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<br />Eictrpta From Inttmll RlVtnut Code
<br />Sec. 6321. lien For Taxes.
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<br />If any perun lI'bI. 10 p'y .n~ IU IItOIKIS or refusn 10
<br />'pay l1li "1111 .It.r lI.mIM. tilt Imounl (Including any Inttr.
<br />II1.l6dlllonal amount. Iddilion to lu, or USlsubl. pefllllly,
<br />IcOItIltr wI1h an~ cosll tIIIt 1lII~ '<<rut In .lIdillon ther.to)
<br />II1II1 lit I lien In lavor 01 the Unltlld Stat" upon 411 property
<br />IIllI flQhtl to PfOjltrty, wIIItIIIr rill or pllSonal. belo"glno
<br />to IlICIl pnon,
<br />
<br />Sec. 6322. Period Of Lien,
<br />
<br />UIIiIu InOl1lII' dltl II lIIICiliuYy 1111d by lalll. lilt liln
<br />IIIIpIIId by lIC1lon 1321 wll InH It the 11m. the'III"m,"l
<br />111lIIIII1IllI1IlIl1 conllllUl "-'l1i1 the IIlbility lor the 1l1lOum so
<br />--- (or I Judament llIaloll Ule tlIP.y.r arising out 01
<br />IUCllllablllly) II Iltisfied or bIc<MMs ul'IInloruable b~ reuon
<br />01 ... 01111111.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />(I) PurdaaW.. HoIdtn Of Stc&IttJ In-
<br />...... 1IIc:hInIc', Utnon. And Judgment
<br />
<br />LIen CI'IdItorI. - The U.n ImpoMd b~ Hellon 1321 Ihlll
<br />till III valid II IQIInII Ill~ plII'dIa..r, I\oldel 01 I HC\II'lty
<br />lllItrMt.lIIIdIan!c'llllnor, or Judgllltllllltll crlditor unlll notite
<br />IIlnof w111c111111t11 till Rqulrlllltllll 01 lubHeIlOn (I) hIS
<br />IIIIIl fIlId by l1li Secntary.
<br />
<br />(I) PiIClI For FINnt NotIct; Fonn,-
<br />
<br />(I) PlIet For Filing . Tilt nc.tlce 1,Ierred to In sub-
<br />IICtion (I) IIhIlI ba filld .
<br />(t.) UIIlItr StI.. La..
<br />(I) IIN.I Proptrty . In !Ill caH of rill prO\llrty, In one
<br />offlclwltllln l1li Stili (or tile counl~. or otlltr govlrnmlnll'
<br />"'lvblon), u dftlgnllld by tilt Ilws 01 such Stll', In
<br />whlcII the property lulijte110 lilt Ii," is situated; Ind
<br />(II) Pwrsonal Proptrty . In lilt casl 01 personal
<br />".,.ny, lIfIIItIltr tangiblt or Inlanolbl., in DIll olliet
<br />witIlln tile SllIl. (or tilt COunl~, or olher go~ernmenlll
<br />wbdiYl.ion), II designated by till I.ws 01 such SI.I..
<br />III wNch the PfOptrty I~ 10 lilt hen Is "tualed;
<br />..
<br />(I) With Cltfk 01 D!'lric1 Court . In lilt oHic. of lilt tlerl< 01
<br />Illt IInitMl SI.lIs III strict tOurtlor lhe judiCia' dIstrict In whieh
<br />the prlllftY IUbjtct 10 lien is silu'led. when.ver tilt St.11 h.5
<br />nol ~ "wdeslgn.led Ont olllts wtucn !l'MIS lhe reQulremer.15 01
<br />1"""'_ ("). or
<br />It I Wi1l! Rlc:order Of OMcls 01 Iht DiWltl 01 Columol. ' In
<br />1l'It0lta Of tlIIlltcOIlI.r ol!lttcll olllle DltWCI 01 ColumOll,,I
<br />Itlt prooerty lublKl1) lhe II.n " sltulll(l In Ih. O,;lr,tl 01
<br />CoIuIllIIia '
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<br />fnrMed 8S Document No.
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<br />(2) Situs Of I'loperty SubjKI To Uln . For purpal" of
<br />paragrlphs (1) Ind (4), property Sh.1I be lleemed:o be Iltullld.
<br />(A) Real Ptoptrty . In the cue 01 real prO\llrly, II f1I
<br />phYI!cllloealion; or
<br />(81 Personll Properly - In llll caH 01 perlOnll plO\llrty,
<br />whtlher 11r>glble or Inllr>glbll. II 1111 r"ldtnct 01 till
<br />Illpa~r al 1!Ie 11m. tI1I notlca of lI.n II filtd.
<br />For purpalu 01 par.grlph (2) (8).lfIt r"Jdlnei of a torporlllon
<br />or plrtnershlp snail be dHr:11ld 10 be the plitt II which 1ht
<br />prlnclp.1 "Kulln olflc:e of the bu'i""s II loealld, n lilt
<br />rttldlllC4 of I tlJ(pa~.r who.. rlSldenet 's wlttlout lilt Unltld
<br />SlAI" shall be dttmtd to be In 1IIt Olllrlcl of Columbll.
<br />(3) Form - TIlt form and contenl 01 tile nollOl
<br />till/rid 10 In lubHCllon II) Ihlll be plescribld by lilt
<br />Sterll.ry. SlIth nollce .IIth be vllld nolwlthlllndlno .ny
<br />other provlllon 01 I.w reglrdlng lilt lorm or tonltnl 01 a
<br />nOllce of lI.n,
<br />
<br />Notl: See section 6323(b) for protection for
<br />certain interests even though nolice of lien
<br />imposed by section 6321 is tlI!ld with respect
<br />to:
<br />
<br />1. SteurlU..
