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<br />Excerpl1 From Intem.1 Revenue Code
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<br />Sec, 6321, Lien For Taxes.
<br />
<br />Illny parson lIabll 10 PlY any Ilx neglectl or rllum to
<br />pay thl Ilml afflr dlmlnd, tn. amounl (Including any Inlar.
<br />HI. addlUonal amount addlllon to till. or Unlubll penalty,
<br />togtllltr with Iny coll1that mJ)' .ccrul In addition Ihlrelo)
<br />ahlll bt IlIln In f.vor of \lit Unltld SI.tes upon III property
<br />Ind rlgbtl to property, wlla1har rtal or perlonal. belon~!ng
<br />mluch pellOn,
<br />
<br />Sec. 6322, Period Of lien.
<br />
<br />, UnlHI Ino1llef tlalt II lptClIlCllly tlxlll by IIW, tnl lI.n
<br />Irnpoltd by IKllon 6321lhall Irlll It the time thllnmmlnl
<br />II mlda Ind Ihlll contlnUI unlll the liability for Ih. Imount so
<br />aunud (or. judgmlnt Igllnstllll tupaYlr arising out of
<br />loth IIlblllty)Is IItl.tilll or betomn unenlorclabla by reason
<br />olllPH of tIme.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(I) Purchutr'., HoIdtrs 0; Security In-
<br />........, MtchInlc'. LIe;'\OI1, And Juqmnt
<br />Lien CrtdHors. - The lien Imposed by settlon 6321 shlU
<br />. not III yalld u agllnst any purchlllf, holder of a Slcurlly
<br />.Intlml mechanic', lienor. or ludglMnt lien crldllor unlll notice
<br />tIlIreol which milts thl rlQulrlmenU ot subsection (I) has
<br />been filed by Ihl Secrltary.
<br />
<br />(I) PIIce For Fllln; Nqtjce; Form,- ,
<br />
<br />III Place For Filing. Tile noUct referred 10 in sub-
<br />seclion (a) shall be filed '
<br />(A) Under Slate laws
<br />(i) Real Property, In thl case oi real property, 'n one
<br />ollice wllhln Ihe Stale (or the counly, or olher governmental
<br />subdiYlslon), as dlslgnallllll~ Ihe laws 01 such Slate, In
<br />which Iha property subjecllo the lien is situated: and
<br />(II) Personal Property , in thl case 01 personal
<br />property, whether tangible Or inlanglble, in one ollice
<br />wlthln Ihe Slate lor the counly, or olher governmenlal
<br />subdivision), as designated by Ihe laws 01 such Slate,
<br />In which the propertr subject :0 the hen ,s s,'ualeo.
<br />Dr
<br />(8) With Clerk Of DiSllicl Court' In the olflce 01 the clerk 01
<br />the Uniled States district court lor the judicial dlsl"clln which
<br />the properly subjeclto lien I~ sltualed ..h:n".' th. Stale ',as
<br />,]lot by law designated one olhce wn'th me<l~ the "au,',''''ents"'
<br />5ubpara~raph tAl, ".
<br />IC) WIth Rlcorder 01 Oeeos Ot The DISIII"l Dl Co!um~.. . In
<br />tilt ollict 01 thl Rtcorder 01 Deeds ollhl Dlstlltt 01 COlum~'a.'\
<br />Ihl plDpe!ly sU~lecl to the lien Il s.lualeo .. "" ~,1' :' 0'
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<br />(2) Sllua Of Property Subject To lien. for purposea of
<br />paragraphs (1) and ((), property shall be deemld 10 be sltualld.
<br />(A) Rill Property. In Ihe CUI of rial proplrty, at lit
<br />phYllclllocaUon: Ilr
<br />(S) Plrlonel Proparty . tn thl CAn 01 perea nil property,
<br />whelhlr langlbll or Intangible, al Ihe residence 01 the
<br />tupayar al thl Uma tlla notlDll of 1I.n Is Iliad.
<br />For purpol" 01 plflgraph (2) (S), the mldence 01 leorpOfallon
<br />or partnership shall bl detmld to be the place at which tha
<br />prlnclpal e~~cullyt ofllCl ollhl buslnus la located, lnd thl
<br />ruldlnee of a taxpayer wholt rll16encels wlthoutlhe Unlttd
<br />Statllshall be doemed to be In the Dlslrlcl of Columbia.
