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<br />Excerpt. From Int.m.1 R...nue Code
<br />Sec. 6321. Lien For Taxes
<br />
<br />If any person l'lble 10 pay any lax negllcts or relusn to
<br />PlY Ihl same Iller demand. tilt Imount Ilncludlng any Inllr.
<br />HI. additIonal amount arlliltlon to lax. or UHSSlble penllly.
<br />together with Iny coslIllIIl mlY Iccrue In Iddllion tlltrlta)
<br />shill be I lien In flvor 01 tilt United Stites upon III property
<br />Incl nght! 10 prOlllrty, wllttIMr real or pellonal belonglno
<br />to suCh ptrson
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unless Inother dlte 15 SptClficilly IIXecl by Ilw, tilt lien
<br />Imposed by section 532' shill arlu It tilt lime lilt IIItSsment
<br />15 mlde and shill continue until tilt hablllty lor tilt Imount so
<br />ISHSKd lor a ludgmen! Igalnsl lilt taxpayer arising au' 01
<br />such IlIbIIltyl IS satIsfied or bllcome! unenlorceable by reiSon
<br />Of lapse 01 lime
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />Iii PurchlHr'., Holden Of Securtty In-
<br />1ertItI, IItchanlc'l LIenorI, And Judgment
<br />Lien CfIdtIorI. - The hen Imposed by seelion &32, Shall
<br />nOI tlt vllld as igllnSt any purcnlSlr. holder 01 I ncurlty
<br />InllrHI. meclumlc's lienor 0' ludgm'nllten creditor ynUI nOli!:!
<br />mlTlOI wnlC11 meelS me 'egulrements Of SUbseC1lon In hn
<br />bien filed by me SeCrelir}
<br />
<br />", PSIct For Filing Notice; Form,-
<br />
<br />II) Place For Flhng The notice relerred 10 III sutf-
<br />seellon (al SIIiIJ be hied.
<br />IAI Under Slale Laws
<br />III Roal Proptrly In me case 01 'eal properly. In one
<br />olflce wmlln me Slate lor lhe county 01 olher govlrnmentll
<br />SU~lvlllon) 81 deSIgnated bv me 11.01 01 such Stile, in
<br />"hl~h lhe property subleclto loe lien IS sltualed, Ind
<br />"" P~rRo081 Propell'l ,,, me case of ptrsonal
<br />p'operty Whi!t~ tangible or .ntenglble ro one O"IC!
<br />INlthln 'he Stale t(p ,tit cour.l" 0' n1hcf governmen1al
<br />ltut)(1 I'll I !')lor. , a!. jp~~"Jfl;'1If'!1l [ly 11lf' ,AWe, of 'iouctl State
<br />10 .r",r, ITI~ CrOIH!'l'f ~uOIt:C: It tilt: IllHl IS SlIu.lted
<br />or
<br />lB. INITr ell"t' Q' D1ShCI r,Ol1r! In 'ht OffICE' 01 UUI clerk of
<br />Ill.. LJOlfll!t, ~,tall1!" !1";\rlr" (f1u'~ 'f)' ,~~ judiCial rllstrlr.11n wrm:tl
<br />tnr. DrrJr)f..'!"'~ ...IDIl!(l II, II'" ", j,rLlijll'r. .u'iH1f!'1'1H trw S1(t~P has
<br />1101 r/Y i~w O~~I'J"it'erJ l)r'!" nft'rf' W',,,~_,, rlrMIIJ rnfl rOQLJlllmlflnts Of
<br />!H1rJ03'ilQf~P" :/. ~"
<br />1[, W,lt, Rp!C()fO",r (J! Det!o'- :~I . h~ l)1~ll'IC' Of :olumt,l_1 In
<br />ff',. Of1ICf. nf fhl'l ner.nn1t!' n. O~A1~. '1' fhl'l nt!ll'lrl nf Cotllmhu~ I'
<br />
<br />UI" ~ITJpPf"{ '.uIJ"',
<br />~olumbla,
<br />
<br />"\I ..., -,IL"..lIf'!;'" "., . 1.1' (t 'II
<br />
<br />Entered ai Docoment ~ 1
<br />88- ,,1 0 2 3 4 3
<br />Grantor.,-- -
<br />Grantie~-
<br />Numerical /IJ If
<br />5T ATE C F N El1i\ASKA)
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<br />(2) Sllu. Of P'Olllrty SubJIC1 Tp lien . For ~ of
<br />plrlgrlphl (1) Ind (4), property IhllI be dHmld to be 1ltUIlIll.
