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<br />Excerpta From Inttmll R'Ylnut Cod,
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<br />Sec. 6321. Lien For Taxes.
<br />
<br />If Iny porion IIlbll 10 PlY Iny tal naglectl or rlfusello
<br />. pay Ihl lime Ifllr Olmlnll. the amounl (incluOIn; any Inllf.
<br />III. IOOlllonl1 Imount. addlllon 10 I.x. or ....n.bl. penalty,
<br />1000lthlr wllh any COlli ItIII may accru. In addlllon therlto)
<br />Ihlll be I lI.n In f.vor 01\111 United SllltS upon III property
<br />.nIl rlgnll 10 propt",. wlletller real or perlonal, belongll1Q
<br />10 luch person,
<br />
<br />Sec. 6322. Period"Ot Lien.
<br />
<br />Unless anolMr dl11i It: speclflcllly flIed ~y law. lilt lien' .
<br />Imposed by secllon 6321 shallarlSflaltht lime In. IIlessmenl
<br />Is mlOI anll shall continue unlll tI1t lI.blllty lor lhe amount so
<br />ISIISSed (or I judgm.nl agalnll lhe lalpay.r Irisin; oul of
<br />such lIaDIIlty)Is salllfied or becomes unenlorceabl. by reason
<br />01 lapSl 01 lime,
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />(a) PurchlHr'S, Holders 01 Security In.
<br />I.rtlb, Mechlnlc's Llenors, And Judgmenl
<br />Utn CrtdUofl, - The lien Imposed by section 6321 shall
<br />not be valid as against any purcnner, holOer of a security
<br />Interes" mechanic's lienor, or judgmenllien creOltor unlil notice
<br />lhereof which meets the require men Is 01 subsection (I) has
<br />been flied by lhe Secrelary
<br />
<br />(It Plac, For Filing Nollee; Form,-
<br />
<br />(I) Place For Filing. The nolice referred 10 in sub.
<br />seclion lit shall be filed.
<br />(A) Under Stale laws
<br />(I) Rell Propel1y , In lhe case of real property. In one
<br />office wllhln lhe Stale (or me counly, or olher gov.rnmenl.l
<br />su~l~i~on), at deSignated by Ihe laws of such Stale, in
<br />whltn lhe propeny suOlecl to me lien IS sltualell; and
<br />III) Personal Properly , In lhe case of personal
<br />property whelMr IRntl'ble Dr Inlanglble, in al1t olflce
<br />'(Ilhln Ihn 51"1< 'or Ihe counly ur Olhel governmental
<br />~Ublllvl~lonJ, as oOSlgnalod DV Ihe laws 01 such State,
<br />In IIfhlch lhe propeny Subject 10 the lien Is sllualed;
<br />or
<br />(B) 'HIm Clerk 01 Dlstnet Cour! . in Ihe o'ltee ot the clerk of
<br />HI. UOIted SlaW, d,slII[1 court lor Ihe ludlelol dlStllCt In which
<br />Ine property sUD,eel 10 hell IS ~llu~l.d wh~never Ihe Stale has
<br />1101 bv law de,rgnRted o~. (J'ltte "'h,et, meeu Ihe IOQUircments 0'
<br />woparagreph I'" 'J'
<br />IGI With R~COldcr QllJeeds '.)1 1 he 0lS1l 'el 01 Columbia. In
<br />the office 01 the Recoldel M Deeds ol!rle OIWlct of COlulnbla, 11
<br />If':~ pfOPfPt'i <iuhler' 1/) 'tUl II~n ~i sltUi]IM <rl .rll' f)lf,lrlr.t .,1
<br />Cr~umb;a,
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<br />~nl...ed U Dooument Nt\..
<br />: 88-1 0.2 3 3 I 4 b
<br />Grantor ---1L-
<br />Grantae . . ~ .
<br />Nurnerfcal IV/:;
<br />8T A TE 0 F N E13HASI\A) 55 i
<br />COUNTY OF HALL }
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<br />(2) Sllus Of Property SubJect To Lien . For purposa of
<br />paragr.phl (l).nd (4), property shill be dHmadlo be Il1ultICI.
<br />(A) Raal Property . In tI1I CUI 01 ,..1 property, It hi
<br />pfIysIclIIOCl1l'Jn; or
<br />(8) Plrlon.1 Property. In till CUI of ptl10IIII propIf\y,
<br />whelhor tanglbll or Inllnglbl.. .1 IhI mldlncl of till
<br />\IIpIyar ., the lima \III nollce 01 IIIllIa iliaci.
<br />For purpo..I 01 paragr.pf1 ~ (81. till mldlllCl of I corporation
<br />or plrtnarlhlp ahcll be dHmadlo be IhI pilei It whlclIlIlI
<br />principII axacuUn onlet of \III bull,,", la 1ocI1ICI. and lIlI
<br />mldlOc. of . IlXpayar .ho.. rnld.ncela wllhout till Uftllld
<br />SIIles sh.1I III dHmacllo III In tI1I IIlllrlet of Columbia.
<br />. (3) Form . T""orm and conllnl of IN ,1lO1lCI
<br />ralerrad 10 In lubllctlon (II allllI III ~. br, till
<br />SlCrll.ry. Such 'no1lct .hlll be'y.11d nolWlthatlnlliita 'an, ,
<br />ollllr provlllon 01 t.w regarding IhI form or content 01 I
<br />nollce olllln,
<br />
<br />Not.: See section 6323(b) for protection for
<br />certain Interests even Ihough notice of lien
<br />imposed by section 6321 is filed with respect
<br />10:
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<br />1 Securl1les
<br />2 Motor v.hlcl..
