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<br />Excerpts From Inlernal Revenue Code
<br />
<br />Sec. 6321. Lien For Taxes.
<br />II Iny person IIlble to PlY .ny tu neglects or reluul .10
<br />. pay tlIl 11m. .fter demlnd, the .mount (Including Iny Intif-
<br />HI. Idditlonlllmount. .Gdlllon 10 lax. or BlMSllbl. penllty,.
<br />tOOltll.r with any coall tIIIt m.y "'rut In .ddltJon lhertfo)
<br />Ih.1I be . lI.n in fnor of !Ill Uni1lcl Sta~s upon .11 property
<br />Ind rlgllts to proDir1Y. wlltlIlIrrul or personll. belonging
<br />to sUCII person.
<br />
<br />Sec. 6322. Period Of lien.
<br />
<br />Un,"1 .notlllr dll. II IpeclllCllly Ilxed by 'IW. !Ill lI.n
<br />llllllOlf(! by IICtlon 6321lhllllrill .llhe time the ......rnent
<br />II mid. .ntl shill contlnut until !Ill Illblllty tor !Ill Imount so
<br />umlld lor . luG;m.nl Igllnll till taxplyer arising oul 01
<br />IUC/llllblil1yIIS SllJ.lltcl or btcomu un.nlorcelble by "lion
<br />0111llM 0111l1li.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />ill Purdllltr'., HokItrI Ot Stcwttw' In-
<br />""'11, Mtchlnic'. UInorI, And Judgment
<br />LItn CI'IdItofl. - The IlIn Impostel by lectlon 11321 sh.1I
<br />nol be vllld II I;llnll any purChaser. holder 01 . lICurity
<br />Imtrlll. llIICIlIllIC'IIi.nor. or juGgllllnllltn crlClllar until notlel
<br />lIltrlOl WhiCh m"re fh. 'eQulr.menls 01 lubllCllon (I) has
<br />bttn mtel by lilt Stc<ellry
<br />
<br />(f) PIICt Fo, Filing Nollet; Form,-
<br />
<br />111 Place For Filing. The notice referred 10 In sub.
<br />*1I0n {I) IhlU be ,.Itel .
<br />iA) Under Sllle LawI
<br />III Alii Properly. In Ihe case at real property, In one
<br />olliet wllhm lh'.Sllle (or lhe counly. or other govlfnm.1lIIl
<br />sufldlvlllOnl. IldfSlgn.ted by Ihe laws of such Stlt.. in
<br />which Ihl pro~rty lunjeelto lhe Illn il slluattel; Ind
<br />(III Personal PrO~r1y . In the cale 01 personll
<br />property. .helher langlbll or Int.nglble, m one olllce
<br />wllhln Ihe Slale (or the eounr~. or othe, governmental
<br />SUbdlv1s'onj, IS duigna'ed Oy Ihe laws at such Sllle.
<br />In whIch 1111 Droperly lull/tel 10 !he /len Is sltulted;
<br />llr
<br />Ill) Wllh Cler~ 01 DlllrlCI Courl . In the otllee of Ihe cler~ 01
<br />Ine Unlled States dlstrlCl court fOI tM ludiclal dlstrlclln which
<br />me properly SuDjecl to /,en " slruated. whenever the slafe hI!
<br />.,01 by law deslgnared olte ol1lce which meels trle ,eQuitcmenls 01
<br />SuDPJtagllph (AI or
<br />It I Wllh Rer.oldor or OO~di 01 Tne Dlslrlct or COlumb'. . In
<br />1M ol1lco of Ins !lererde' o' Dndn of the D/srrlct ot CO"JfI1!11~ II
<br />ftlt pfoperty ~:J~'lfl(1 '0 .t,~ hen ,,, ~ltuaJ~d It'l !>,.l :)I,!f,el .;1
<br />COIIIITl~I'
<br />
<br />"fnt.ed ., Document No.
<br />
<br />88-1 n 2 3 4 5
<br />Grantor' ..... ^
<br />Gfantae . ~
<br />Numerical _ A//l
<br />STATE OF NE8i{ASKA); ,
<br />cor:
<br />COUNT'( OF Hi.d.L ) w\,)
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<br />88J1AY 10 An 10' iz
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<br />(2) Situs Of Property Subject To lien . For purptlllS of
<br />plragraphl (lllnd (4). property shill be dHmtel to belltualld.
<br />IA) Rell Property . In the CII4I of 111/ property, It Ita
<br />ph)'lICllloel110n; or
<br />(BI Ptraonl' Property . In tilt CII4I of ptratIIIIl property,
<br />wlle!lllr IInglbl. or Intangible. It the I"ItIdtncl of till
<br />tupayer It tilt lime tilt l1011ca olllln Is IIIId.
<br />For purpo..s 01 Plrlgraph (2) (B),lht rnldlflCl of. corparatlan
<br />or Plrtnerlhlp a/laIl be dltlMd to be tilt pla 11 wllldl IIla
<br />prlllClpll Ixecutlv.'offlcnf till buJllltlllt 1oca1IlI, ItIlIIIla
<br />rllldlnea 01 . tlxplyer wltoII rllld.nctll wltllout tilt Uni1lcl
<br />SlItH lhall be dHmtd to be In till Olllrlct of Cohllllbla.
