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<br />E1C1rptl From Intemal RlVtnue Cod.
<br />Sec. 6321. Lien For Taxes,
<br />
<br />If Iny p"lon liabll to pay .ny tax neglects or "fuses to
<br />pay lilt samt Ifttr ~elhand. lilt Imount(lnclu~lng Iny Intlr-
<br />111. Idditlolllllmounl.l~ditlon to tax, 0' asseSSlble penllty.
<br />IDplhIr with any toItIlItI1 moy awul in Iddition tt>!reto)
<br />allall 1lI.liln In f.vor of lilt lIni1lcl StillS upon III property
<br />r.d rllIhll' 10 prolllrty, wltlllltr rill or personll. bflonging
<br />III IlIdI JIllIOn.
<br />
<br />Sec. 6322. Periodot Lien,
<br />
<br />J Unleu anolllli'. dalt J, tpli:ifjc:ally filld by IIW, tilt Iltn
<br />'Imposed by Mttlon fl321 shalllrl.. It lilt tlmt lh. Issessm.nt
<br />II madt and shall con1lnut 1ln1l11llt liability for tilt amounl So
<br />UIfIAd (or . judgment Igllnlttllt taxpaylr arising out 01
<br />auclllllblilty) 'a Utlllled or btcomn unenforcelble by rllson
<br />tll&pM 01 tllnt.
<br />
<br />Sec. 6323, Validity and Priority Against
<br />Certain Persons.
<br />(I) Purchlltr'e, Holden 01 Stcurttr In-
<br />..... IItchInlc'. LIenorI, And Juclgmtnt
<br />LIen CrtdUors. - Thllien Imposed by section 6321 shill
<br />not III VllId II .gllnstlllY purchullr, hOlder of I security
<br />ln1trnl. mechlnlc's lienor, 0' judgmenll1en creditor until nolic.
<br />thtrtOf which meets the tequlrements 01 subsection (I) has
<br />bMI1 filed by the Secretary,
<br />
<br />(11 PIICI For Filing Notlctj Form,-
<br />
<br />(1) Pllce For Filing . The notice relmed to in sull-
<br />section [I) shin be fLied -
<br />(A) Under Statllaws
<br />(i) Rill Property - In the tase 01 real p,operty, in one
<br />, oflll;l witllin tile Stlte (0' tile county. 0' otherllovernmental
<br />I~ililslo")f;s "'sig"lled by IIle laws 01 such Slate, in
<br />which tile p'operty subject to tile lien is situated; and
<br />(Ii) Personll PIOperty - In tile case of personal
<br />property, ""hether tangible 0' intangible. in one office
<br />""ithln the State (or the county, or othu governmental
<br />subdivision). IS ~esignated by Ihe laws 01 such Stale,
<br />In ""hlch tile property $~bllCl 10 Ihe lien IS situated.
<br />or .
<br />(8) With Cle,k 01 oisllict Court -In the ollice 01 Ihe clerk ot
<br />.. thl United Slates district Court lor Ihe i~dicial d,strict in which
<br />Ihe property subjlCtto lien is situaled' wr,~n"er the sla:e hilS
<br />:./1ot by llw designaled ona othe! whiCh meets Ihe reQu"~11er,'sol
<br />subparallr.ph (AI. or
<br />(el Wilh Recorder Of Deeds Clf Tne D'Wicl 01 Cal~mb:a. In
<br />lilt olliet 01 lilt llecoll!er 01 Deeds 01 IIle O.st,ict 01 ColumbIa, ,\
<br />the property sulljecllo lhe i1en '5 siluilled in Ihe OisHiel of
<br />Colul!lllia;
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<br />12) Situ. 01 Property SUll)1C1 To lien - For purposet of
<br />paragraphs(t) and (4), property shall be deemed to be SUUlted.
<br />(I.) Ru' Property - In the tase 01 1111 property, It III
<br />physlelll~lion: 0'
<br />(B) Perlonel PIOperty - In 1111 tall 01 personll property,
<br />whalhe, tanglbll or inlaO{jible. at Ihe resIdence 01 tilt
<br />lDpayer et lhellma the nollce of lien Is filed.
<br />For purposes of pa'.graph (2) (8), tha resIdence 011 corporallon
<br />or plrtnelship shall be deemed to be tile pllce at which the
<br />principii eKecull~t office 01 the business II located, and lht
<br />residence 01 I taxpayer whose residence Is without the United
<br />Stalls Ihlll be deemed to be In the olatr'ct 01 Columbia.
