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<br />Elctrpb From Intemal R.y.nue Code
<br />Sec. 6321. Lien For Taxes,
<br />
<br />IIlny Iltrnn IIlbi. 10 PlY Iny tn negleclS or reluses 10
<br />'!laY !hIllml Ill., demand. the amount (Includi~ Iny In!er.
<br />"l addltlonlllmoun!. Iddition to tu, 0' UHS5lble \ltnalty,
<br />to;tlller willi illY WII$ lhIt mly I"ru. In addition lheretol
<br />,hili be a 11111 In flvor of IIIIUfti1ed Slales upon all property
<br />IIIcl rlghl$ to plOptrty, wIltthe, real Dr personal. bf!longing
<br />to IUdl pel1on.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unlesl lnother date is s~if.cally fIXe<! by la... the lien
<br />llllpoNCl by ltellon 83211hlll I"" althe lime the assessmenl
<br />I. madt Ind lhall continue ootilthe liability 101 the amount so
<br />UUUId (0' I judgment Iglinsl the taxpaye' a,isi~ oul of
<br />IIIth liability) Il sallslied or becomes unenlorceable by reason
<br />of l&pM of lime,
<br />
<br />Sec. 6323, Validity and Priority Against
<br />Certain Persons.
<br />(I) Purchatr'I, Holders 01 Security In-
<br />....ta, MtchInIc'I Utnora, And JudglMnt
<br />LIIn CrteHton. - The lien Imposed by slttlon 8321 Shill
<br />not be valid U Igllnst Iny purchl"r. holder ot . stCu"ty
<br />In1tInt, rneehanlC'llIenor, or judgment lien credilor until notice
<br />thtrtOf whiCh mMII the requirements of sUbHctlon 10 hIS
<br />bIIn filed by tile Secrelary,
<br />
<br />(I) PiIce For Filing Notice; Forrn,-
<br />
<br />(1) Place Fo, Filing. The nolice referred 10 in sulr
<br />JICtlon la) lhall De filed .
<br />(A) Undtr Stili LI"I
<br />(I) Real Property - In Ihe clSe ot real property. rn one
<br />ollie. willlln the Stile (or the county. or othe' governmental
<br />lu!ldIYI.lon), II dtsignated by the laws of such SlllI, In
<br />which tile property Subject 10 the lien Is situaled: and
<br />(Ii) Perso""l Property . In lilt clSe ot personal
<br />Pflllllrt)', whether tangibll o. rnlanglble, In Ont Olfll:e
<br />within the Slate (or the county. 01 other governmental
<br />lubdivllIOn). as designaled by the la..s of such State"
<br />In whlell the property subject 10 the hen '$ SItuateD,
<br />or
<br />(BI Wll~ Cler~ Of OiSLrltI Court . In the offICI ot tilt Cle,k 01
<br />l\lt Unltlld Stlltl district toun lor the ludlc.al d,strlct In wh.Ch
<br />,Iht propeny subJett to lien IS sltualed, whenever lilt Sllte has
<br />nollly law designated one elf Ice ..hlCh fl'etlS Ihe rtQuHtmeels 01
<br />sJbpallg'apn (AI. or
<br />leI W'lh Rlcorde/ Of Octds Of The D'sll'CI Of COlumo'a ' In
<br />II.. Otlll;. Of l\lt Reco'de' ot Deees Ol!h! D,Wlet of COluma'l ,I
<br />1111 property sublet' I' the I'tn IS SllUlleO ,n In. (l,;H,et of
<br />Coiulllllil
<br />
<br />88- J:J1790
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<br />121 Situs Of Prowt)' Subjecl To lItn . Fo' pUIjlOStl 01
<br />pa,agrephs (11 and (4). property shall be deemed to be sllualed-
<br />IAI Rut Pro\ltrty - In Ihe case 01 ,ul property, II Its
<br />pllylicallocation: or
<br />IBI Personal P,oparty - In the cne 01 \ltlSonll property,
<br />whether Ilnglble or Intangible. II the relld81lt8 of tile
<br />laxpayer lIthe time the notle. of IIln II filed.
<br />For purponl of paragraph (2) (81,lhe residence 01 I torporellon
<br />or partne,ship shill be deemlld to be the plaet at whleh lhe
<br />principal uecUlivl olllet of the buSltlflS Is located, and \lie
<br />r!lidence 01 a '..payer whose residence is wllhout the United
<br />Slales shan be dNmed to be in tile District 01 Columbll"
<br />131 FOlm . The lorm an~ contlnt of I~.. nolle.
