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<br /> Ente-r~ D' Document No. ' IJ
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<br />Sec. 6321. Lien For Taxes.
<br />
<br />If any person lIabll to pay any IIU neglectJ or relUlI1 to
<br />.plY tile saml Iltll dlmlnd. Ihllmounl Imcludlng any Inler-
<br />nt. Idditlonll amoun:, addition to IlX. or ususable penalty,
<br />toglmer with Iny COlli t!\ll mlY a;;crue In addlllon thlrel:l)
<br />Ihlll be I lien In lavor of lilt Unllld Slatls upon all propeny
<br />Ind rlghtl to propany. wIlIther filiI Dr personal. btlonglna
<br />to SUCh peflon.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unl"s Inotntr dill Is spectllcllly find by law, the liln
<br />Imposed by section 6321 shall arise It Ihe tlml the Issessment
<br />Is madl and shall continue ;mtll the liability lor the amount 50
<br />usessed lor a ludgment agamst the tupayer artSIOg out of
<br />such liabllltYl IS sat.sfolll Dr becomes unentorceable by reason
<br />01 lapse of lime
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />la) Purchuer'I, Holders Of Security In.
<br />''''''', Mechanic', Lienors, And Judgment
<br />Utn Cfldltors. - The lien Imposed by section 6321 shall
<br />nOI be valid as Igalnsl any purdlaser. hOlder of a securtty
<br />Interesl. mlchanlc's lienor. Dr ludgment lien creditor unlil nOllce
<br />thereof which meets the reQuirements of subsectIon If) has
<br />been f,led by the Secretary
<br />
<br />If! PtICt For Filing Notice; Form,-
<br />
<br />11) Place For FlIlOO The noltre ,.Ierreo 10 In suO.
<br />Section Ja) s!lilll be ltIlll .
<br />(AI Under State Laws
<br />Ii' Real Property. In Ine case ol.eal property In one
<br />oHu;e within !he State 101 I'Ie county or Olner governmental
<br />sulldlvlStonl. as aeslgnated by the laws 01 such SlIle. ,n
<br />whrCh the property sublatl10 "'e lien IS s"ualed. and
<br />(Ill Personal Property In lhe case 01 personal
<br />property. wnetner tang'ble or ,""nglble ,n one office
<br />w,lh,n lhe Slale jor the county or other governmental
<br />s~bdlvrSIO!"l1 a'j, (.1es1ondted !:iy Ih~ law' of suet. Stale
<br />In iVhlC'" !"fl ~fOOftr1~ 'i~I[)!t.\Cl \0 Itl!" Ilefl IS !J,t'..id'"d
<br />or
<br />18) W'th Cler~ Of O'Slrt" Courl In the olltce ollhe cler. 01
<br />rhe UnIted States dlstrlC! court 'or 1hf ludlClal district rn lNt'lICtl
<br />tf'\f! p'operl)1ljubl~C1 to Ilel'1 IS !11I1al~d wf'\ent!ver the SUl1t' "as
<br />nol t1,.law Oes'Qoa1ed one offlc.e 'Nr"i.cr, mee15 fhe fPQu1rcmon15 01
<br />\ur.Joaragrapn I A I [II
<br />rC'1 -NItti Recoraer Ql D!eCl~ j' ~he D,!;lflct Of :~OIUrTlOIB In
<br />'he nllite oflhe Recordor 01 OMd~ 01 the Dlslllt" 01 ~o/.,mtlla ,!
<br />th, 1Jroperf', 'J,utllf'!r. 10 '!'f' ...,1" -1 r;t1uilTf'i'('l' I '),.. , ..
<br />columOle
<br />
<br />(2) ~llus 01 Propen~ Subject To Llln - For purpoln 01
<br />paregraphs (11 end (4). property 111111 be d"mecl 10 be sllullld-
<br />(A) Rial Proll4lrty . In till CUI of rul propany. II Ita
<br />phytlclllOCItIon; or
<br />(8) "'rsonal Proll4lny . In lilt CUI Df patIOIIll pt'lIfIIItJ',
<br />wnetllar tlnglbll or Inlllnalbla, It till mldlllCl Df lilt
<br />lIIIpayar I' tlIa tlml1lll notice 0111111 la 1I11d.
<br />For purposes of paragraph (2) lBl.llla mldlllCl Df I c:orpora1Jon
<br />or pannl/lh!p Ihlll tit clllmecl 10 be the pilei II whlch lilt
<br />principII eXlcutlvl offICI of lilt busll\lU Is locallld, and till
<br />lesldlncl ola lUPlyel when InltlellCt I. wlllloU1 tilt \lnltld
<br />Sleltl shall be dnmecl to III In the DlltTlct of COlumbia.
<br />(3) Form . The form ani cantllnt of the nottce
<br />mlrred 10 In lubHCtion (I) 111111 III prucrlbld by till
<br />Secretlry. Such notice shan be valid notwi1!lltlndlna any
<br />olhl/ provision 01 law rll\Jlrd1na the lorm or conlant of I
<br />notice 01 hen
<br />
<br />Note: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by seclion 6321 is filed with respect
<br />to:
<br />
<br />t Securities
<br />2 MOIOr vehicles
<br />3 Pe~onll property purchued at fltail
<br />4 Perlonal property purchlsed in cuuII SIIe
<br />5 Perla nil propeny lubjected to POSSlSSOry liln
<br />6 Rial property tax and speciallsseumlnt liens
<br />7 Rurdentlal property subjecllo a mecllanlc's
<br />lien for clrtaln repairs and Improvlments
<br />8 Anorney's liens
<br />9 Cenlln insurance contracls
<br />10 Passbook loans
<br />
<br />Ig) Reflllng Of Notice, - for pUfJIoses ot this
<br />section.