<br />(AI RelI Property . In tilt CUI DI' rut ~. It Ita
<br />phYlIClllllClllon; or
<br />(8) "'lIonal Property - In tilt cue DI' pmoIIIl prDJIIIty.
<br />whlthtr Ilnglbll or IntalllllbIG. 11 tilt ItIII11nl:1 01 tilt
<br />wPlylr It 1111 lime the natlca ofllln is 1111d.
<br />For pUrJlllHl 01 PlfIlIrlp/l (2) (8). tilt rIIidIra all corporation
<br />or p.rlnerthip IhllI be deemed to be tilt pilei It wI1lch lIII
<br />principII IKlcutlvl offICI GllIle bullllIII illocatId. Il1II tllt
<br />resldlncl 01 IlIXplyer wlIllU resldInCIls wltllout tllt UnItM
<br />Stiles shill be lIeemtd to be In 1111 Dittrlct of Columbia.
<br />13J Form . ThI farm In.! COn1ll11 If l1li noliCI
<br />ralerrlC! to In lubeeclion (I) lIhIlI be prwcrIbIll by tilt
<br />Secretary. Such nollct Ihlll be vllid notwItIlIlIndlllll any
<br />otlltr provlllon 01 IIW rllllrlllng the form Dr contini of I
<br />oOtlce of IIln.
<br />
<br />Note: SeB section 6323(b) for protBction for
<br />certain intBrests eVBn though notice of lien
<br />imposBd by sBction 6321 is filed with respect
<br />to:
<br />
<br />I Securlltes
<br />2 Motor VlhlClu
<br />3 l'llIOnll property purchllld II fIlllI
<br />4 PerlOnll property purchlHd In Cllull Ale
<br />5 PellOnll PfDllIrty SUbllCled 10 JIllIHlSOry IIln
<br />6 Rell property IU: InIl SplClIl UllUmenl "ens
<br />Raldeo"ll property subjtct 10 I mtehlmn
<br />Itln lor ClrIIln raplltS InIl Imarovlmenu
<br />8 Anomey's "Ins
<br />9 CertllO 10lurlnce contraclS
<br />10 Passbook loaos
<br />
<br />101 Reflllng Of Notice. - For ourposes 01 th'l
<br />secllOo -
<br />
<br />(1, G.nerlll Rule, - Unless no lice of lien IS rellled 10
<br />lhe manner prescribed 10 paragrlph (21 durlOg the reQuired
<br />rellllOg ptrlod. Ruch noUce olllln sl1IlIllI trilled as mid on lhe
<br />dlle orrwhlch 1115 IIIed 110 accordlnce with subsecllOn IIIl altlr
<br />the Ixpl'llIon or IUch rlfllloo period
<br />
<br />(21 Place For Filing. - A nollce 01 Ileo ,,',Ied
<br />dUrlog the reQuired re11110g lHlrlnll shall be IIfac:llve on II
<br />(AI II.
<br />III SuCh nollce c' lien IS rellled 10 Ihe olflce 10 whIch lilt
<br />orlor OOllce ollleo waR lIIed and
<br />1111 10 Ihe case 01 ,eal p,optrty the tacl 0' reUhng I~
<br />entered and reeorden In on Inds. to Ihe .xlenl reQuired by
<br />subsecllon 111 141. BOC
<br />/81 10 Rny !:as. 10 whiCh 90 nays or mal' prlO' 10 lhe nsle
<br />01 8 ,.f11100 01 nollce 01 lien unde' eublllrlglsph fAllhf
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<br />SIcIItary fICIi_ wrftIaft lnIonIlIllan [Ill .. _
<br />pmcrIbed in rIgUlaIianI iIIuIll .1Iy _ ..."
