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<br />Sec. 6321. Lien For Taxes.
<br />
<br />II Iny person 1111111 10 PlY Iny IU neglecls or reius.. 10
<br />PlY lilt ,~mt Illtr demanG, lilt Imoun! (Including Iny Inler.
<br />"1. Iddlllonallmounl, addition 10 tn, or I,sesslble peIIIlty.
<br />IDllelhlr wllh any COIlS lIII1 may accrut In addltlon ll1trtto)
<br />Ihlll 1lI I hln In favor of ll1t UnltId Sill.. upon all prooerty
<br />InG rl~hlS 10 property. wIltl!llr ,..1' or personll, belonging
<br />10 ,uCh pel1on.
<br />
<br />Sec. 6322. Period Of Lien.
<br />
<br />Unltsl Inolllar date I' speclflCllly fixed by law. lhe IIsn
<br />Imposell by secllon 6321 Shill 1115' 11 the time the I_ment
<br />II mlde Ind shall conllnlll ootll the IIlbility for the amounllo
<br />UHlHd (Of I ludgm'n! IgllDSI Ihe Iuplyer Irlsinv oul of
<br />suCll habJllly) IS IIhllled or llIcomes unentorceable by rllson
<br />ot lJpse ot hm.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />III PurchlHr'., HoId.rs Of Stc:urIty In-
<br />ttrlltl, 1ItchIn1c'. LItnora, And Judgment
<br />LItn CfICIllOI'I. - Tht hen Imposed Dy slellon 6321 shill
<br />nol be vahd II IgllnSl Iny purC"lser. holder of I IlCurlly
<br />.mar"!. mttItanlc'lllIno. or ludgmlnl hen credilor until notice
<br />ll1trtof wh,Ch m~l~ the rtQullemenlS 01 subuetlon (f) hu
<br />l;etn flltll by lIle Sloera.y
<br />
<br />If) PIKe For Filing Notice; Fonn.-
<br />
<br />III Place For r,!,nQ Th. OOl,ce ''''erreo to In sub.
<br />seclJon IIi ~alJ 0. 1,Ieo .
<br />(A) UMe' SUle L.l!.1
<br />!II RUI l'ToperTy . In the caS! cl .eal property. 10 one
<br />OU,ce w"hln Ihe Sl,te (or me couM) Of Olher governmemll
<br />S~!lety'5'01l). IS d"'gniled by me laws 0' such Stall. '"
<br />*t"c/llhe prO~"f subleel 10 'he lien 15 IlluallO Ind
<br />i1ll Persor.a! P'opel1y Ir Ihe cue ot personal
<br />propeny. ~IFler Ilngdlll or !nlangIO!e ,n One oMICI
<br />'Nllhln thfl Stat!' 10' t"'t row"ty D' Ofhtl QCl'ernmental
<br />iut;d'''lSIIj~, I!:! :::t~pQ."',.altC ~,~' 1'~' :a...s (j~ ~,JCri State
<br />,q WhiCh tne plopelly S.Ojtel to (ne lien II SIIUltIO.
<br />or
<br />{Bl Wit", Cler.. Crl CII!!.t1IC! C:l.l;J"" 11"1 H~f! o~f,cl' of ml' (It,i 01
<br />!!\e untted StiltS OI$lrlr! (l)wr1 -f(il l!".4! 1\..101:'111 CI~1f1(1ln ..tll(.h
<br />t!'\e prtJDeny S.U':)J~ct 10 l:pr' 'i. S.'hJ.H1~C lft!!':!'-nt'IIt" tt',! Stl/llP f'las
<br />not::.., ta. Op&lcnatt-e 'J!'\~ offiCI' Illr't",(tl mfflts t~p rf':)uI11 ml}r,!s n'
<br />S:J>>arIQflp!', ,I. :.r
<br />l{;l W,t~ ~ert,'Of:f D~ nr:ec~ J "t lll!!!',[l ('I ~Ojll'~'<, J IF'!