<br />3. Personal propeny purchased .1 rel.1I
<br />4. Personll property purchased In casual sal.
<br />5. Personal proporty subjKted to poSSlISOry lI.n
<br />&. Real property "I anll spec!al ...I..m.nllien;
<br />7 Residential property sub/acllO I m.chanlc's
<br />lien for certain repairs and Improvements
<br />8. Allorney's liens
<br />9. Certlln Insurance conlracts
<br />10. Passbllok loans
<br />
<br />(0) Aeflllng Of Notice. - For purposes of Ihls
<br />section.
<br />
<br />(I) General Rul.. - Unless notice 01 lien Is reflled In
<br />Ihe manner prescribed In paragraph 121 during Ih. r.qulrad
<br />reflllng plllod. such notice 01lle8 shall belrtlled .llIted on t!lf
<br />dale ol1'whlch Ills flied (In Iccordlncl with subsecllon (I)) .Usr
<br />Ihe explrallon of such refillng period
<br />
<br />(2) Place For Filing, - A nollce 01 lien reflled
<br />during Ihe required reflllng pertod 1Illll1lll1ffICtiYl only.
<br />(Al iI,
<br />(I) such notice of hen is reflled 10 lhe olfice In WhiCh the
<br />prior notice of lien was IIled, and
<br />(III In the case 01 real propel1y, the Igct 01 rellhng 1$
<br />entered and recorded In an lOde. 10 Ihe e.llnl reQulled by
<br />9ubSlctlon 11) 141. aOO
<br />18) 10 any clSn In WhiCh, 90 days 01 more pllor 10 Ihe dl"
<br />0' . r.tIIlng of no lice 01 lien under subNU01laJl1l41; 1/111
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<br />SImtItY lICIiYId wrItIIn information rift till .....
<br />prIICflbtd In /1OU1ItIlIllI IIIIIIlI lIJ 1111 SacIIlIry)
<br />concerning . cl\lnDllIl.......,... -.. K .1IDlIIlI
<br />of IlICIlllen IllIIotllad In 1CClNdIIIliI.....1IIIIIIdIan (f) III
<br />1111 S1I1Iln 1lIlIcII1Udl nailIInIlIlIlocIIId.
<br />
<br />(3)..RIquIIId ~ PIIIod. - .. .. -
<br />01 lIlY notIa 011..l1li....,.. ralIIIID ...... _.
<br />(A) l/la 0ftI-JIIl' parIod IIllIIIlO . dlYldIr.. aplrIIIon
<br />of I yam Illir 1111 do of l1li _It oi/ 1M_ anIl
<br />(Bl lIII one-year parIocIlIllIInII wItII tIIIup1r1lillnoll,..,
<br />IllIr 1111 cIoA 01 l/la prICacIIng lICIuIrId ,.... period for
<br />Iud! nollCl 01 tlIlL . .
<br />
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<br />SeC. 632s~' R8Iease Of' tim Or
<br />
<br />Discharge Of Property.
<br />
<br />(I)..... Of UIn. - SIIIiKI Ie IiIdl
<br />l'IIIulltionla .. SecnIIry lIlY pllKrikllll SIa*Y....
<br />luve I c.rtIlIcItt of rwINII olllllf lIan iIIpIIIlI"'lIIlIId II
<br />any IntemII rI'ftIllII till tlDI....lIlIn 311 dip aftIIr1M day an
<br />wlIlclI'
<br />(1) Uablltty Salllllld or lJI.olartuIlIe . ThI SItmIry
<br />IInds lIIaltlllllabllityfor t111111lOl11l....... ......wlIlI..
<br />InllllSt In rnpact .... fill IIItn tully IIIi11iac1 lir fill
<br />bIcollllllgally unnorcaIllI; or
<br />(2) Bond AcctplId . TlIIrI is fumisllacllO till SIattIry IllllI
<br />ICCllltICI by 111m llIond tI!It i$ ~ilio!lacl upon lilt lIIyt111l1t Of
<br />tI1I .mollftl 1SstIIId. togI1llIr wIlIl all u..t In I'IIDICt
<br />lhIraol. willlln "" ti"" pmcrillacI by law flllCludiftCl lIlY
<br />extlOslon of sudllimel. and tfIIt is in ac:cordlllCe wilIl sudl
<br />rlllulr.menlS rtf.Ung 10 "ntIS. COlldltiolII.IIId tomI 01 t!II bonl'l
<br />and surelln lhIraon. IS may III speclfiacI by .lUdll'lllulllicnS.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(kl DllclosUrI 01 CtrtIin Rttumnnd
<br />Rltum Iniormatlon For Tu AdmInIItrItIon
<br />P1If1'OIH. - .
<br />
<br />12) Disclosure ot amounl 01 oulslaoolOg lien .11 a nolrt!! at
<br />hen hIS been filed pursuanl to sectIon 6323(1), the amount 01 t1lt
<br />oullllnding obllgltlon secd by such litn lOlly be clistloleCl to
<br />.ny person WhO lurnishes satislaclory wrillen evidence lIIat !If
<br />has a rlghl In Ihe properly subjecl to such lien 01 ,nlenlls to
<br />oblaln a right In such property
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