<br />
<br />11, Gen.ral Rule, - Unless nollce of lien IS reWed 10
<br />the manner prescribed In paragraph (2) dunng the reQUired
<br />lef'hng plnod. SuCh nollce 01 het! shaMbetrtatllllltlled on lilt
<br />oate on which It IS Wed (In accordance With suhsectron (f)) aller
<br />tne elplration of such reflling penod.
<br />
<br />12) Place For Filing, - A nOl,ce ot hen re!lled
<br />jU/,no the reQulled retllmo oertod shall pe el1eCllveonly
<br />IAI II.
<br />(I) SUCh nollce of 1I1n IS reflled In thl olflce In which the
<br />pnor notice ot lien WI! lIIeo, end
<br />1111 10 lhe case 01 real property. tne lacl of ref,lIng 1&
<br />enlelM and recordld In an Index to Ihe exlent reQurred by
<br />!ubSeCl,on It) \41. ana
<br />181 ,n any cue In wt.ICh. 90 tlays 01 more t!fIOl fO tha dill
<br />of I rail ling at no lice of lien under subPlragraph tAl. lhe
<br />
<br />Slmlary TlCllYIlI wrltlln Information (In IlIe 1l*ftI'
<br />pmcrlblll In fIOulationl iIIUICI by the SIc:rIlIIJ:l
<br />COllCll1ll1lll1 dIInga In tM 1IIJlIYII'IlIIIdIncI.ll111111i1l1
<br />of IucIlllIn III11D iliad k11CCOrdanC111ll11.-1aft (f) III
<br />tilt S1ala In whIe/IllIdI.-1a IlaIId.
<br />
<br />(3) RequIrId RIIIInI PIriod. - 111"_
<br />of Iny notltt of IlIn, the tarIII"'nQuIrId raflJlIlg..-r --
<br />(A) !hi 0M-yUT periDd IIllIIna3D .1ftIr..1QIIIIIIn
<br />at 6 YAre Intr the dI.. of the ..-l1lf11l1ID. IlIIl
<br />(8) tIII_ywlIII'IOllIldllD wi!I11111IQir1t1l1!lDfIJMl$
<br />altlf till dOlI of IlIe PrICI4iIlIl fICl~irtlllllilllll: IIIrIIIl fDr
<br />SllCh nob of rltll
<br />
<br />Sec. 6325. Release Of Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(a) ~ Of UIn. - SlllIjICI 1D s;dl
<br />"llulations u 1M SIcrIWy may pr1KriIIe. tIa s.aa.a:y....
<br />ISSlMl a CIItiflcllt 01 r..... 01 any liIn i.....-s 1IlIII r-..cl Ul
<br />any 'ntemal revIftlII tax nol a.tef tllIn 3D days aftIor l!w day Cl:l
<br />.hicll-
<br />(1) U1blhty Sallst1lCl or lnnlol'tlG!l . The SIcrIWy
<br />linds tIllt lIlIlIabllity lor IlIe .mcnr.l...... !DgIlIIIlr.-i'l!l1ll
<br />In"lftt In rupact 1lIerwo1. I'.u bien tully SllISfiacl 0: I'.as
<br />blc:Ollllltgally U1WIforculllll:: or
<br />(2) Bond ACCIIlt.cl . ThtrIIS tllm:s.!lIClIII IhISIcrm:y -
<br />ICttpted by rum ~ lIolIll tIlII is ClIIIl!:tioMllI.QOll tile ~ ~
<br />!lll imount UJaSICI. togIlIIIr w\lll ~1I l:ItInSl ill r-=
<br />t!llreot. WlllIin till tlnll PfWICIiIItI by In fmdlJC!ilI; rlJ'
<br />extension of such tlmeJ. and tIlat is m ~ara .itl'I S;J::!l
<br />rlllulfllmtn1S ralaung 10 ltllftS. ClIIIIlltions. lno:l tom! oUIlt llo.~
<br />and surttln tlltrton. IS may be s;leCifllCl ~ w:IIl'Ig1.lllt~
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />t_l DiIcIoIurI of c.rtIIn RtIumI Md
<br />Retum lnfonnltlon For Tu ~
<br />PurpoMl.-
<br />
<br />(2) Disclosure 01 amount 0' O"lSl.n~,n~ hpn . II. "N'~~'
<br />II!!" has been f!l@d oursuant lO stctlC.H'\ ~31!1 ~I'\p .t'!IO~:"lt c.' '~t
<br />outslandmo O~"gillon securec 0) su.~ I,en llIil' ~ C:sttClJlClll
<br />Iny person who tumls,," nllslactory ..ritt!~ !\~ till! !It
<br />hll I rloht In the property subltct to suc~ 'i!n 0' 11'\ltll(!S Ie
<br />oblaln a nght tn SUCh proll!rt~
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