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<br />EICtrptl From Inlemal Revenue Code
<br />Sec. 6321, Lien For Taxes.
<br />
<br />II Iny parton IIlble 10 pay any tax n.~I.cl. or r.fu," 10
<br />pay IhI I.ml .Illr dlmln~, Ih. .mounl {Including any Inl.r,
<br />tit, Iddltlonallmounllddlllon 10 lax, or usuuble penally,
<br />togttiler with Iny COI.. tl1al may aeel'lle In addition Iherelo}
<br />ahlll tit a tI.n In IIYOf of till United States upon all p,oparty
<br />and rlghla 10 PlOJIIrty, wlltther rell or perlonal, belonging
<br />10 luch parton,
<br />
<br />Sac. 6322. Period Of Lien.
<br />
<br />Unll" Inollltt'dllII I. lpecllically fixed by la.., Ihe lien
<br />ImpoHd by ~Ion 6321 ehallarlle al Ihe lime Ihe aUl$smsnl
<br />II midi .nd shill continu. unl1llM IIlblllty lor Ih. amount so
<br />ullllId (or a JUdgmenl againslthe lupayel arising out 01
<br />luch IIllbllllyllS IIllslitt1 or btcomes unenforceable by reason
<br />allllPH oltiml. '
<br />
<br />Sec. 6323, Validity and Priority Against
<br />l Certain Persons.
<br />(II) Purdlae"l. HoldeR Of SccLlrily 1n-
<br />i......, MtchIn\c'. LItnOl'l. And Judgment
<br />lien Crtclltora. - The lien Imposed by uctlon 6321 shall
<br />, nol tit Vllld IS Igaln.' any purchlur, holder 01 a ucurlly
<br />, inl.rnl, mechanlc'llI.nor, or judgm.nl lI.n creditor until nollc.
<br />Ihlraol which mH1S the rIQulr.m.nls of su~seclion (f) has
<br />. betn IiI.d by In. Secretary,
<br />
<br />(f) PIIct For Filing Notice; Fonn,-
<br />
<br />(Il Place For Filing - The noUce relerred 10 in su~
<br />section (a) shall be filed. -
<br />(A) Under SllIlelaws
<br />(I) Real Propeny , In th. case of real propeny, .n one
<br />office within IheSlal. (or thl counly, or oth!1 governmental
<br />subdiViS10n),'Bl de~ltlnated by the lawS 01 such Stale, In
<br />which 1M property subjecl!o Ihe lien 'S situaled: and
<br />I (II) Personal Propeny , In the casl 01 personal
<br />" prpptrty, wheU,er lang~ble or Intangible. In onl ollice
<br />within Ihe Slale (or Ihe counly, or olher governmental
<br />subdiVISion), as desi~nated by Ihe laws 01 SUCh Stale.
<br />in which the properly subjeCI to Ihe I.en 's SituatEd
<br />or
<br />(B) With Cler~ Of District Court' In Ihe office 01 the clerk 01
<br />the United StallS dlSlricI court lor the Judic.ai d.sl"c! In wh.ch
<br />Ihe property subjeclto lien 15 situated, wh:ne", Ihe Slate has
<br />nol by law designated one ollic! wn.ch rr.eels Ihe 'eQulT~menls 01
<br />subparagraph IAI. or
<br />Ie) With Recorder 01 [)eeds 01 Thl O,S"'C! Of Colurr.b.. . In
<br />1M oflice of 1M Recorder of Deeds 01 the Olstrocl 01 Columb'a II
<br />Ihe property subiecllo the hen .s Situated IT. the O,SI"C' r-'
<br />ColUl'lbla
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<br />(2) Sltul Of Property SubJecI To lI.n . For purpllUl 01
<br />paragraphs (1) and (4), prop.rty shill be deemed 10 be sltualed.
<br />IA} Rill Prpperty . In Ih~ cua 01 real prOplrty, II III
<br />phYllcllloCllIon: or
<br />IB) Perlonll Properly' In the call 01 per..nll property,
<br />whalhlr tanglblt or Intangible, II Ih. resid.nce of thl
<br />lupayer at lh.lImt Iha nollea of IItn I. flIld.
<br />For purpoles 01 par.grlph (2J (8),lhe r6lldence of a corporation
<br />or pertnerllllp shall be dHmI!d 10 be Ihe place al which lht
<br />prlnclpaleXBcullve office of the buSln.ss Is lOCI led, and the
<br />reSidence of a laxply!r whose rnld.nc. II wllhpul Ihe Unilld
<br />Stalll shall be deemed 10 be in Ihe DIllrlct of Columbll,
<br />(3) Form . The lorm and contenl 01 Ihe notice
<br />relerred IP in subs.ction {a) shall be prescribed by Ih'
<br />Secrellry. Such' notice sh.11 be vllld nolWlihslandlrig any
<br />other provision of law regllfdlng Ihe lorm or c;onlent 01 .
<br />nollt.olllen.