<br />conctmlng . dllngllII......,.... ........11' .....
<br />If IlIdIIiIn 1I...1IIIlI iIIaco.._.....e --ro III
<br />tllt Statlln M1il:II.a. rIIiIlIIa ......
<br />
<br />CJI R..... ...... ....... - 111"_
<br />of lilY noIIce of .... .. ... "IIQUiIId IWfiJiIIG JIrW' _-
<br />IA) tilt Ollt-yllr..... MIing 3D llIys..._.........
<br />of ti yI&JS IfIIr tllt dill tllllll -..-lI cl tht IlL .-c
<br />(8) tIltone-yur1llfiDcllllllm;.-iIlI t!IIltQIllIItiDlIlf.E,.,
<br />alltr tilt c1_ of 1111 ~lC fIC'.'i!ICI ~.JeriIC!"
<br />SutIl nolillt -' IiIft
<br />
<br />Sec. 6325. Release Of lien Or
<br />
<br />Discharge Of PrOperty.
<br />
<br />(II....... 01 UIIL - SiOIIlIJCID sa
<br />rwgulltillllS U till SIct.wy lUJ ~ tht ~ I11III
<br />Issue I ClftifICltl of rMBIlf an, ItIlI ~ W'Illl ~ ID
<br />any il\lll1ll1 _ W _ ,.. 8W:lJD dIyI dI! l!lE"""
<br />whidl .
<br />m LlIINllly Sabsfllll Dr ~..... - 1lR ~.
<br />IlllCls lfII11!II11IIII1ft)f1Qr tllt UIilU:t__1IIIII*"'" at!
<br />tnltfllt In fWIIIICl lMfIIIf. ...as ... IlIlI'ir IIIldIe cr ..
<br />becoll1t lIgIlly UlIIlllarc&llllla. D'
<br />!2J lIoncl ACCIIlIIC. tlwnls ~ =_~_
<br />aCl:lpllcl by hUlllllonl!1IIII II ~I!~ llNIII___-'
<br />tilt Imourll _. ~ Irl!:! aID =--at ill ~
<br />thereof. orilltin the tr.ne ~ t'J .. ~ q
<br />eKltnSlon 01 sllcllllmtl. In: ttII1l1 ~, ~WCIt.1IIll ~
<br />qQul,.menb INIUI\ltDIetr.':I. amd~.n!tDml~tMlte/IlIl
<br />ancl sursllft tMrIon. as ~,.~ ~'1:I:l'> ~
<br />
<br />Sec. 6103. Confidentialit)- ami Dis.
<br />closure of Returns and Return In-
<br />formation.
<br />Ikt ~ 01 C<<tIIn AlUMIIId
<br />Rllum InIonltItioftFor Tu u\lfIIi~"'1
<br />,...... -
<br />
<br />t'2! nISCIDSU~~ a' amoLlnt ('I. O..lts.:a"::I1'\; r~..~ !' iI. "'~I!.::'t' C'
<br />IItm hiS bper t\lee :1'..l~!;.uarl ~l' S'~IOr. e..:;:'J. r.'\t I~~;.;~l (',t ~
<br />oubllncllng obhgltlOn MCIJfIC: by su~ 1..., lllIy \If ~~ 11:\
<br />Iny ptrson \!lhD tumlSh!$ Saltslldol\' wrritltfl "lIlf:a tIIIl lit
<br />hiS a "Ohl In Ihe P'Optrl~ subl!Cl Ir su~. "f" C' 1",~"eS t~
<br />ontain a rlont on SUCh prope."
<br />
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