<br />~.f ",!'iCil! 1)11h! 'P:e(:c,.~t't ~,' Of:M~ ~I 'hr rL""H'rl c' CCl'v'''' A .
<br />1l"lt Df':)p"~lV ~u~l;~Ct ,~, '''f 'I,r ~, ~'lv~lf':'l ~ ~ e,~. , .
<br />':!Jt:..lm~IJ
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<br />Entered ~:; Document No.
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<br />8- 1~02344
<br />Grantor --'l.--. _
<br />Grantee /,YJ
<br />Numerical A/;,;)
<br />TAlE OF tIEJrU:';;(A)
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<br />(T. Situs 01 Property Subjecl To Utn For PUrpoRl of
<br />plrlgrlphl (111nG (41. property Ihall III deemed 10 1lI111uIltd .
<br />(Al R.I' Property . In 1111 call 01 rill property. II III
<br />pllyslClllocatton: or
<br />(BI Ptllonll Property - In l!lI CIII 01 ptt'IOfII/ \IlOPII1J,
<br />whllh.r tlnglbl. or Inlllllllllll. II ll1t rWIOInCI 01 I!II
<br />WIIIYlr allllltlrna l!lI notIcI OIlllflll flIId.
<br />For purpo... of paragraph (2) (8). l!lI I1IIdtnct 011 cMporatIon
<br />or partn"lhlp shill be deemed 10 III ll1t plaCl II wIIlclll!ll
<br />principal uleuflva office 01 l!lI bullllHl II localld. and till
<br />mld.nct of I tupay.r wII011 r"ld'lICIls wltl1oulll1l UnIled
<br />Slit" Ihlll be deemed 10 11'1111 ll1I Dillricl of Columbia.
<br />I3l Form . TIll form IIId conlant 1If ll1I IlOIlOI
<br />"',"ed 10 In subllction (II l1li11 III pmcrIlled by till
<br />Secrttlry. SuCI1 notJct lhall III valid I10twillllllnlllllll lIlY
<br />other provilion 01 Ilw rlCllrdlllll the lorm or continI 01 I
<br />notlcl Of liln.
<br />
<br />Nott: See section 6323(b) for protection for
<br />certain lnterllsts even though notice of lien
<br />imposed by section 6321 is tiled with respect
<br />to:
<br />
<br />,. Securltin
<br />2. Motor vehicles
<br />J Personll property purCllUed II rellll
<br />4. PtlSOnll property purCl1aH<lln ClSUII ule
<br />5. Psrsonal property lubjlCled to poIIIIlOry hen
<br />e. RIal property tu Indlpeelll ......"""III.nl
<br />7 Rtsldll1tlal prOperty lUIlItCl to I rnachanlc's
<br />lien for certJln repatrs and Imorov.men\5
<br />8. Anornty'sllen,
<br />9 Cartlin Insurance contracts
<br />10 Plssbook loans
<br />
<br />(gl Rtflllng 01 Hollet, - For pu'oom 01 Ihll
<br />seellon .
<br />
<br />(1) Gtntnal Rule. - UnllSS notict 01 IlIn IS reflitll In
<br />th. mlnner prescribed In paragraph (2) dUllno the reQulltll
<br />reflllng pellOO. such notice of lie. shaalle UlIltIIUlll.d on IhI
<br />dlle OITWhlCh illS flltll (on accoldlnce w,lh Subllcllon 1')lll1tr
<br />Ill! ~plrlllon 01 suCll rsfiilng penod
<br />
<br />i2I PIle. For Filing. - A 'oll,e ot "en 'ehled
<br />Ourlng lilt IIqulltd re'lhng perloclllllll be aIlKU" only.
