; durlllg lilt l"1uirld
<br />r.filing period,Sllth notice 01 liln .hall bll,eateclulilld on lilt
<br />dill on.which Ills liftel (i" accordlnet Wllh subsection (1l)lner
<br />the expiratlcn 01 such rlllling period,
<br />
<br />(21 Place For Filing, - A. IlOtlCe 01 lien Ilfi1ed
<br />~~IIn; tilt ftqul'tel relilin; peliOd sl1111 be .lltetive only.
<br />(A.) il.
<br />(I) Such nOli" of lien is Itfiltd in lilt o"lce in whiCh lhe
<br />plior rIOtiet 01 lien wu Illed, Ind
<br />(It) in the CII. 01 rnl pro~rty. lilt lacl 01 rellling IS
<br />~nllred Ind lteo,dl(! in .n index 10 the Ulen! reQUlled by
<br />subseclion (II (.), Ind
<br />ie) '" any else.n ..hie", 90 days or more pr.or 10 tne dlle
<br />01 I IIriling oJ nolltt ollltn under subparlgraph (AI, IhI
<br />
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<br />~nit'ed ~ Document No.
<br />~ 6101737
<br />Gr J rrlor
<br />Grantee T T
<br />Numerical )() IJ.
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<br />Stcrttll)' IlC:tIYld wrltt.n Inlormlllon (In tilt mlnntf
<br />pllKllbId In regulations IlIutcI b)' till Seclltll)')
<br />concernIng a clWIQ.ln IIlI tlXpaY81'llItldenet, If a notlct
<br />01 Sllth Uln II 1110 fUtel In ICCOrdlnce .Ith IUbllCtlon (I) In
<br />lilt Sll" In l1J!Ilch I~ rtIIdtnCI " IOCIttcI,
<br />
<br />(3) Aequlred R.ftlng PtriocI. - In tilt "II
<br />ollny nollct of lien. tilt IfmI "11qulrtcl rrflllllll ptrlocl" 1l'ItIlII.
<br />(A.) I'" ol\l-)'IIr ptllod .ndlng 30 dl~ Ifllr lilt ..plrlllon
<br />01 (I yelll Itle, lilt ell" ollht llIIIImInl of tht lax, Ind
<br />(8) Ih. 0"t-~1lI period Indlng with lhe IKplrl~ of 8)'1111
<br />Ilttr tht etOll of till p~n; lIqulrtcl rtflllng pefiod lor
<br />such noli" olll,n.
<br />
<br />Sec. 6325, Release Of lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(II R'" Of 'lien. - Subftcl to luctI
<br />rlgullllon. IS lilt Seclltlry may prmlllll,lIIt Stcrttal)' wll
<br />IlIlIIl ttr111lC1tt 01 111..11 clany lI.n ImPGltcl wIlli rtIptCt to
<br />In)' Inl,ml' rlVenUl tn nollllll tIIIn 30 dlY'aftar lilt dlY on
<br />'IOhlth.
<br />(1) lIlbillty Satlsflld or UnenfOlCNbl. . TIll Secl1\1ry
<br />IInds l~llthe liability fOllllt IlmOlXlllllllltcl, toG't!lerwIIIIIU
<br />Intllllt In 1111*1 IlIIrlOl, hIS bttn lully 1I1IIflId or illS
<br />become IIQllly untnlorcuble; Dr
<br />(2) Iond Act.pled. Tlltral, fumllhld 10 tilt Secretary Ind
<br />Icctpttel b)' him. bond thllls cOIldlllonld upon tht paymtnt 01
<br />the Imounl .....IId, IOQ'llllr with all Inltl1ef In IItptCt
<br />Ihtrtof, within tilt lime prelCrlbtd by Ilw OllClud11lll Iny
<br />Illtenslon of luch IIml), Ind 11111 II In ICCOrdll\ct wlll1.uch
<br />rtqulremN1U 1I11t1ng 10 tllms. COndltlonl, Ind form of lilt IIond
<br />Ind IUIII," lIltltOn, It mlY be SptCI!l1d by 1uc1\ rlgullUonl.
<br />
<br />See, 6103. Confidentiality and Dls~
<br />closure of Returns and Return In~
<br />formation.
<br />(k) Ollclotufl of Ctrtaln Allum Ind
<br />R.lum Inform.llon For To Admlntltratlon
<br />Purpotll.-
<br />
<br />(2) Oiltlosu" ollmounl 01 oulslln~'ng lien. ," a noll~e 01
<br />lien hIS bien riled pur,ulnllo Section &323(1), Ihe Imounl 01 the
<br />oulsllndlng obnglliOn HCured b~ euch Ii,n mlY be disclalld to
<br />any Ptrson who lurnislltl nlilllelol)' .ritten IVidtnct thll III
<br />hIS I rig hI In the property lubject 10 such liln or Inlend, 10
<br />obllin Irighl in SUCh property
<br />
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