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<br />Excerpb From Int.mll Rev,nut Code
<br />Sec. 6321. lien For Taxes.
<br />
<br />" Iny perlon IIlbl. 10 PlY any IU nlQlICls or reluses 10
<br />'PlY lIIe IImt Ihtr demand, I~e Imounl (including Iny inttr.
<br />MI, Iddlllonl' Imounl Iddition !o In. or assesuble penllty,
<br />I'JgfI!Itr wllh Iny COlli lllat mlY leerue In addition therelol
<br />lhall be I lien In Ilvor olllle United Sllln upOn III Property
<br />IllCI rlghlllo proptrly, whttlIer rell or personal, belongillll
<br />to IIdi ptrlOn.
<br />
<br />See, 6322. Period Of lien.
<br />
<br />UnIIsa anotller dill Is lpecifiCllly 'ixed by law. lilt lien
<br />IIIljIOMd by AttJon 53211haU Irin all!le timelhe usessmenl
<br />IIIIIIdt IIId shall continue ootillheliabillly lorl~! amounl so
<br />IIIeIMd (or I judgmenl Iglinsl the lupayer tllsing ovl 01
<br />IIIdlllabilil):) is Ulislied Dr becomes unenforceable by reason
<br />oIlapM 01 time,
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(I) Purchlltr'l, Holders Of Security In.
<br />..... 1Itchin1c'. Litnora, And Judgment
<br />UIn CrIdItOl'l. - Thlllln ImpOsed by mtlon 5321 ShlU
<br />IlIII be vI11ll u 1Il111lS1 Iny pUlch..er hOlder 01 I sICurl1y
<br />IllIIrwI.lIlICIwllc'l Il100r. or jUdgmtnlll!n credilor unlll ootlce
<br />~Iwhlth mttll Ilia "quirlmlnls 01 SubS&clion (f) hIS
<br />beIl1llled by !hi Slutllty.
<br />
<br />(I) PIIce For Filing Nollctj Form.-
<br />
<br />(1) Pllce For Filjng , The OOlice ref Wed 10 in sulr
<br />MCtion (a) sllall be filed .
<br />(AI Uncltr SlItl laws
<br />(II Atal Proptr1y. In Ihl Clse 01 real property. in one
<br />olllce Witllin IhI 511.. (orlhe cO""Iy. 01 other governmenloll
<br />sul:lCllvlslon). II deslgnlte!! by lhe laws 01 SUCh State. in
<br />w!lIch tile property SubjICllo the lien is silualed: and
<br />, (iiJ Personal Property . In lilt cas! 01 personill
<br />properly, wllellltr langible or onlangible. 'n one olliu
<br />within lhe St.lle (or Ihe cOunly. OJ olher gOvernrnlnlal
<br />wbclivllionl. U Gesignaled by lhe Ilws 01 such Slille.
<br />in whieft lilt property subject to tne hen .s sll"a'ed~
<br />01
<br />(II) W,th Clerk 01 Dlstllcl Court ,In lilt olllee ollhe Clerk 01
<br />IhI Uniled Slales diWicl court 10' the ludlcial d,stricl on WhiCh
<br />Iht ploperty subjeclto hen .s sllLJ.Iled. ..henever lhe Slale hoS
<br />'l'\Ot by law Geslgnalell one clllto which "'eelS Ih. reou.remer.rs 01
<br />sullparlOraplllAI, or
<br />leI WIlli Recorder 01 Deeos 01 The O<5I"CI 01 COIUmD'i1 10
<br />I'" DlI1et oIlht Rttorder ot Deeds at Ihe (}"IIIct at Columblil. II
<br />Ihe 1lI0pert, suolecl n lhe heo >5 s.tua,ed '0 111. 0'.11.(1 01
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<br />(2) 511UI 01 Proporty SubJlct To lien. For purpO," 01
<br />Pilrlgta!)hs {I) and (4). property shill be dlemell to be Illultld.
<br />(AI RUI Property . In I~e CUI 01 real property. II III
<br />physical Joel/ion: or
<br />(B) Personal Property. In Ihl ClH 01 !lItlOnal properly.
<br />"1Ie1~er langlbll or Inlalllllble. al the resldenca 01 lilt
<br />tupayer al t~ellmethe notice of Jien II flied,
<br />For purpos" 01 parlgllph (2) (8), the residence oIl cofl)Oratlon
<br />or plrtneuhip shall be deemed 10 be the plitt .1 whIch lilt
<br />prinCIpal executive olllce 01 tile business II loc.Ited, Ind lIIe
<br />relidlnn of alupaylt whoSl residence Is without IIle Unlttcl
<br />Sllles ehlll be dttmelllo be In lilt Dlslrlct 01 ColumblL
<br />(3) Falin - Tile lorm Ind conllnl 01 the nollte
<br />relerred 10 in subseclion (I) shall be preSl:rllled by lilt
<br />SICrellry. Such notiCI s~11I be valid nOlWltllslending illY
<br />ol~.r provision 01 law rlQlrding I~e lorm or contenl of .
<br />nolice at lien.
