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<br />ElcerptI From Inllmtl Rmnut Code
<br />
<br />Sec. 6321. Lien For Taxes,
<br />" Illy \*IiIn lIablt 10 illY any to ntgllCll or r.fum to
<br />J<<Y lht Ill1II a!llr dlrnand. !hi Imount (incllllling &/IY !nltr.
<br />Ill. ..tdIUD!Ill Imoun\. a6ditlon 10 to, cr ISsnslble pona/ly,
<br />-- wl1!I any COI1s tIIlt may aa:rue In addition thmto)
<br />WIllie I IlaI1l~ fIotorof lilt IlnItiId SUltH upon allpropeny
<br />II1II rlghta to pI'OpIfIJ; "'*'* raal or PlrSOnal, belonging
<br />to IUCfl ptflDn.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />IhIIaa lIlOthlr dill II $plCificaUy fiIed by Ilw, Ute lien
<br />IIIlpOMd 1Iy MCtlon e321 sh.111 IrI., al!lltl time the auessmenl
<br />It madl and sh.111l:Dtlll1llll Lrllilthe liability lor tile amount so
<br />-....d (or I/udglllllrl agalnst tilt mpayef arlslng out 01
<br />IUCfllllblllly) It lltisfitcl or bleomes unenforceable Ily ruson
<br />er_oftll1ll.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />! (I) Pun:hMer'.. HoIcItrI Of StcurtIy In-
<br />...... IhchInIc'I LIInon. And Judgrntnt
<br />LIen CrIdIIon. - TIIa tien Imposed by section 6321 snail
<br />rtlIt lie vali6 IS IlIlinst any flUl'dlaser, holder 01 I security
<br />'""'lIllMdIanlc's lienor, 0' judgmtllt lien Creditor IIntil notice
<br />t!IIrIot which lllIlts tile requirements 01 subsection (I) nls
<br />!lien filtlllly till Secretary,
<br />
<br />If) PIIce For FHfng Hollet; Form.-
<br />
<br />(I) Place For FiJinll - Tile notic;e reler,.d 10 in sub-
<br />MCtlon (I) Mall be filed-
<br />. (A) Under Stale un
<br />"'(i) Real Property - In tile use 01 rulllrOl'lrty, in Ol'll
<br />offic;e witIlin tile State (Dr tile county. or ot~r 1I0vernmental
<br />sulllllVitlDII),:.illiislgnated by the laws 01 such Stale. in
<br />w!lich tIlIprolllflY subject to I~ lien Is situaled: and
<br />(Ii) Penonal ProPlrty . In the CiSe 01 personal
<br />pro;erty, .-bether langillll or intangible, in one offIce
<br />within tile SlItl (or the county, or other governmental
<br />aullllivislon). as dtsignaled by 1/'.. JIWS 01 sutll Stale.
<br />In wIIIch 1fIe property subject to !he lien is sit~lled;
<br />..
<br />(8) With Clerk Of District Court . In the off.c;e of the c!er~ 01
<br />IIle Urn," Slales dislr,ct coun tor lhe judicial dislrict on which
<br />tile prOlllrty subjec;t to lien is situal~d, wh:nem Ihe Slate has
<br />nol by law dtsignaled one offICe wfIichlllPllS the rt.j~irrmfr.IS of
<br />subparagraph (A), or
<br />(C) Witll Rtcorder 0l1leelJ~ 01 TIlt Disl';ct 01 Ca!umb:a . In
<br />the ollice of tilt IlKo<dtf of OMds olllle Dislrict 01 Columbla. II
<br />the P'Olllrtv subject to Ihe I;en is situate~ in Ihe 01511,,, of
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<br />tntered as Docu",lI~nt No.
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<br />88-1i11K33
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<br />Grantie ~_
<br />Numerical ,IV ~
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<br />(2) Situ. 01 PrOJllrty Subjtc:t To lIln - For pu'pom of
<br />plragrlphl (I) Ind (4), prOJllrtylhlll be deemed 10 bt sllultld-
<br />(t.) Rill Pro~rty - In tilt CIIt 01 till prolltrty, II III
<br />phraleallocallon: or
<br />(B) Peraanll Prolltrly - In tilt _ of PllSOnll property,
<br />wllether langlbla or Inllnglbll, at the I$lldlllCl 01 \ht
<br />tolllyer II till lime !Ill nolke 01 Uan Is Iilld.
<br />For purpom of plragraph (2) (8J, 1ht mldlnee 011 COrporation
<br />or Plrtnershlp slllU be detmttllo be the place al wlllch \ht
<br />princIpal uec:utlve a!IIcI 011h1 busfl1l$l Is 'ocatld, ~ tilt
<br />resldenc;e 01 a tuplyer whost resldeneels wilhoulllle Unilld
<br />StatH shall be deemed to be In the District of Columbia.
