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<br />ElcerpII From Inllmll Rmnut Code
<br />
<br />,... Sec. 6321. lien For Taxes.
<br />" III)' \IIIIOft liable to PI' III)' laI "'I1Ie1l or IIIuIll II
<br />PlY "" UIIII I"" dtnIInIt. lht amount (including III)' 1nItr.
<br />... 1lldItlonal1lllGunt. addIlIDllIO laI. or .....Alllt 1*\IlIr.
<br />>-. IOgIlhIr IriIllIIff COllI IIlat IIIIJ _ In addlllon ...111
<br />IIIall ... . llIn In I.va, aI \!II UnIIad 5..... Upall aU prDl*1J'
<br />and 'lOhll II PlI\lIIlJ. ..... l1li ar PIIID/III, bIlongIng
<br />II aucIl..-.
<br />
<br />I"" Sec. 6322, P.rtod01 Lien.
<br />
<br />. . . .. UnItu 1llDIIlI, d.1I II I\lICllICIIIJ IIIId b, la., "" IIIrt
<br />....... a, llelton 1321 wUIfI.. .1 "" lime "" .1....-
<br />,-. 1I....IIIlIIlIIIlCllllllnulIllllll,...lIalllllly far lilt_ie
<br />, ..... IIf . IlIIII- IlIiIII ,... laIPIJIf Iflllng aul aI
<br />IUCllllallllllylla uUlllId . .... UIlIlIlarculll. by ._
<br />Dl...a1....
<br />
<br />r- Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />
<br />(II PurchlHr'I, Holdtn Of StcurItJ In-
<br />,... ItrIIII, IItch1n1c'. LIInon, And JucIgmtnt
<br />
<br />LIen Crtdlton. - TIll Ran ImPDMd by Hellan 1321 IlIIlI
<br />IlD1 III valid U lIa1n1t Ill)' pulcNlII, haIclIt al . IIICUIIIy
<br />1nlIml.IIIIClIInlc'III'lIar. ar Iud8I111111 11'11 endlla. untlnallcl
<br />r "*"'1 whlcll IIlItlI UlI __II al lulllldlDll II) IIU
<br />...., 11l1li a, UlI5Icnlarr,
<br />
<br />I (I) PIIce For Filing NoIIce; Fonn.-
<br />
<br />r II) Pl.ca Fa, Filing. TIIa nullcl ,DI."ad la In IUb-
<br />IKIlon ('11lIIll IlII1I1d .
<br />IA) Undar 5.... L...
<br />m Aul PrDlllrl, ' In Ilia cas. o"u' proporly, In ont
<br />alllcl.tl!lln tho St... lor 1ht county, Dr othtt 00"'",,*,'"
<br />luMllIIllonl. U d..lon.tlCl a, tho I... 0' luch 51..., 'n
<br />w1tlcllllll prolllr1Y lubjed 10 lho 1111111 !ltualld: IllIl
<br />(II) ""IDllIl Prope", . In 1ht Clll ot pollonal
<br />llIDIlIl1Y. wllalhar II/IQlbIt ar Intanolble, In Ollt alllcl
<br />within 1M Sla'. (Dr lite cOunly, or alhe, govllnmenlal
<br />IIIlldlvlllonl, as dltlgnalld by 1ht lawI d' sudl 51110.
<br />In wlllcll llIt or_tv IUbjK1 10 lho lien II sltulled:
<br />'"
<br />r- (I) WIIIl CIer_ Dl Dlllticl CD'" ' In tho ollico D' lho c1lfk 01
<br />,ho Unilld 51.... Dislrlcl co.., 101 tho Iud ictal Glst"ct in whICh
<br />.... property subtlct 10 lien II ,i'UlIOll. who","tho Slall hi'
<br />IlD1 b, lawdeslgnaled ontolllclwhlch millS 1110 r'Dulf.menls 01
<br />lubparagrlph (AI or
<br />(CI With Recor.er 01 DeoG, Ot 1110 DiS'"cl 01 Columbll . In
<br />l!lI.nlcl 011110 RoeolGer 01 Ottdl d' tllo Districl of Columbi., if
<br />IhI property \ubiect 10 the flen IS "'Ulled In ,~" O.,UiCI of
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<br />Entered II 00autN.. ....
