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<br />Excerpts From Internal Revenue Code
<br />Sec. 6321. lien For Taxes.
<br />
<br />It any p~r50n liable \0 pay any Ial neglects or retuses to
<br />pay the Slme afW demand, the amount Ilnciuding Iny Intlr.
<br />esl. aed'tional amount, addition to ta<. or a1sessable penalty.
<br />together w'th any costs thaI may ~rue 'n addl!lon thereto)
<br />~nall Dc a ',en In favor o! l~ United Stales upon III property
<br />ana ngnts 10 properly. whfther re81 or personal, belonging
<br />to such person
<br />
<br />Sec. 6322. Period Of lien.
<br />
<br />Unleu another date Is speclf,callY hed by law. the lien
<br />Impo~eO by seCllDn 63j?llnJlI Irlse at the lime the assessmlnt
<br />IS maae ana shall continue until the habllity ror the amount so
<br />assessea lor a JuOgment against the taxpayer arising out of
<br />such Ilabll'lyl 's satl~1lea or bec~mes unenforceable by reason
<br />of lap~e of lime
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />
<br />la) Purchaser's, Holden 01 Security In-
<br />
<br />teftlt., Mechanic', L1enors, And Judgment
<br />
<br />Lien Creditors. - Tne lien rmposed by section 6321 shall
<br />nol be valla a, agaln't any purchaser, hotae, of a ,ecurlly
<br />'"terell. mecnanlc. lienor 0' luogment lien crealtor until notice
<br />Ihereot wn,c~ meers the 'eQulfemer,IS 01 5uO,eCllon If' has
<br />llOen filed by 1Ti! Ser.r!la'y
<br />
<br />IfJ Place For Filing Notice; Form.-
<br />
<br />I'll Place ror rlllnQ TfiC notIce referrm1 to In sut).
<br />seCUDIllilJ .nall be IIltd '
<br />fA, Undrr S1aTt litwi!.
<br />Real Propert'1 In 1he c.,l!il! 01 r(jaJ property III ant'
<br />t1ftltt '~ntflln th~ Stale lOt ttle rounl~ or Otrlf~r govornmental
<br />~uMlvl~lonl 05 aeslgllafeC Dy Ir'f 'aw& Df sucr, Stale In
<br />"'tuet' lite P'!Jpertv sub,e:-I to Hit! lien IS sItuated and
<br />I" Pr,rs(ma1 PrOp'flf1y /("1 thtl cast: at personill
<br />p'operlY whelhfl tanC'ble "' Inlang'bl. III ona OrlICI!
<br />~lItt'iI" !tic SI(W~ 'Of !ltr, r:(l.l~lt'1 UI pHIf." iJOVf:,"fTlfHlhll
<br />f,llbdl.'~~l(lnl iJ!\ C!esIC~;Jtec Vy the I,)W!. Of ~UC'" Stale
<br />,I" 1t:lllff' HI I! ;lrODMty ',J!JI~r' 'f, Ih" 'lrH1 IS $HlI.alfll.1
<br />or
<br />HI! ""'dtl Clnr~ Of Olr-toet Crllrl IT' ttUl ol1lf.r 0' thP. clWII I)'
<br />nl~ :.trul{'Q ~1'iJ1t!~ dlr.fI1l.1 ["(hI" frlf Itill rlJdIC,i!IIlI!:t'l(~II(1 whJC"
<br />"Ie ~rOtJe"y ~.,jO,fI{ I 'lJ hti(\ 'r, ~lllUi!lfH' ~d\!":nt fr.-' "H~ Stilh' tjU!