<br />(3) form - TIll .Iorm and contenl 01 the notice
<br />relerred 10 In subs!Ction (I) shall be prescribed by lh1
<br />SeCretary. Suchnotlcl sill" .1lI'Vllld no""'lthrtarldlnO any .
<br />othel provl!lon of 'IW regar~ing thl form or content 01 I
<br />notice 01 lien.
<br />
<br />Note: See sectiol'l 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 Is filod with respect
<br />to:
<br />
<br />1. Securities
<br />2. Moto, vehicle!
<br />3. Persollll property purchased at rltall
<br />4. Personal property purchased In casual $lIe
<br />S, Personal property subjected 10 possessory lien
<br />6. Real property tn and special assessment lians
<br />7. Aesldenliel property subjecI to a mechanic's
<br />lien lor certain repairs Ind improvements
<br />8. Anorney's liens
<br />9. Cartain insurance cont'lcts
<br />10. Passbook lOins
<br />
<br />(gl Reflllng Of Notice, - For purposes of this
<br />section -
<br />
<br />(I) General Rule. - Unless nollce 01 lien i~ rellled in
<br />th. manner prescribed in paragraph (2) ~uring the required
<br />refiling period; such notice 01 lien shall be truted as IlIed on thp
<br />~ale on-whlch ills filed (in accordance with subsection (0) aller
<br />tile expiration ot such rellling pe,iod,
<br />
<br />l2J Pia For Filing. - A nolice 01 lien refiled
<br />dUring the reQ"i,ed ref,ling period shall bl! elleetlve only.
<br />(A) It-
<br />(i) such notice 01 lien is refiled in the olliee in which the
<br />prior noiiee 01 lien was filed, and
<br />(il) In Ihe case 01 rfal ploperty. Ihe lacl 01 !ellllng IS
<br />enlered and ,ecorded '" In mdex to Ihe ..lent ItQuHed by
<br />subsecliOn ,I) (4). and
<br />',8) on any else m WhiCh, 90 da~s Dr more pltor I~ the dale
<br />01 a rel.hng 01 nOI,ce 01 lien under subParagraph tAl. the
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<br />oc,.~: OF rn:f)1)
<br />
<br />Secretary received written Information (In the mannlr
<br />prescrlbf~ in regulllions Issue~ by the Secretary)
<br />concerning I change In tile tDplye(S usldence, III notice
<br />01 such lien Is also liIed In accordlncewilh subSettlon (f) In
<br />.tlIe State In which such residance Is located,
<br />
<br />(3) Required Retlllng Period. - In the ease
<br />ollmy nollce 01 lien, Ihlterm "required refillng parlod" means-
<br />{AI the one-year period ending 30 days elter the eKplrallon
<br />ot 6 years alter the date 01 the assessment of the tax, and
<br />(S) the one,yeal period ending with the expIration 016 years
<br />aller the close 01 the precedIng !Illulred rtfillng period for
<br />. such notlcl of lien. '
<br />
<br />SeC. 6325:' Release Of' Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(I) R.... 01 Lltn. - Subject to such
<br />fegulatlons II the Stcrttary may prescrlbe,the Secretary shall
<br />Issue a etrtlllcall 01 release of any lien Imposed with rlSjlttt to
<br />any Int.mlt revenue tax notltter thin 30 deys Illar the ~IY on
<br />which-
<br />(1) liability Sltisfied 0' Unenlorceable - The Secretary
<br />linds Ihatthe liability lor the amount assessed, together \\'ilh ali
<br />Interest In respect therlol, has been lully satisfIed or has
<br />bei:omelegally unenforceable; or
<br />(2) Bond AeCilpted - 1here Is furnished 10 the Secretary and
<br />accepted by 111m a bond that Is conditioned upon the payment 01
<br />the emounl assess~d. together with all Inlerest In respect
<br />thereol, within tha time prestribed by law (including any
<br />ulenslon 01 such lime), and Ihat is in accor~anee wllh such
<br />requirements lIlltlng to terms, condltlons,lnd lo,m ot Ille bond
<br />and sureties thereon, as may ba speCified by Such regulations,
<br />
<br />Sec, 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation,
<br />(~) Dllclolure of Certain R,tuml and
<br />R.:urn In'ormatlon For Tax Admlnlltration
<br />PUrpolel, -
<br />
<br />(2) Disclosure of amount of oulSlanding lien. II a notice 01
<br />lien has been filed pursuanlto section 6323(1), Ihe amount of Ihe
<br />outstanding obligation secured by such lien may be disclosed 10
<br />any person who furnishes sallslactory w,illen evldencelhal he
<br />has a riolll in the property subject to sueh lien or inlends to
<br />obtain a righl rn such property
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