<br />88- 1 I] 2 1 J 1
<br />arantDr~
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<br />Numem'l
<br />STAll: OF UEOI\.\SKA') %
<br />cOUtll '( Of 1I/.lL )
<br />it
<br />'88 MAY Z ~11 '0 03
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<br />('7 ,./ ~ J
<br />.;i.i.:.:1;"l'" .:~:~.-r"-J.~V
<br />I::" ~ ' r~~: OF OF. F.p'\
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<br />(7J SI!uI 01 PrllI*IJ SulljICl To Uan . For pulpDlII aI
<br />,.,1Irap/11III IlllI141. llIlIII'rlJ llIIll...daImad II 1lI11!u111d.
<br />(AI RuI PIaoartr . In \!II CUI al ..... prGPlllJ. 11111
<br />pIlplcallDcl1lan: If
<br />III ...... PIaoartr . In ... _ aI peIIDllII P/VlIIItY.
<br />~ IIngIIlll or 1nlangIIIII, II lht mldIncI 01 ...
<br />\UPIJW 11..I11III tile nalIcI alliin II tutd,
<br />For puIpDIIIalJllllllIP/l (7J lBl, ... rIIldna all corporlUan
<br />or ....-. IlIIll III dlllllld to IlIUl1 ptlCll I' wlIldl h
<br />pr1/lClpalllKUllv. olIlC1 01 \!II IluIlllIIIIa localld. and ...
<br />rnldlncl aI llUpIrtr ....... raldIncIla wllIIoU1... UnIlad
<br />....1lIa1l...1IMmId II ...In lht 0II1rlcI al ColUlllIIIa.
<br />'.. ~ fomI . T!1t.1ontr ~ and conllnl 01 llIi (nOtlGI , '
<br />nlarrld II In IUlMacUon 1.1 IlIIlI III pmcrlbld a, UlI
<br />lIIctwtary. SucII nata IlIIll ... valid nolwl1llllandlng ..,.,
<br />alhor Pl'ovl.1On 01 I.. ",ardIng "" Iontr or conIIIIt aI I
<br />IIOIICI all....
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<br />Mole: See section 6323(b) lor protection lor
<br />certain Intlre.t. IYln though notlcl 01 IIln
<br />Imposed by slellon 6321 Is IlIed with resplcl
<br />10:
<br />l. Slcurlda
<br />2. 1Iolo, 'lINdII
<br />1 ,.,.... property purcltuallll,atall
<br />4, ...... prGPIIlJ purdluId In cuuaI ..
<br />5, ""-' prOPlllJ IutoIIClId ta pot-lorY 11111
<br />e. IIuJ property Iu and 1OICIal_11I1III
<br />7, IlNItIIllIIaI prGPIIlJ tletICl'o I macltlnIc'.
<br />IItn lor cartaln 11PI11l1llll1mpr.-1l
<br />., Anomor'.1I1lll
<br />0, Carbin Insu_ conltlCll
<br />19 Paubook Io.ns
<br />
<br />101 RlfWng Of NoUce. - Far putpDlN of !lIII
<br />IICllan . ;
<br />
<br />m Gtlllfll Rule. - Untlll noliea of IIln I. ralllld In
<br />'ho m'MII prncrlbld In par.oraph 12I durlno Iho "Qui'"
<br />"lIIing period, luctlllOllcI A' HIlt wll ... tmlld II ._ an lilt I
<br />data orrwltlCh h II iliad (In ICtOrdlllClwlllllubllCUon (l)) .nll
<br />"" IJlpl..tlon otllldl raIIllng partad,
<br />
<br />12I PIIIce For FUIne. - A notice ot lien reflled
<br />during ilia lIQIriracl ralUIng potiod I/Iallllllllllt'llv. onl, .
<br />IA) tI.
<br />II) such ..'ice ot Iilllit ..Iiled In 1110 olllee in which 1M
<br />prior noltc. ollltn WIS Iliad. and
<br />(II) In 1ht CAst Dl ...1 properly, Iho tlcl 01 roWing II .