<br />'rJ' :", ,i',w tl~~:llrl/llc{~ 0/)0: (111'(;1' ...,tl , t.. '~Wf'1S f"1' 'f:fJu,'('rllt""!I, II'
<br />'.~tl(I'1' "~f d:l~ I
<br />W,l" l;(.I(.\lIOt' Ul ;:J1:~I:'1 !' '~1I: ;J'(~"[' nt t,I~lrT1tJ", jf'
<br />''',It i'.~~l~'e rJ-l~l~ ~t'( rrrj"r ~l' Dt"Nlr, ,~, the ~'''l.,d nl Cn'llr"'!' ,1 I
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<br />(2) Situs 01 Property Subject To Lien . For PUrpoHl of
<br />paragraphll1l and (4). property .hlII be dHmtd 10 bllllUl1Ill.
<br />(A) Rul Property . In Ih. CUI 0' rill property, II III
<br />phy.lcllloeallon; or
<br />(8) Perlonll Property. In tilt CUI 01 perton.1 proptlty.
<br />w~ther t.nglbl. or Inllnglbla, II IllI 1'II10tllC1 01 till
<br />IIxptYlr .1 the IllllIlhe nDllCl of Iltn II IIIICl.
<br />For purpo.et ot plrlllr.ph 12) (8), tilt I'IIklanct of . corporation
<br />or partnership shall be OHmtd 10 belhe pllCl 1\ whltt1 t!II
<br />principal elecutlvt onlcl 01 tht business is IDClIId, alllltlll
<br />reSidence at I tlllplYlr WhOl1 residence is without the Un!1td
<br />Stilet snail be dHIllt'd 10 be In the Olslrlct ot Columbia.
<br />(3) Form - The form Inti continI 01 lIII no1ice
<br />relerred 10 In subMction (I) shill be prnc:rIlIeII by. IllI
<br />Secrltary. Such nollce .hall be valtd notwltlls1andino anY
<br />,other provision 01 law ~irdlllf the 101m or content ot I
<br />nollce of lien.
<br />
<br />Not.: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to'
<br />
<br />I Securllles
<br />2 Motor vehicles
<br />3 Personel property purchesed II retail
<br />~ Personal property purchlsed In cllull sale
<br />5 ~erlonal property IUDJICl8llto POIIIIIO!)' Illn
<br />6 Real p,operty tal Ind SPlclllllslSlmentllenl
<br />7 ReSidential property sUblecllo I mecnlnlc'.
<br />lien lor certain repllfs and Improvements
<br />8 Allorney's liens
<br />9 Cortaln Insurance contracts
<br />10 Passbook loans
<br />
<br />(gl Rellllng Of Notlee. - fa, purposes of th's
<br />section.
<br />
<br />,', Generll Rule. - Unless nOllce 01 lien IS 'etllea In
<br />In. mannor proscribed In paragraph (21 during the loqulled
<br />'oflilllg penoa, such nOllee of Iren shall be 1l1alod 53 !lied on the
<br />aate on which It IS Wea 'In aCCOrdance with subsection illl aller
<br />Ihr e'o"otlon of such reflllng porlOa
<br />
<br />'21 Pllce For Filing, - A no\lce 0' Ilfll l.lileO
<br />OJ"no tn. 'DOUlfDa refll,ng period Ihall br ollecllve 0011
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<br />III SuCh notice of hen l!'t rellleQ In Ih(" office In which lht!
<br />pnor nOll~c 01 lIOn was fIIea. ana
<br />"" >n the cas. 01 real ~ropnrll II1f lacl 01 lollllng II
<br />ijfll(ltfHl ilnd recorc1t!O In an Indel 1CI 'lip eKlenl reQulUIO bV
<br />'il1h5nrl!un If! 1.11 antl ~
<br />Bl ,~any CiJSll In whIch 90 uav5 0' m(\JC 'pdQI 10 the dllle
<br />01 a t(!flllno 01 IlohCl!I ot 11M IJlltH'1 !l.uhllll'IlQ'AI1t'lIAl 1hf!