<br />referred 10 In sublettlon (a) sha;! be prucribed by till
<br />Secrltary, Such notlee shall be valid notwithstanding illY
<br />other proviSion of Ilw r~lrding the 101m or content of a
<br />nOllet 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 />1 Securities
<br />2, "'010' vehIcles
<br />3 Pe'sonal pro\ltrty purthUed II retail
<br />(, Pe,sonal property purchased In clluallll,
<br />5 Personal property subjected 10 poumory lien
<br />6 Real pro\lt'lr tu and speclll usnsmenlllsns
<br />7, Resldlnlial property subjecllo a mechlnlc's
<br />lien fo, certain repelrs and Improvemenls
<br />8, Al1orney's liens
<br />9 Certain insulanc, contracts
<br />10 Pa!Sbook ioans
<br />
<br />(g) A'flllng or NotIce, - Fo, purposes of this
<br />ncllon.
<br />
<br />OJ Gener.1 Rule. - Unless notice ollien Is rallied In
<br />lhe manner prescribed in paragllph (2) during Ihe ItQulred
<br />re"'ing pe'iOd, such nollee oll18n shall be treated asllled on Ihe
<br />daU onwhlth <I '5 loIed (rn accordalll:e w,th subsecllon If II Ifter
<br />lhe upirallcn 01 such rel.llng PI"od
<br />
<br />(2) PiKe For Filing. - A notlte of IlIn ,efi!ed
<br />du"~ lhe r'<lulled 'e"'ing PI'io;l shall be ellecllve Only.
<br />fAI 11-
<br />hI Su,h nOliCI of hen Is refiled In lhe 0111teln whICh lhe
<br />p"a, nOllce 01 liln wu filed, and
<br />(II) rn Ihl cue 01 'eal proPtny. lhe 'at! 01 ,ellling IS
<br />entered and r"Olded rn an ,ndu 10 the ulenl reQulled by
<br />subsection ItJ \'1, ano
<br />iBI rn an~ case ,n ..h'Ch, !l') days or more p"or to Ihe dall
<br />01 a refiling 01 nOl,ce 01 I'en under subparagraph (AI, lhe
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<br />Stcrelal'f received wrlllen Information (In the miMi'
<br />prescribed In regulll10ns Inued by lhe Sec"tal'f)
<br />concernlnv I elIange In the lupayar'l rtlldlnce, " a notie.
<br />Of luch Illn Is also flied In lecordlnctwllh lubUttlon (I) In
<br />tile Stale In which luell relldence II localld.
<br />
<br />(3) Requlrtd RtflHng Plriod. - In Iha till
<br />01 any nolle. 01 Ilan, thllerm "required rellllng \ltrlod' mllnl .
<br />(A) the on"Y"1 \ltrlod ending 30 dlys lit., thl IxpllltlOn
<br />01 6 yurs aftlr the date 01 the auenmenl 01 the tll{, and
<br />18) the one-year \ltrlod ending wllh 1M uplrallon 01 IS yea..
<br />after the cion 01 the preceding reQuired ,,"l1ng period lor
<br />IUch nollet of lien.
<br />
<br />Sec. 6325. Release Of lien Or
<br />Discharge Of Property,
<br />(I) R...... 01' LIen. - Subject to such
<br />revulallons IS the Secrelll'f may prescribe, tile Sttretll'f Ihlll
<br />Issue I ~ertlll~ale 01 relene of Iny lien Impoled with respecltO
<br />any Internll revtnue lax not Iller thin 30 dlYI Ifter lIIe dlY on
<br />which-
<br />(1) L1lblllty Sltlslled Dr UMnfDltUble . The Slc..llry
<br />lInGllhat the Illblllty lor tllelmollllt IImlld,tDgtlher wllh III
<br />Internl In rUpecl thereof, hll lIMn fully ulIlllld Dr hn
<br />betol1l8ltgally unenforceablt; or
<br />(2) 80nd Acclpled . Theft II f1Jmlslled \0 the Seercttry Ind
<br />Ic..pltd by him a bond thlt II condlllonGd upon Ilia paymtnt of
<br />the amount Issessed, tOQlther with all Internl In mptCt
<br />thereol, within lhe time presc,l,*, by law (Including Iny
<br />exlenslon 01 such Ume), Ind thlt Is In accordanct wlll1luch
<br />r"lulrlmlnll rlllllng 10 terms, condltlonl. Ind form of the IIond
<br />And lu/elln therlOn, II mly be lpecllild by such rtgulltlonl,
<br />
<br />See, 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(~) D~urt of Cerilln Rttums and
<br />Rltum InformatIon For To Admlnlltratlon
<br />PUrpoIII. -
<br />
<br />(2) Disclosure 01 amount of oulsl.ndlnQ Hen"11 e nOllce 01
<br />I. en has been flltO purSUlnllO Stellon 6323l11. lhe amounl ollhl
<br />outSlandono obligat,on secured by such lien msy be disclolld to
<br />any person whO lurnlshes satl,t"IOry w"lIen eVIdence thallle
<br />hes a ,jghl In Ihe proptrty subiect 10 such lien or inlends to
<br />obtain a 'ighl.n such propen~
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