<br />onllled and rOCDfdad in In Inclt. 10 Iho OItonl required by
<br />suMoctlon m Ie), Ind ' ,
<br />181 in any CAst 'n which, lID da,. Dr more priol I. Ih. Gal.'
<br />ola rDllling D' r..,lea o'lien undll suboillgraph IA), tile
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<br />Ster.I.ry ,lCIlvtd wrttltn Inlorm.tlon (In Ih. m'MIl
<br />pmcrlbld In lIOul.lIonl IIIUId b, !hi SlCrafIryl
<br />CDnctmlng I eIllno. In 1111 lup."r', mldlllCl. II I noUca
<br />of .uchtlln 111110 Iliad In Iccardanca.lllIlUbllCUDII(1l In
<br />... S....ln wltlcll.ucIl mldlllCllI localld.
<br />
<br />131 RlClulJld Rilling Period. - In lilt WI
<br />al .n, nallea 01 lien, IIltllmt ...qulracl ..lIl1no period. mllnl'
<br />(AI tilt a"',I" period IIUllno II d',1 11111l1li ..pk.llon
<br />aI 5 ,"r. ItIt,lIII d.1I 01 !hIlUlnmanl a'lIIIlu, .nd
<br />(Blthlon..,llIperlod Indlnowlth Ih.uplrlllonal8,..1l
<br />ItIt,lIIt clolI al 1111 pllCldlng roqul... ,.f11lng pertod fo,
<br />- r lllldl nollcl 01 lI.il, I ',I ' ,
<br />
<br />Sec. 6325. Release 01 Lien Or
<br />
<br />Discharge 01 Property.
<br />
<br />(I' RIIt... 01 LItn, - SubjlCl '0 lucIl
<br />'lOul.llon. II 'ho Sac..llr, m.y p,"",lbe. !hi SecrlIIrJ IlIaU
<br />Inue . earllllclI. 01 ,.lluI 01.", llan ImlHloaclwllll r..poet 10
<br />an, Inllmll IIVIIlUllal nat 1111' IIIIll II d." .IIt, \!II d., an
<br />whldl.
<br />(II L1.bllll, S.II.1I111l or UnIllforcllbl. . Th. Sac..llry
<br />Ilndl....'lho lI.blll" 10' lho .mo.... Ullllad,1OlIIlfIIr wllh aD
<br />Inl....1 In ..lplCl lhlnof. hu ....n 'uU, ..UIIIIII a, hll
<br />bleomt 110111, unen'olClallll; Of
<br />12I land Accaplld . TlllIII. Iumlll1td 10 !hi -'''IY Ind
<br />ICCIplld b, him .lIand IIIaIII ClIlldIUoDld upon !hi PI,,",n' 01
<br />lht lmounl UlI.nd. loa""" .Ith .11 In"III' In IIIpecl
<br />lhtnol, wllllln !hi Umt PIIlCrlbId b, II. (Including IIIJ
<br />,."JIIlon 0' IUch IIml), .nd thll II In .ccordlnc. with IUch
<br />'lQuk.JlllllII..IIUng '0 lI,m., condlllona,and lomt 01 lilt lland
<br />Ind lurllllllhtllOn, II mt, be 1PIC11l1d llJ lucIlllOul.UDnl.
<br />
<br />Sec. 6103. Confidentiality and Dis.
<br />closure of Returns and Return In-
<br />formation.
<br />(k) DIICIOIurl 01 Certain Rllum.lnd
<br />Allum InlormlUon For Tu AclmInIIIraUon
<br />PurpoMl. -
<br />
<br />(2) Disdolur. ot amounl of oulslandlng lI.n, .U. 1I0Uct.l
<br />lien hIS been !lied purluln! 10 section 8323(t),lh. .mounl al""
<br />oulSllnding obllg.llon sec..1IIl b, such lien ml' be dllclDIICIlo
<br />illY per50n who furntlhn ..lIstaclor, wrill.n ..ldlllCl th.1 ho
<br />hIS I rlghlln lho propert, .uIljlcllo luch lien or IntlnGIIO
<br />obllln I right In 5uth prDperl,
<br />
<br />'~ II
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