<br />
<br />Note: See section 6323(b) for protection for
<br />certain interests even though notice of Iren
<br />imposed by section 6321 is filed with respect
<br />to:
<br />
<br />" SaCuril;!S
<br />2, Motor vlhlcles
<br />3, Penonll property pun:tw.d .1 retail
<br />4, Perlonll property purchased In cBsual sale
<br />5 Personll properly subJecled 10 possessory lien
<br />6, Rell property lax lnd special allusment lI.ns
<br />7. R.sldentliLI property subl,cI to B mechanlc's
<br />lien lor.teitaln repairs and Impro....ments
<br />8. Attorn.y'lli.ns
<br />9, Certain insurance ,ontracts
<br />10 PasSbook loans
<br />
<br />(g) Retlilng Of Nollce, - For purposes 01 Ihls
<br />section.
<br />
<br />(1) Generlll Rule, - Uniess nollce 01 lien IS reliled in
<br />Ihl manner prescribed in paragraph 121 durmg Ille reQuired
<br />reliling period. such notice of lien shall be Ireated as Hied on lhe
<br />dale on'which il is filed (,n accordance with subseclion III) all.r
<br />Ihe e~p.ration 01 such refiling pepoo
<br />
<br />i21 Place For Filing, - A nOllce of Illn rellled
<br />dunn. Ihe 'eQu"eo rel'lmg period shall be effecl,vl only,
<br />(A) ,1,
<br />Ii) such nolice of lien is reliled in Ihe ottice In which thl
<br />pltor nollce of lEen was filed. and
<br />(ill In the case 01 reai propeny the lacl 0' refllln~ .s
<br />entered and reco.dell on an .Mel 10 Ihe elle,,! 'Nu"ell by
<br />sullsecllon (I) 14), and
<br />iBI In any case In wh.ch. 90 days or more p"o' to Ihe dale
<br />01 a refjltn~ 01 not,cl 01 lien under suliparagraph (Ai. the
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<br />SeC!1llry received wrllltn Inlormltlon (In Ih. manner
<br />prucrlbed In regullllonl luu.d by Ih. Secrellry)
<br />concerning . chln~' In In,'axpIYlr'. rlllderce,II. notice
<br />01 luch lien Js allo 1II1d In ICccrdl~ce wIth lubnctlon (I) In
<br />Ih' SII" In which luch rllidence llloolted,
<br />
<br />(3) Requlred'ReflUng Ptrlod. - In Ihe cm
<br />01 any nOlic. of lien, Ihlllrm "required reflllng perlod- means-
<br />(A) tile one-year period ending 30 days aller the explrallon
<br />01 B yeers .fter Ihl dele ollhe BS!lumenl 01 Ihalax, Ind
<br />(8) Ihe ont-y.ar periOd andlng wllh Ih. .xplrallon 01 6 years
<br />all.r Ih. close of Ihl prEceding required "filing perIod lor
<br />sue II notice of lien,
<br />
<br />. r
<br />Sec, 6325. Release Of Lien Or
<br />
<br />'Discbarge Of property.
<br />
<br />(a) Release Of Lien. - Sublbcl to such
<br />regulations as Ihe Secrelary ma~ pramilll, IIlI Secretary shall
<br />iSSUI a c.rtilicat. olrelllse 01 any lien Imposed with respect 10
<br />any Inlernal rev.nuelax not laterlnan):) days allar Ihe day on
<br />which,
<br />(I) Liability Satislied or Unenforceable' Tile Secretary
<br />linds thellh.Uablllly for Ih. amounl assessed.logelh.r with all
<br />Inlerest in respect Ihereol, has be.n lully satisfied or has
<br />becomalegllly unenforceable; or
<br />(2) Bond Accapl.d. There Is lurnished 10 Ille Slcrelary and
<br />acceplld by him a bond tllalls conditioned upon th. plymlnl 01
<br />Ihe amounl asse.sld, logelher with alllnllresl In respecl
<br />tllereol, wllhin the time prlscrlbed by law (Including any
<br />extension of such lim~), and Ihat is In accordance With such
<br />reQulremlnts rellling 10 lerms. conGltio~s. and form ol.lhe bond
<br />and surllles Iherlon. as may be speclfild by such ragulallons.
<br />
<br />Sec. 6103. C,onfidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation,
<br />lkl Disclosure of Certain Returns and
<br />Reh.lfn Information For TalC Administration
<br />Purposes, -
<br />
<br />(2) ~i>ciosure of amounl or oulslandlng lIen, iI a nollce 01
<br />lien has b~en f'!e~ POrSUa"l ro '~ClI0n 632JlIi Ih! amount 01 the
<br />outstanOHlg IJbhgalu)t; $eC~JfC lit. &oJl::'\ lil;:n may be d~s.cl(Js(d 10
<br />any person who lurmshes satisfactory wrillen €videncl thai heOhas a "ghl In Ihe property subject 10 such I,en or 1,1tends to
<br />obl~.n a "gilt In such properly
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