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<br />ExctrptJ From Internal RevenuI Cod.
<br />Sec. 6321. Lien For Taxes.
<br />
<br />" In~ person liable to ply any tax n~IKtl 0' ,elusn to
<br />Ply III, IIml Iller demlnd. 1M Imounl (includin; Iny Inb,.
<br />tit. addlllonal .mount. addition 10 tu, or unlsable penalty,
<br />toIltthtr wlth Iny cosb tl1lt may aC1:ru8 In Iddillon themo)
<br />.hlli be I litn In flvor of t"- Uniled Statu upon all property
<br />and rights to propt!1y, whither real or personal, belongirl?
<br />to luch ptrlDn.
<br />
<br />Sec, 6322, Period Of Lien.
<br />
<br />Unless anolhe, date Is specifically fixed by law, the lien
<br />lmpostd by section 6321 shali arise at the time Ihe assessment
<br />is mlde and Shall conlinue untillhe liability lor the amounl so
<br />_sed (or a jud;ment against Ihe laxpayer a'ising out 01
<br />.ucIllllbllity) II IIlilli&(\ or becomes Ulll!nlorceable by reason
<br />of IIPH of time.
<br />
<br />See, 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />
<br />(I) PurchIN"', Holders Of Seeurtty In-
<br />
<br />ttrIttI. 1Itchan1c'. Lltnors. And Judgment
<br />
<br />Lien CrH"ors. - Tile lien Imposed by nction 6321 shall
<br />nol be vllid as egalnst any pu,cllaser, holder 01 a ~,cu,ity
<br />Interell. mKh.nlc's lienor, 0' Juogmenllien credilor until noli~
<br />thI,eol whIch meels Ihe requirements 01 subsection (0 hes
<br />been flltd by lhe SKrelAry,
<br />
<br />~
<br />(f) PiKe For Filing Nollce; Form.-
<br />
<br />(1) Place For Film; . The nollce ,elerred 10 In sub-
<br />$Iction (a) shall be filed .
<br />(AI Unde' Stale laws
<br />(I) Real P,operty . In the case of ,eal property, in one
<br />oHice within Ihe Slale (or the county, or olhe; governmental
<br />subdivision), as desl;nated by lhe laws 01 suCh Stale. In
<br />Jl1ich tht p,operty suhjetllo Ihe lien 15 Situated; and
<br />(il) Pti'sonal Property . In the case 01 personal
<br />1l10pert~. whether tangihle or intangible, in one ollice
<br />within Ihe State (or the county, or other governmenlal
<br />Subdivision), as deslgnated hy Ihe laws of such Stale
<br />in whIch the p'operty SUh)p"1 10 the lien <5 sllilaleO
<br />or
<br />(B) With Clerk Of Districl Court. In the oll'ce ollhe C'er. 01
<br />lhe United States dlSI"ct court lor It,e ,udlclal CISlrICI ,n ..'h':'
<br />the prop.erty Subject ~o lien IS $ltul1rd. lft"tf-:n!Ver the S1a:e ~as
<br />not by lawdeslgna\ed one olllce ..h,Ch ",eels lhe 'e~u,' :T.e"" (,I
<br />subparagraph (AI. Dr
<br />(Cl Wilh Recorder 01 Deeds 0' The OISITlct 01 Co;umO,n . '"
<br />1M olloc! 01 1M Recorder of Deeds of Ihe O,sl"cl 0' C",umo,. ,I
<br />the property sublECt to :h. I!en , ,-10<": ,r '"! J'
<br />Columbia.
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<br />(2) Situs Of Property SUbject To Lien. FfI'pulllOses 01
<br />paragraphs (t) &00 (4), property sh.1I he deemed to be sllO~.
<br />(A) Rial Property . In tilt cue 01 real p,operty, at Its
<br />physlcallocalion: or
<br />IB) Perlonal Property. In lht cast ot pe,sonll property,
<br />whelhe' langlble or Intangible. al tile resloence 01 till
<br />taxllayer at the time the notlce ot lien Is filed.
<br />For purpoSeJ 01 paragraph (2) (B), \hI resIdence of a corporation
<br />Of partnership shall lit dsemed 10 be Ihe place al whlcll the
<br />prinCIpal executive oHice 01 the buSiness Is located. and tII,
<br />residence at a taxpayer whose residence Is withoU1 the Uniled
<br />StaIn shall be deemed to lit in the Dlslrict ot Columblil.,
<br />13} Form . The lorm and content 01 the. nolll:6
<br />,elerred to in su~sm:tlon (a) shall be prescribed by lilt
<br />Stcretary. Such notic! shall be valid notwlthslanding any
<br />oIlier provision of law rega'ding Ihe form Of contenl 01 a
<br />nollce Dillen.