<br />2. Motor vahlcl..
<br />3. Personal proptrty Purchuld It rll.1I
<br />4. Personal property purcllllld In caluil SlI,
<br />5. Personll P!Ol!trty lubjlt!1C! 10 pouusory lI.n
<br />6, Rul property III Ind sptClII UHllmanllllns
<br />7 Rnklanlll' property sub/let to I machanlc's
<br />I(.n for carllln r,plrrs Incllmprovlments
<br />8, Anorllly'S IIt1ll
<br />9, terllln Insurance contrtcll
<br />10. Passbook lOins
<br />
<br />(g) Rlflllnt 01 Notice. - For purpostl of thl,
<br />IKlion.
<br />
<br />(I) Glntr" Rule. - Unlen nOllet olll.n II tllilld In
<br />IlIt m.nlllr prescribed In Plr.grlph (2) during lilt rlqulrld
<br />IIli1ing Plrlod. such notice olll,n sh.1I be Irllled U Wid on lilt
<br />dltl on which ills filed (In ,ccoldanc, with lubsllCllOn (1)1 .her
<br />tllt IIplr.lIcn of such re:lling period
<br />
<br />(2) PIICI For Filing. - A noUce 01 lien reWId
<br />durir>g lilt Illlullld rllilino period sIlall be 'lfeetlve onl~.
<br />(A, jl.
<br />(I) 1uth notice of Illn IS rlmld In I~ office In which lilt
<br />p'iOr nolice 01 lien was 1iI1d. 'nd
<br />(Ii) In the call 0111.1 projllrt~, the l.eI olllflling Is
<br />tnlered and recorded In an indulo lilt exlenl rlQulfed by
<br />subsection III 141. Ind
<br />151 In any ease In which. 90 days or more pllor 10 lilt dale
<br />01 . IIlilino 01 noliee of li.n under subOlfagrlpll (AI. lilt
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<br />;:It.'r;: OF DC"Ff'S
<br />
<br />Soc:rellry ACtive.:! \IIlllltn Inlorm.lIon (In lilt mlMll
<br />pllscrlbtd In rl<l1ullllOI11 lulled by lilt Sttmaryl
<br />COnetmlnll . char>g.ln the lDpa)'tr'1 mldtnCl, If I notlte
<br />ol.uch Il.n Is 1110 f111d In accordlnet with .ubstetkln (f) In
<br />1ht Slalt In wtrlch lutlI mkllnOlls localtd,
<br />
<br />(3) RequIred RtflNng Ptrlod. - In lIlI WI
<br />01 .ny nolice 01 lien, lJtt ttrm "requlrad IIflllng ptriocl"1IlNItII .
<br />IA) lilt ont-year period .ndlng 30 days IllIrllle up/rlllan
<br />of e yurt Iltlr tilt dill olllle IUlllm.nt 01 lJtt till, and
<br />(8) the Onl-Yllr parlad Indlng wllh lilt I.plrlllon 01 8)'1'11
<br />IIt.r Ifll clo.. of tIl. pllClding required raflllna period lor
<br />luch notice of lI.n,
<br />
<br />Sec. 6325. Release Of Lien Or
<br />
<br />Discharge Of Property_
<br />
<br />(.) R.... Of' Lien. - Subftet to ~
<br />rlllul.tlonl IS lh. Sterellry may pr'WlIIt, tile Satmary shall
<br />InUtl certlllcal. of rlllln of 'OY lien Imposttl willi m,*, to
<br />any In'lrnal r.vlnu.ll. nollatlr tlltn 30 dlYSlltll1!lt dlY on
<br />which-
<br />III Ulblllty SllIllIed or Unlnlorcttbl. . TIll Stellllry
<br />rlndttlllllhe liability for tilt Imounl.unsId, lO\lllh4r with IU
<br />InllrlS' In I"Pltl IherlOf, lit. bltn fully 1I11tllld or hU
<br />bteolllt legally unenfoleeable: or
<br />(2) Bond Acelpl'd . TllIlIlt fuml.hed to th$ Stertlary and
<br />lcetplld by him. bond Ihall. candlflollld upon tile paylMllt of
<br />Itlt .m~nl IUIISIC!, fao.tlltr with III Inltl1lt In /'IIpect
<br />tlltllOl, within tilt 1I11lt prattrlbtd by Ilw (1~\Iclll'l\l any
<br />ulentlo" 01 luch lime), Inllllll1'S In accordlnet with luclt
<br />rlqulr.m.nll rellllr>g 10 terms, cOlUlItIOnl, Ind lorm 01 tlIIllOnct
<br />Ind lurell" thtrlOn. II ml~ be tpeelllld by luch rlRullllgna.
<br />
<br />Sec, 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation,
<br />(k) DIIcIOIII" 01 Ctt1aIn Rtluma Ind
<br />Rltum Inform.llon For To Admlnlltratton
<br />PUI"pOIH. -
<br />
<br />(21 DisclOSure 01 amount 01 oUlsllnlllng Iiln, . II I nolfce 01
<br />lien has betn tiled pursu.nllo section 6323(1). Ihe amDunl of the
<br />OUISllndlno oblig.llon Heured by luch IIln m.y be dlll:loMd 10
<br />.ny ptrlon who furnllhu IlIi.lactory wrill,n ,vlll.1ICI thll lit
<br />hu . rlghl in the proptrty lub/eet to luch Ilan or Inlendl 10
<br />obtain a right In s~cn proptrty.
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