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<br />E1cerpb From Internal Revenue Code
<br />Sec, 6321, Lien For Taxes.
<br />
<br />II any persOR liabll 10 PlY Iny lU nevlecl! or letuses 10
<br />'pay till ""'I Iftlr O.",aroll, thl I",ounl (incluOing any inl8r-
<br />..t. aOOltlonallmount IOCllIlon 10 Ill. 0' ISSlnlbl1 penllty,
<br />~ willi iny cosli tI\lt may accruI In aOOitiDn IIleretol
<br />.".11 III I Iian In Ilvo, 01 tilt Uniled Statts upon III P'Dpen)'
<br />aJlll rlghls 10 property, wlltthlr .tll 0' pe,sonal, belonging
<br />10 luclI person,
<br />
<br />Set. 6322. Period Of lien.
<br />
<br />un.... lnotlltr Oall il lpec,f,cally Ilud by la.., Ihl I~n
<br />Imposed by lICfion 8321 sIIIII Inn Illhe ti"" the ISlllss""nl
<br />ISllllllle llId sllall continue lJ'11il tht Iilbilify lor It" ImOunl SD
<br />ISItIJed (or I 1ll6g""nt againsl IIle \J.J;pay" ariliflO ou' 01
<br />sucI1lilbilify) is salisfied or becomes unenlOrtGlble by renon
<br />ollap11 01 lima,
<br />
<br />Sec. 6323, Validity and Priority Against
<br />Certain Persons.
<br />(I) PurchlNr'" Hokitl'l Of Stcurity In-
<br />....., 1ItchIn1C'1 LIInoII, And Judgment
<br />UIn Crtdltora. - ThllIln Impoud by Slttlon &121 shill
<br />IlD1 III valid 15 Igainst any purClllHI, holO.r 01 I slturlfy
<br />Intamt mtchlnlc's Ulno,. 0' juOg""nt liln CleditO' unlll nollce
<br />Illtrtltl whlcll mtetl tilt rtllulrements Of lubucllon (fj has
<br />blIIn lilte! by 1M S1cretlry,
<br />
<br />(I) I'tIce For Filing Notice; Form.-
<br />
<br />(I) Pllte For FIling - Tilt r.OI'te ,eferlM 10 In sub-
<br />HCtlDII(I) 111111 be filed .
<br />(AI Unci" Stile Le..s
<br />(I) Rill Property. In tlle tiS! of Inl p,open)', on OM
<br />ol1iCl willlin IlIe State (or the counly, 0' other governmental
<br />subdivision), u designaled by II'Ill laws of Such Slate, in
<br />wlIlC1lIlle ;lroperty subject 10 liIe hen is S,lualed: InO
<br />(ii) Personal Property - In tile case 01 personal
<br />prOlllf\r, WMlhI' tangible 01 Intang,ble, ,n one OfllCl!
<br />wJtIIln lilt S1IIe 10' Ihe counly 01 Ollie. gove,nmen,al
<br />subdIvisIon), IS dUlgnaleo Dr !he la..s 01 such Slate
<br />In WIIlcl\ lhe property subletl to the lien,s S'lualeO
<br />01
<br />IS) W,lh Clerk Of OLSlroOI Coull. In lhe office olllle Clerk 01
<br />lilt Unlled Slale' dist"ol eourt 10' Ine IUOlCll1 OISlflCI in ",nlCh
<br />tilt property subjecllo lien IS Slluatel!, ..heneve' me Slale has
<br />not br la. deslgnateOone efllee .h'ch "'ltls lhe recullemec!s 01
<br />silllHragraph ,A), or
<br />lC, Wllh Recoroer ()T ~eds 01 The D.Slroel 01 Col"mo'~ In
<br />tne ofl'te 01 the Reto'O.. 01 ~eds ollne 0"'"01 01 C-(llumo'~ ,I
<br />11Ie P'Operty SUOlle! !:) Ine I!en IS S,IUlleO In I"" O"",CI 01
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<br />Enf.,-eeI Oi Docum8nt No.
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<br />ra- _l 1.1 7 8 */
<br />c: a'lior i~ -.
<br />GrJr.tae~ LS
<br />. N;jor:~rlcal /Lift
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<br />lZl sUus Of Propen)' Subject 10 Uen - For pUlpl>ses of
<br />paragraplls (llanO Ie}. property sllall be O..mIO .0 be sllulled-
<br />(Al Rul Propen)' - In lhe ClSI 01 real propen)', al t~
<br />phYliclllocalion: 0'
<br />(BI Personal Property - In tilt till 01 personal p,operty,
<br />..helher Ilnglble or Inlanglbll, al lhe rllidene! 0\ tht
<br />IIlPIY" altht lime lhe notIce of lien IllIIed.