<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 />1. Securities
<br />2. Motor vehicles
<br />3. Personal property purchased al reI ail
<br />4. Personal prcpeny purchased in ca~ual sale
<br />5. Ptirsonal property subjetled to possessory IIIn
<br />6. Real property tax and speeial ass~smenlliens
<br />7_ Re5idential property subjeclto a mechanic's
<br />lien for cenaln lepairs and improvements
<br />8. Anomey's liens
<br />9. Certain insurance contracts
<br />10 Passbook loans
<br />
<br />(gl Refillng Of Notice. - For pu'poses 01 Ihls
<br />seCI,on.
<br />
<br />(I) General Rule, - Unless not,ce 0' hen I~ reliled in
<br />the manr,e, presc,ihed in parag'aph (2) durmg Ihe reQuired
<br />refilin; pe,iod: such netlce DIllen sflail lit trealeD as filed on the
<br />date onwhich illS Wed I'n acco,dance WIth suhsectlon ill) alter
<br />Ihe e,plllt,on 01 SUCh re!lllng pe"od
<br />
<br />(21 Place For Filing. - A nol'Ce 0' I,en 'eWed
<br />OJT1rj~ ,"",of reo:.;lfeci 'rcfdl~g penMl sha[; !,t€ eHeCln"e or.I"
<br />lA, !f.
<br />(iJ 5u~h nolice of liEn 's rellled m the oll,ce ,-. whiCh the
<br />~"v' nollee of !;en wa5 filed ant
<br />nj! In the, cas:e o~ rEa: tHODP1t t~~ tact {. 'rld'n~ tS
<br />cr1f~~i'O ami recorde~ .r; an Ina~i to Hie f'), ten: ~Q..Jir{-.c bV
<br />5c. )5e..:ttrl~ d\ i4) af"lC
<br />6. ~fl a.nv caSE :rj Wl)l::t'! 9G rih5- 0, 'fIDre- V.'!..l !O I.he Ca1e
<br />01 a refilm, of !'!OtICf ot l.en ..::1Gei ~..:..c;;a.a~ J;;~ It. '. the
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<br />Sacretary r!Calved wrinln Inlormatlon (In the manner
<br />:',:- ~PNF~ In r~ulatlon' (UtaO by Ihe Secrelary)
<br />. collCemlng a chlnge In lhe taxpayer', r1lldr~ce,lf I notice
<br />of 'uch II an Ilal.o fllelIln accordance with subllcllon (0 In
<br />ths Stale In which such resl~ence Illocaled,
<br />
<br />(3) Required Rellllng Period, - In the cm
<br />01 any notice olllan, the term "reQuired refllln; perio~. means.
<br />(A) the one-year period ending 30 daYI allar the upir;,Jtlon
<br />016 yeers aller the dal~ of tM assessment of the lal. and
<br />(B) the one-year period ending wilh tlleexplrallon of 6 years
<br />afie' the close of tlla preCeding 'tllulred rellllng period for
<br />such noliCe 01 lien.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />la) Rdelle Of Lien, - Subjecl to such
<br />regulations as the Secretary may presc,lboe. the SKretary shall
<br />ISSue a cenificate of release 01 any lien Imposed with resplcllo
<br />any Inlamal revenue tax not later than 30 days after the day on
<br />whIch.
<br />(1) Liability Satisfied or Unenlo,ceable . The Secretary
<br />fjnds Ihal the Iiebliily lor 1.-:- amount assessed, togelher with all
<br />inlerest in respect Illeraol, has bean fully satisfied or has
<br />become legally unenlorceahle; 0'
<br />(2) Bono Accepted. Tllere Isli:rnished to the Secretary and
<br />accapled bl' him a bond lhat Is conditioned upon Ihe pay'nent ot
<br />Iha amounl assessed, logalha, with all interest In respecI
<br />thereot. wlihin the time prescribed hy law (Including any
<br />edension of such time), and thaI Is in accordence with suCh
<br />requirements relating to terms, conditions, and fOfm 01 the bond
<br />aM sureties Ih8,eol1. as may M speCified bl' such regulations.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Dlscloaure of Certain Returns and
<br />Return Informltlon For Tax Administration
<br />PUrpJleI. -
<br />
<br />121 Disclosure 01 amOJnl 01 o"l>1andong hen . II a nollce of
<br />lief' nas netr '1lCO PJ's.Lian~ 10 f'crtlon 6323i'f the amo~.ml o'1he
<br />oUlslandon~ obllga\lDo sec.JltC by such ilen mal' be 0.5closeO 10
<br />any oerson "hO lurnlshes salislaclory wrlllen p.,dence Ihal he
<br />has a ,.~~1 '" Ihe properly sublecllo suc" I.en N Inlends 10
<br />o~la.o a "i~r,c suct, properl\'
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