<br />IAI'"
<br />1'1 such n~IICt 0' lien is ..hied In Ihe otllce ,n ",hleh the
<br />pTlo, notICe 01 lien .as hied. Ind
<br />1111 10 the caSt 01 real property. the Ilct 01 'e"Iong IS
<br />enlered ana recorded In an ,hllt. to the utent rpQUlrtll by
<br />'uoseChon ," 1-'. ana
<br />BI ,n Iny C.ftll In whICh 90 dlr' or mOIlI1l'~' III the aall
<br />nl I rpI,l,no 01 oolrel oillen un'ile, $UbDIi/I~rBOO IA. lhe
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<br />SecrIlIry fIQiYId IIfiIIIn informalion [m !III I'IIIIIIIr
<br />pmcrIlled in 118u1111ons iIIuId IIy I!II SIaIlIry)
<br />concemltIg I dtllllllII" """"'.lIIidIIa.lf allllic:ll
<br />0' IUCllIiIn II aIIo 1IIIcI1n 1CClIrdIIIcI...1UIlIIctiIII (I) In
<br />!III SIalIIlI wt*ft 1UCtI......... .......
<br />
<br />(3) ...... RIIIDg PIrIod. - lA.. CUI
<br />01 any notlcI a11i11t. 1M... '"rIlaIQll1lfilillD ~....-
<br />(A) t!It 0III-)'tII' pIficId IIIlIing 311 days *'..tIIIirIbaC
<br />0111 yN1I alllr till 11m 1If .111 '1 of .. _ IlIll
<br />(SI ll1I 0IIt-ytI1 PIriOd IIdngWitlt till apiraliaItofl.-s
<br />IftIr I!II doll 01 !III pl'ICIlIinC rwl/llllICllllllilll ""1Clr
<br />svch I1OIiC1 01 rllft.
<br />
<br />Sec. 6325. Release Of Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />Ill....... 01 lIIIL - SlIIiiId . IIIdl
<br />l18ulltiOnl..I!IISIcrIIIry..,~ "~IIIIII
<br />11_ a artiflCl1l 01""-..., _...... ..........cn.'
<br />IlIJ Inltmll r-.- tu lllII'*...3ID lIIys""1!le"" Cl:l
<br />aoIIlctI.
<br />(I, UaIlility SaIisfied or lJI_Dl~ - n. SIo:rr.aly
<br />IInds lllal t!It rllllilitytDl'IhI_....... 1IIl'!lIrr.1:>'!!II
<br />Inlt,"t in :apect t!lIrN1. IIu IIIIn r-..1lly IIllSfJ1C or !:as
<br />bIcomt IegI/Iy -'1Il'tIIIIlI; or
<br />(2) Bond ACCIIIMd - nw.1I UIliSllIlI ~ l!lt SlcsM&t)T ~
<br />1tCIOlIlI1Iy 1Ii1ll IlIlIlIll!llll IS ClIIIIitiCnIC ~'POlI!III JIY'lIlIM ef
<br />t!It amount ....... ~ dIl iii lltWWIl 1m -..c
<br />lIlnOl. wilNn !III tilM .-.. ~ 1ft r~1l!S a!'!f
<br />lXllnslon at IlICIl Mill. IIlCll!llllSln 1CCO!Q!a .~T.l ~
<br />I1QUIIllIIII1lS rtlItIlIlllo _!IllS. condIioIls. W 100m olt!ll ~
<br />and sumils t!Itrton. IS llIlIy lit IDIdtIIcl ~ sadl ~
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />Ikl DiIcIoIurt or Ctl'tIIft RItumIIftd
<br />Altum Informltlon For Tu Adfnfnlltndion
<br />Purpoltl. -
<br />
<br />f21 Olsct(lsure of .amou:'11 ct ('li.itsu.~:'-:.; f;',:- 1-" ."".:z~,~ cr
<br />'ltn hu tlHl'I 'd~ Cl;,.lflu,a"t tiJ 5~ct.;:!,! 6:k1:~' t!'\, :':'l"O..;.,t~. t~
<br />OUtst.lnGlng OllllQatlon MCInO by Illdllltn Il'.ay bf. Cl:stI~ 1Il
<br />any pellon who tumisllu UlisllClOry ""Ittt~ !\'ldl~ tl\a. tie
<br />hu I TlQhl In Ih! ~roperty ~ull!fCI 1~ 5U~~ "e~ ~, ,n~e~1 t~
<br />obll1O I nghl ,n suc~ pIO~~
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