<br />for pUlpaSIl 01 pl'lgrlpll (2) (B). lilt rlllOllll:1l 011 corpOration
<br />Dr plrtnershlp Ihall be deemtOlo III Iht plitt II ...lIlch IIIe
<br />prIncipal eucullve offiCI! 01 tilt bullnul II 10001tO, and tht
<br />ruiOefltjl cIa lalpay.. ...holl rMIOence II ..llhoUlllIe Unlltll
<br />Sl&ln slllll be O"med 10 be In lilt Oillrlct 01 Columbia
<br />13} Fo,,,, . lilt lorm I~d conllnl of IIle nollce
<br />"lerrlC 10 In lubHt1lon la) 11Ia11 be prncllbelI by lilt
<br />Secrellry, Such nolice Ihall III valiO n~1wallsllhdlng any
<br />olhe' P'OVlllon 01 II. regarding IlIe fo.m 01 contenl ~t I
<br />notice 01 "e~
<br />
<br />Noll: See seclion 6323(b) tor protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />
<br />, Secullhn
<br />2 Malor vehicles
<br />3 Personal properly pu,clIlnO Ilrelell
<br />4 Personal propen)' purchluO in casual..11
<br />5 Perlonal pro pen)' lubJectllllO pouusory Iiln
<br />6 RIll prDperty tn lnllspeclll ISnnmenl lIenl
<br />7 Residlnlial property sUbJacllo a mlehenln
<br />lien for certlin IIpalralM improvements
<br />8 Anorney's hens
<br />9, Certlln tnsuranee conlram
<br />10 Pusoook loam
<br />
<br />IgI Roflllng Of Notice. - h' Purposel of this
<br />seclion .
<br />III General Rule. - Unle" noloce DIllin II reflleO In
<br />lhe mannlr preSC'IDIll In pa'lgrlph 121 during t:!e IIQuired
<br />lef,lon~ penoO, suclI not'cl 01 lien shall be Ir8lteO IS 111.0 on Ihe
<br />date on'..n'ch als IlIed fm .ccoroance ..,th subsecllon Hll all"
<br />lhe e.p".llcn 01 such 'eliling pellOO
<br />
<br />\2i PIIce For Filing. - A nollce Df he~ ..mill
<br />durlllg the IIQulfeO .e"hng pellod shall be effective only.
<br />!AJ tf.
<br />h! sucn nOllce of hen IS rellled In lI,e office In wh,ch Ihe
<br />proDI nDllce of hen ..as hied, 1M
<br />1111 In Ihe case of rell P'O;>elly !he lacl cl rehhng 'S
<br />entered inO 'ecorOeO '" in mdll l~ the ullnlllQWed by
<br />subseCllon III 14! anO
<br />,6, ,n any ca.t In ..h.Ch 90 daiS or mOle proOI 10 Ihe Dale
<br />01 a leloll"ll 01 nollce oll.en unde' luDpllag,aph IAI 1M
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<br />Secre'lry rlCtlved wrll1en Inlormatlon (In tilt mlMOl'
<br />prucrlDlll in regullllons luUI4l b7 tilt Stcl1tlry)
<br />contlImlng I cllangeln tha UxIJl)'lI'S rellOlhea, lIa notlea
<br />01 sucllUen II 1110 flied In IccordMte willi subuctlon (I) In
<br />tilt Stall In whltll luCh realdll'lCt IIlocaled,
<br />
<br />(3) Required RIDing Ptrtod. - In Il1t CUll
<br />of Inr nolltt 01 Uln. lhe lelm "required mlllng period" munl .
<br />(AI lilt one-Yllr period Irlding :II dly!! .!tIr the txplrlllon
<br />of 8 y!!lre Ifter Ihl Olte ot tht u,ullmenl 01 tile III, lnd
<br />(B) Ihe one-year perloO en~!ng wllllll1e explrallon ole yelrs
<br />.ner Ihe close ollhl prlClding reqUire!! flIll11ng ptrlod lor
<br />such nolice 01 lie~,
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property,
<br />
<br />(al ReIHIt or Lien. - SubjlCl to sutll
<br />legulllions as Ihe Secrelary mlY prescrlbe,lIIe Stcrtllry 1111'1
<br />Issue I certi!icale of lelnse 01 enyllan Impoled willi f'lSpM:llo
<br />Iny Inltrnt.1 revenue tex nollalar IlIln 30 dl1l1ltllr lht day on
<br />wllicll-
<br />(1) liability S&llslIlO 01 lJnenlorcuble - The SlCflIllry
<br />IIn011h11 thl Illblllty lor thelmount ulnllll, tog.tIIer wllh all
<br />IntuIII in flIsptCt llIlreo1. lIu bien lully sallllltll or lias
<br />become leollly ullIInlorceable: or
<br />(2) BOnO Accap1ed . Ihereillllmlllled 10 tilt SlCr1Illry Ind
<br />eccepllO by him I bonO Ihllll conditiOned upon lilt payment 01
<br />thl amounl IUlnlll. logllller willi ill Inltrelt In rnpccl
<br />fherl1JI, within Ihe time prelc,lbed by Ilw (Includl~ any
<br />exlenslo~ 01 such lime), InO thaI II in IccorOlnct wlllleuch
<br />requirements rellllng 10 lerms, condltlonl,lnd lorm ol1lle bond
<br />Ind surelles Ihereon, u mey be specllled by lucll reg.llllons.
<br />
<br />See, 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Dllclolure of Cet1lln Retumllnd
<br />Return Informallon For Tax Admlnllt...tlon
<br />PUrpoMl, -
<br />
<br />(21 Disclosure 01 amount ot oulstandlng litn, -Il. noloel 01
<br />hen has be.n !lIeO pursulnllo IICllon 6323(1), tht tmount ollhl
<br />Du1sllndmg obl'glllon lecured by such hen mer be Ollclo..O 10
<br />any person ..ho turnlsllel SlllSfaclOl}' ..linen IVIOlhce Ihlt lie
<br />has I rognl on lhe property sUD,ect 10 such hln 0' IntendS 10
<br />oblaln e "gnl In '"Ch p,operty
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