<br />(3) Form . The form and content of Ihe nollce
<br />reflrred to In subnctlon (a) shall be prescribed by Ihl
<br />Seerllery. Such notice shall lI'lI valid n~lwllhstandlng any
<br />olh.r provision of IIW rlgardlng Ihe form or content 01 I
<br />notice of lien,
<br />
<br />Note: 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 />I. Securitlea
<br />2, Molar vlhlcles
<br />J. :PlBon!! property purchued It retlll
<br />(, Plrsonal property purchestd In CIIUII Slle
<br />5, Personal property subjectld to possessory lien
<br />6, Rill property tax and special asslssmentl'ens
<br />7. Residential property subJecllo a mechanic's
<br />liln lor certain repairs and improvements
<br />8, AttornlY's liens
<br />9, Celrtaln Insurance contracts
<br />10, Passboo~ loans
<br />
<br />[gl Reflllng Of Notice. - For purposes 01 Ihls
<br />seClion .
<br />
<br />(1) General Rule. - Unless notlce ollren IS refiled In
<br />the manner prescribed in paragraph (2) durmg the required
<br />relihng period: such notice 01 lien shall be treated as filed on the
<br />dale on.whlch ills filed (in accordance wilh subsectIOn l~ll afler
<br />lho. expiration 01 such refiling period.
<br />
<br />(21 Place For Filing. - A nOllce 01 lien rehled
<br />Ourmg Ihe leawed rel,img.period shall be ellect,v! ont)'
<br />lAllI,
<br />(i) such nolice 01 lien Is refiled in the olf,ce 'n wh'Ch the
<br />prior notice 01 lien was liled, and
<br />(IJ) rn lhe cas. 01 real property, the laCl 01 rel.l,ng '5
<br />enlered an~ recordM .n an lOde> 10 the extenl rspulleo by
<br />'uo>lctron !Il 141. anO
<br />lB.' In any taS-1: In whlttl. 90 days or mort' prlGI to the oale
<br />of a ref.lmg 01 nOllte oj hen undl! su~parlg,apn I"" Ihe
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<br />Slcrelary recelnd wrlllen Inlormatlon (In the manner
<br />prlscrlbed In regullllons Issuld by thl Secrltary)
<br />conc.rnlng I change In Ih.tlxplye~1 ruldence, III notice
<br />of Much lien 111110 f11ld In accordlnc, wltll lubmtlon (0 In
<br />the Stltlln which such raaldencllslocattd.
<br />
<br />(3) RequIred, ReflNng Ptrlod. .-;. In tile case
<br />olany nollce 01 lien, the lerm "reQulrld rellllng parlod" means.
<br />(A) the ont-year period ending 30 dlYI altlr the explrltlon
<br />018 years alllr thl dete of the usenmenl of the II~, and
<br />(B) the one.ym parlod ending wllh Ihe e~plflllon 016Yllrs
<br />alter Ihe clo" of the preceding requlrld rlflllng period tor
<br />such nollcl olli!n.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(a) Rele... Of Lien. - SUbject to such
<br />regulalions as the Semtary may prescribe. thl Secr!lary shall
<br />Issue I certlllcale of release 01 any lien Imposed wllh respeCIlo
<br />any Inlernll revenue la~ not I alar Ihan 30 days altlr the day on
<br />whIch.
<br />(I) lIablllly Satislied or Unenforceable. The Secretary
<br />lInds thaI thlllablllty lor Ihe ,mounl assessed,t6gelher with all
<br />Inllrest In respecI theteol. hll been lully Sllilllld or hes
<br />become legally unenlorceabll; or
<br />(2) Bond Accl~ted .There Is lurnlshld 10 thl Slcretary and
<br />accepted by him a bond that is condltlonld upon Ihe plyment of
<br />Ihl amounl assessed, loglther with all Intertst In respect
<br />Ihereol, within Ihil tIme prescribed 'by law tlncludlng any
<br />e~lenslon of such time). and Ihalls In accoroance with such
<br />requirements relating 10 tsrms, condlllons. and lorm ollhl bond
<br />and surelles thereon, as may be speclllld .~y 5uch regulations.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />Ik} Dl&closure of Certain Returns and
<br />Return Information For Tax Administration
<br />PurpO"lS, -
<br />
<br />12J ()is(,1osure 01 amount 01 oulstan~lnQ lien, 11 < notlte of
<br />lien has been l'le~ pursuanl to seClion 6323[11, lhe amnunl ollhe
<br />out, landing obiigatlon secu'lo hj' ,..co I.en ma, t>e disclosed 10
<br />any person WhO furnIshes satlslaclory wlillen evidence thai he
<br />has a light In the property suojecl 10 Such lien or ,"lenos 10
<br />obI a," a rlght.n such property
<br />
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