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<br />SeaIIIry lICIivtd wriltln in!olmI1iDll ein tl1I mamer
<br />praui!llll In ~lIlillns iUJlI!l b'J' till Sclr.ltyJ
<br />concemi"ll I dlInslt in 1llt ~s T1Ii:lInc:I. H;t D!lli:I
<br />of Sllth 1!In Is II1G fillll il at:cll1'Ulll:e IrllIl SlIIIIIl:tillll ro ill
<br />lilt SII1a In wltldl slICIl rIIiClIla iI ~
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<br />:icr:4 n~ nr-=n~
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<br />(3) Requhd ~ PerioIL - ill 1llI c-.
<br />ot "~Y notil:I of liIrt. l!lIlIlm ~ rafiftng parlacl" _ -
<br />(A) lilt ont-ylll' Sllriacl tneling :I) ayl dIr thII ~
<br />01 e yurs I1'lIr tIIIlllll of tl1I_lIlIlIl al ~ :r~ .am:
<br />(8) lhIllIII-yIIIlIIOtIll Wing II'lt!l tl1nX;1Irali:m016~
<br />.ltar till dOlI cl1lll prlCllfin; rwquira:l ~ :lIrl:l= tar
<br />such flGlltI ot rlt!'l. - .
<br />
<br />Sec. 6325. Release Of Lien Or
<br />Discharge Of Property.
<br />
<br />(a) R-... 01 IJIn. - s.m,.cs ~ s:d1
<br />rlllulallons as lhI SI:JIWy mar p.~jlJe. t!II! SIcrm~ $l1l11
<br />IISue I cenlficall of ~lN2 oT any lien ifll:ICIICI..ah qs;Je::l ~
<br />Iny Inttmal ~_ to lID! lI\Ir Clan 3:j CIyS a'IIIr t!lI cry Drl
<br />WltICh .
<br />III UDhf)' SaltSf*l Gr lJnIn1l>~ - ':llII Se:::r.a't)'
<br />IIlllllsll111 the liability tilt tTlI &m:l:I!\llS1eS1lC. ~" win1ali
<br />Inlt~lt In rtS;IIt'l I~l. IlU l.lMr1 full)' u.mll!!: tIT l!'oE$
<br />~me lagall, u"'"'~; aT
<br />121 llollll Aa:r.1lWll - The" 'I ~",*, 111ll1ll SIcrIII't)' EM
<br />Icct~11ll ~ Mnl ~Illl ~III W'lC~ "il;lTlthe ~~~
<br />lilt Imount ...... 1:Ol;~!1IT II1l\'I .11 .In'I8Ta1 In ~
<br />l/ltraal. wllTlln ll1II time ll~ llr Ill.' tlllefu:l1l1ll E'/lJ'
<br />utenlion aT SuCh I,ml), U~ ttlI1 is .n ~1l:e wlt1'1l>l.f:l1
<br />rtQullll""nlS relatln; tllllfTllS. ~~1l11)1ll, I1lll10r':ll clewl bD!l~
<br />Ind sUfltlU tne..nn. &S mlr tle s;lItl!lIIil tIy 1at11 ~lJ~!itlTlt
<br />
<br />Sec. 6103, Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(kJ OIIcIoIure 01 Celtlin Retums and
<br />Rltum Information For Tll Adfftlnilb'ltiM
<br />PUI'pOltl. -
<br />
<br />(2\ OISCICSUTf o11mOUTn 0' [H,;!s.U.l!'tt:~n~ ':;~T', H.;a "'ttl:l~l' r:
<br />lI~n has b~rn t11~tl ['liJTSU37:1 ~~ ~r'~1:'1~ fi..'i:Ji:~, ~~f' ,t.i'mn.;"~ .r" 'r'lf
<br />out5.lan'-'ll\g nbltQMiOT'l SttoJle:l ~~ s.u~,:", "It';'; '!";";Ill~ :"It ~~J.,,"It1!if\':: 1tr
<br />any porson whe lomlshes 5111S11.:10,,' wnl1r" ~.',l:!o~ rhl' iI'lt
<br />has 1I light In Ihr t)10Pf!rt~, $tmIN" ~\l '!-~it~ itf'!'l or l'r,lf\n~I, ~:
<br />oblaln a fight In such propen,
<br />
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