<br />- (3J Form . n. form an4. contenl 01 tile ,nOtlCII
<br />referred to in Sub5lction la) Shall be p'esc,illed by !Ill
<br />Secretary. Such nollell shall be vllld notwithstanding any
<br />other provision of law rllllarding tll. form or contenl of I
<br />notlet 01 lien,
<br />
<br />Noft: See section 6323(b) for protection for
<br />certain Interests even though notice ot lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />
<br />1. Sec:u,ities
<br />2. MOIOr vehic;les
<br />3, Pe'sonalprope'ly purc;hased al retait
<br />4. Pe'sonalpropeny purchased in usual Sill
<br />S. Personll property subjected 10 possessory lien
<br />6. Rlllprapertv lilt Ind spec!al USlSsmenlliens
<br />7, Residential property SubjKllo a mec;hani(s
<br />lien lor certlin repairs and improvemenls
<br />8. "!!orney's liens
<br />9. Ctrtain insu,arn:e contraClS
<br />10. Passbook loans
<br />
<br />la) R.fillng Ot Nollce. - For purposes 01 this
<br />sec;tion.
<br />
<br />(1) Gtntrll Rule. - Unless nOllee 01 lien IS relile:l In
<br />tile manner pruc;ribed in paragraph (2) durin~ Ihe 'eQu;red
<br />'eliling periOd; such notice 01 lien shall be truted as IIltd on tilt
<br />Olio on..lllch il is lifed lin accordance with subsecllon (I)) aller
<br />lilt uplralion 01 such telJlill9 peri~
<br />
<br />(2) PIICe For Filing. - A notice of lien rellled
<br />during I~ reQuired 'elihng period shall be tllecllvl only.
<br />(A.) iI-
<br />(i) sucll notice 01 lien IS refiled in tile office in ~hich the
<br />prior notice of lien was flied, and
<br />(ii) in the case 01 real p'operty, Ihe facl 01 Ifllling is
<br />entered and recorded in an index 10 Ihe lltenl ItQui!ed by
<br />subseclion (I) r4), and
<br />iB) in any ClS~ in whic;h, 90 days or mare prior 10 Ihe date
<br />of I relding 01 notice of lien under su~pa'agrJph IA), the
<br />
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<br />(H't;: rlF OJ:"i:"IlS
<br />
<br />Secrellry rec:ef'ild wrlllen InlormltJ~n (In the manner
<br />premlbed In IIgullllons ISlued by Ihe Slcretlryl
<br />conctrnlng I chlngeln lIIa Iu:plywr'llIlldanct, " I noUce
<br />of luch tltn I, all~ iliad In l'tordance with eubllctJon (I) In
<br />lIIa SIlt. In wlllch such rllldlnct iJ locattcl.
<br />
<br />(3} Required R.flUng Period. - In thl cm
<br />of Iny notice 0111"', tlla term "ltQulrld IIli11ng period" mllns .
<br />(A) the one.yur PI,jod Indlng 30 dlYS aller the tIplrallon
<br />015 years alter the dill 01 the lS3essment 01 the IIX. and
<br />fB) Iha one.year Plrloll ending with thl uplratlon 016 Yllrs
<br />Iltll the 1:10" ollha Preceding UQulrld relHin" Plrlod lor
<br />suc;~ nollce 01 lien, I
<br />
<br />Sec. 6325, Release Of Lien Or
<br />
<br />DiSCharge Of Property,
<br />
<br />(I) R..... or lltn. - SubJecl 10 mil
<br />regulations as Iha Secretary may prescribe, lilt Sttrellry shall
<br />Issue a cenlllcata 01 rele..e Ollny lien Impostd with respeclto
<br />any Inltrr.llrevenUlfax nOI h..Jr Ihln 30 dlYs Iltllths day on
<br />which-
<br />(t) liability Satislied or Unenlorcllbll . The Secretary
<br />linds thaI the liability lor Ihe amounl assessed.loget~e' Willi all
<br />IntlllSt in respecl thtreol, has been lully salls lied ,If hiS
<br />become IlIlIally unenlorceable; or
<br />(2) Bond Acc;epled. There is lurnlshtil to the Sec;rellry Ind
<br />accepted by him I bond I~atls Conditioned upon the paymenl 01
<br />the Imounl assessed, tOgelher wit~ all Interest In respect
<br />Ihereol, wllhln the lime prescribed by law (including any
<br />IItension 01 such time), and thai is in acco,dance with such
<br />requirements relating 10 terms, condmons, and 10rm 01 the bond
<br />Ind surelles the reo;), as may be specilie~ by such regulalions.
<br />
<br />Sec. 6103, Confidentiality and Dis-
<br />closure of Returns and Return In.
<br />fprmation.
<br />(k) DIsclosUre of Certain Returns and
<br />R.turn'Informallon For T'l Administration
<br />Purposes, -
<br />
<br />(2) Disclosure 01 amount 01 oulstanding lien. . II a nOlice 01
<br />lien lias betn "'ed p"'SUanllo section 6323(1), !he amounl ollhe
<br />oulstandlng obligalion secured by such lien may be disclosed 10
<br />any person Who IUlnishes satisfactory \lirille~ evidenctthat he
<br />has a right in Ihe propelly subject 10 such lien 0' intends 10
<br />obtain 3 right In such property
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