<br />. (3) Form . T.hI: .10rm lIlet comtnt of.lIla. nollCl
<br />IIltrlld to In lubllctlon (I) IhIIl be or-tbtd by till
<br />5tcrt1lry. Such notlca .lIIn be vllld notwttltttlndlng anr
<br />otlllr provision 01 llw rellardlng !Ill lorm or conlant of .
<br />notice 01 lien.
<br />
<br />Not.: See section 6323(b) for protection for
<br />certain Interests even though notice of lien
<br />Imposed by sBction 6321 Is flied with respect
<br />to:
<br />
<br />1. Securltill
<br />2. Motor vahlel..
<br />3 PerlOnll property purchtlldll "'III
<br />4. Ptllonll property purellllld In CUIIIl nit
<br />5 Plllonal property aubltmd 10 pollltlOry lien
<br />S. Rill prolllrty tax .nd SPlCIII ......mtllt liens
<br />7. Allld.nllll property sub/1Ct 10 I mlChlnlc:'s
<br />lI.n lor cll1lln ropallllnd Improv.rnenl1
<br />a. Anorney'1 IIenl
<br />9. ClrIIln insurlllCe contracts
<br />to. P.uboak lOins
<br />
<br />(g) Atflnng at Notlet. - For PU'POIII ot Ihll
<br />secllon .
<br />
<br />(11 G.n".1 Aul.. - Unt... nollcl 01 II.n IS rtllltd In
<br />lhl manntr prllCrlbtd In Plragraph (2) during till rlQulrtcl
<br />reflllng perlod,luch notlc. 01 II III 1111. bet"lttellllllld on till
<br />dlle aITwhlch Ills f11ld (In accordancl wllh subsection (In Iltar
<br />the IKplrltlon af luch r.lll1ng parlod.
<br />
<br />121 Pile. For FIling. - A nouee 01 lien 'ellled
<br />during lht requlftel r.lll1ng period tllall be ,"tet," OIlly .
<br />IAIII.
<br />(I) luch natlce 01 IIln II "flied In Ihe ollie. In which lh.
<br />prior nollce 01 lien was Wtel, .nd
<br />(II) In the CII. 01 rill propel1y, Iha IICI ot reltting il
<br />entlred .nd recorded In an Indu 10 the Ulent I eQulrtel by
<br />luDstclton !fl I~). and
<br />18) In any CIse In whiCh, 90 G'YI 01 more prior 10 thl dllt
<br />01 I raWlng 01 not lei alUen undef sutl~an"lph !AI. tile
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<br />SecrNry rac:tlYId wrllItn inIolNlIOtI r.. ... _
<br />or-tbtd in ...... iSMd fir .. s.a..J)
<br />CIIlICIrtIinV . dIIngt ill.. .....,........... ......
<br />of IUCh IiIn ....lIItd 1lI_A.$l...........(IJ ill
<br />IIla S1ItIIn 1IIlIdt __II......
<br />
<br />131 RtquIrId .... .......- 1m.....
<br />of .ny notIcI 01_ ....."'rItIUInd 1IliIIIII.....--
<br />(AI ""-1111.......... 311.................
<br />of e yurllftlr ..II1II11.. . I"" _...
<br />(8) tIlI_,..,..........IIilIl.........oIl,.,s
<br />aflIr till dole .. till ............ r-..... tar
<br />tCICh notiCIll 111.;. . '
<br />
<br />Sec. 6325. Release Of lien Or
<br />Discharge Of Property.
<br />(I)..... or LIIIL - SIIIIljacI . ...
<br />f1lIUlItItInIlI till Secray..,...,... ..s.a..,....
<br />It_. CIrtiflQ.... ........... ..........--.
<br />any lntInIaI_ 111 ......................,.
<br />WIlidI-
<br />111 l.iabllitJ SatiItltlI . u...A,"" . _ ~
<br />finds lIIat IIla IIallIhty tor ............. ........111
<br />In.....1 In retIlId __, ... ... .., ...... . ..
<br />bIc:omIltgIIlJ ~.
<br />(2) 80CllI AccelMId . TlIn II.......... SaaIIIry_
<br />accepted ., h1'U IIoNIlIlIt.................-,-1Il
<br />till alllOUM ......... .... .. ... ... III IIIlItdI
<br />tIlII1Cll. Irittlin till .. ........ " .. t1IlCWiII .,
<br />.Iltnaloll 01 SUCIllillll). IlIlI tlIIIi II iIllClCll-" .. 11th
<br />rlQulltflltnlIl'IlItillD 10 ..... aIlIMiIIlL.. ... ".....
<br />IncllUrIlIeIlhWtotI. at Ny 1lt IPICditclIlr ID ..........
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />{_I ~ 01 c.tIIft ..........
<br />Allum InfornIdon For Tu AdIIIIMIIora
<br />~rpoIII. .;.. .
<br />
<br />I2l 01&e10lUI1 otlmount 01 oulslln<l,ng htn . tll !Il)t,,~~!
<br />IlIn hll bltn ,,1111 pUllulntto Metlon 1323i11.l!lt .!lIO\Int alIM
<br />oullllndlng ollligltlon IICllItlIIIr SUCIl hen l!IIIy"........
<br />Iny IlIfton .110 IIlrnil* SlUS'acl1lry Wlittttll'filNla IMl ""
<br />has I right In the Prtllllltv IubifCt to I~'l:h Itfn O~ InltClft III
<br />oblllA I righl in such property
<br />
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