<br />
<br />Not.: See seelfon 6323(b) lor proteclion for
<br />certain interesls even Ihough notice of lien
<br />imposed by section 6321 is liIec! with respect
<br />to:
<br />
<br />1 Slturilies
<br />2, Molor vehlcln
<br />3. Ptrson.1 properly purchaud II retlll
<br />I. Personll property purchased In C10UII Slle
<br />5. Personll property subjectelllo pOllenory ilen
<br />6 RUI property III and speclll USlumenllllns
<br />7~ Residenllll property 'ubjecl to I mechlnlc's
<br />lien for cel1/lin repllrs and lmprovemlnls
<br />8. Anorney's liens
<br />9. Certlln insurlnce eonllam
<br />'O~ P.lSsbook loan~
<br />
<br />IgJ R.fmng Of Notice. - For purpom of Ihls
<br />section.
<br />
<br />11I General Rule. - Unlus notice olli.n is rellled In
<br />lilt manntr prncribed In parilgrlph {21 durIng Ihe require!!
<br />rellling period. such notice 01 lien shall be trelled as We!! on tile
<br />date oowh;ch it i~ filed (in accordance ..ith svbS~IIOn (Ill alter
<br />lhe expi'llicn 01 such reflling period.
<br />
<br />121 Plitt For Filing. - A noloee 01 hen refile!!
<br />dur,"g lhe rllluirell "filing period shall be ellIChve only.
<br />(AI iI,
<br />1'1 Such nOlic. of hen,s rehlell In the olliee on whICh the
<br />pilar notlC! olllen was filed, InD
<br />III) '" Ihe case at rnl p'o~rty, Ihe lacI ot rellhng IS
<br />ente,edaod '"orded '" an ,"d.. to Ihe ..Ienl reQulled by
<br />sub~ect'on (11 (al. 100
<br />tSI on aov caSt," wh.ch 9!) CI,S or mo'e pllOI 10 the date
<br />01 a 'el:!lng 01 nOhce 01 hen uode' subparag,aph tA,. the
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<br />Sterellty ltCtlved wrfnln Informlllon (In tilt mlnner
<br />prllcribed In rtgulltlMI IQuId by lhe SleI1Iary)
<br />COlltttnlng I chlnge In Ihe tllp,tye(s rtIldellct. III no~ee
<br />o'such IIln Is 1110 lIIed In Iccordlnee wltlllublttllon 10 In
<br />!hi SlIte In which such rtlldlnct II foc.lled.
<br />
<br />(3) Required R.f1Ung Period, - In lilt we
<br />ullny notice olllln, lilt tllm "requlrtcl rlflllog period. lilt... .
<br />(A) IhI on~y..r period ending 3l dl)'l 1!llr till uplratlon
<br />of e )'tItS Iher tile dlle o. the aUlSlmtnl 01 till tu, IIld
<br />(B) I~e one'yaar period .nding wll~ the ..prra~on 011)'1111
<br />Ilbr tilt cloll ollhl prtcedlng requlrtl! tlflllng period lor
<br />such noll!:e of lien.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />
<br />(II A..... Of . Utn. - Subject 10 luch
<br />regulltlon, as Ihe SICrellty mlY prtSCllbe, lilt Secretary lhall
<br />IlIuu certiRcale 01 release olIO)' nen Impend wllh resptet to
<br />Iny Inllmal revenue lu n011111l than 30 dlYS Illtr lIIe dlY on
<br />which -
<br />(I) UlbUlIy SIUslled or Unenforctabll . Tht Ste"..ry
<br />IInds lllat tile IIlblllly lor lilt an: c'UlIIISllstd, loglltllr wlllllll
<br />Inttrut In rtSpttt tlltreof. hll bltn lully Iltls!ltd or 1011
<br />bIcornalegllly untnlorcelble; or
<br />(2) Bond Acclptell- ThI" II furnllhed 10 the Slctl\lry Illd
<br />Imptell by him I bond lhllls condllloned upon lilt PlYman! 01
<br />lhe Imount IISesSell. togethtr Wllh III Inll.-.! In rtIpetl
<br />thlml. within the lime prncrlllld by tlW (Includll1ll Ill)'
<br />..tension of such Ii mil, and 1Il1111 In Iccordlnce with IUch
<br />requltlmlnll rellllnglo lerms, conditions, Ind form of II'Ie tIOnd
<br />Ind surltllS tIIereon, II mly be speclliell by luch rt;ulltlollS,
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation,
<br />(k) DlICIoIure of CtrtIln R'luma IIICI
<br />R,lum Inform.llon For Tu Admlnlatrdon
<br />PUI'JlOH'. -
<br />
<br />(2) OiSCIOsure of amounl 01 oUlstandlng lIen..1I a nOlice 01
<br />(IIn has been Illed pursuant to strlion 6323{I), Ihe.mounl ollhe
<br />outslanding obligalion SKure!! by such lien mlY be di~loSld 10
<br />any person wno lurnlShes Sltlsfaclory wrlllen evidlnce thll he
<br />has a rlghl in Ihe property Subjecllo such lien or Intends to
<br />oblain a tight in Such property
<br />
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