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<br />E1Ctrptl From Intlrnal Revenue Code
<br />Sec. 6321. lien For Taxes,
<br />
<br />1I Iny pOllon IIlble to PlY Iny la~ neglects or refuses 10
<br />PlY the lime afler demand, the amount (Including any Intlr.
<br />Ill. Iddlllonal amounl, addition to tZI. or assessable penalty.
<br />together wUh any cOStl lhal may accrue In addition lherllol
<br />shall be I lien In lavor 01 lhl United States upon all proper1y
<br />and rlghtl to proper1y, whelher rell or p~rsonal. IlIlonglno
<br />to luch person.
<br />
<br />Sec. 6322. Period Of lien.
<br />
<br />Unl..s Inothl; date IS ip.c'lically fixed by law. Iht lien
<br />Impoled by secllon 6321 shall arise at the tlmelhe sssessment
<br />Is made and shall conllnue unWlhe liability lor lhe Imount so
<br />assessed (or a Judgment against the taxpayer arising oul of
<br />such liability) Is satisfied or becomes unenforceable by reason
<br />or lapse 01 time
<br />
<br />Sec, 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />la) Purch...r'I, Holden Of Security In.
<br />fer'ltl, Mechanic'. L1lnors, And Judgment
<br />L1.n Creditors. - The hen 'mposed by seclion 6321 shall
<br />nol be valid as against anr ourchaser. hOlder 01 a securlly
<br />Interesl. mechamc's lienor, or ludgmenlllen creditor until no lice
<br />thereof whiCh m~ets Ihs reQulfemenls 01 subs~c'ion If I has
<br />oeen filed by !ne SecretalY
<br />
<br />(I) Place For Filing Notice; Form.-
<br />
<br />111 Place For FII,n~ The nOl,ce ,elerred to In ~ub
<br />~eCllon lal shall be IrleO .
<br />IAI Under State Laws
<br />1'1 A~al P'operty . In the case 01 real property. 'n on.
<br />olhce I'llnln the Slate 10' Ihe counly. a. olher gove,nmental
<br />subdivIsion I as des'gnated by Ihe laws 01 such Stale In
<br />which the p.operly sublect 10 Ihe I'en 15 s,luated, and
<br />1"1 Personal ?,operty . In the case of personal
<br />properly, wMther tanO'ble or Inlanglble. In ona olllce
<br />Within t~e Slale lor I~~ counly O' olhc, oovernmental
<br />&ubdlMlonl a~ ces,u',;md "y 1M law~ nf such SWD
<br />In 'NrUCh "\(1 p'opl"lr~'f 'hJhlW t to thO 111111 1'.l. sltualed
<br />or
<br />IHI VI't" Ct., ~ 01 O'~llIcl Cou" 'n the olllee 011110 cler. of
<br />the UnIted State! dlS,tl Jet tOll" 101 Ifle JUdlCllIJ dl~trlCI1n whIch
<br />fhe proper1y ~l.JtrJ~r.t 10 11M '~!lIlualed ,.hC06vor the Stair: has
<br />'W' tit IiiOW' dh'P~r',lletj (In" '1llrl~f~ wh./;h InoeU the reoulrc!fl!!/lt'i at
<br />3lJD{Jilf a'J' ,ipt! ,~ '1'
<br />tL' "ntl n~C(jrl'ef 1J1 Df.P.rj') lJl "il! U'')f/lt:! 01 ColumtJ..1 In
<br />IIID off,C. ri' m'J ntwrller [I' Oeeo', 'J' tile O,~Ir:ct 01 Colunlhl,] "
<br />1'1" ;Hr)p~r'V \lJ[jjl'f' 'f, "'t< 11If' .. ','IIJJII:ll I' ''''r 1,,'1" ,.1 !II
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<br />1021-}90
<br />Grantor LJ
<br />GrantQ& - ~
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<br />(2) Situs 01 Proper1y SubJecl To Uen - For purposn 01
<br />parigrlphs (1) and (4). property shill be d"1llId to be.llUllI1l.
<br />(A) Rill Proper1y . In Ihl can of rill property. II III
<br />phYllcal locltlon; or
<br />(e) Ptllonll Proper1y - In lilt cln of perwonll prOlllrty,
<br />whether lInglbll or Inllnglbll, 11 the rnldencl 01 1111
<br />luplYlr It the tlfIlIthe nollct 01 lien Is filed.
<br />For purpoles 01 Plragrlph (2) (B).lht rlllldtllCl of I corporlllon
<br />or plrtnershlp Ih,1I be d"1llId 10 be the place II whlcll 1111
<br />principII execullve offiCI of the business Is localld, and 1hI
<br />residence of 11Ixplyer whose resldlllClls wltlloU11111 UnIIIlI
<br />SlII11 shill be dHIllId 10 be In lilt Dlllrlet al CoIumllll.
<br />(3) Form . The rorm ind canlllll of the nollcl
<br />r.ftrlld to In lubllClIon 1I1-1Ila1l III prec.- IIr lI1I
<br />Secrtt.ry. Such notice shill III vllld no1Wl1lll1lndlng Iny
<br />olhlr provision 01 liW regarding the form or contini 01 I
<br />notice 01 lien,
<br />
<br />Not.: See section 6323(b) for protection lor
<br />cerlaln inlerests even though notice 01 lien
<br />imposed by section 6321 is filed with respect
<br />10:
<br />
<br />1 SeCUrllle!
<br />2. Motor vehicles
<br />3. Personal proper1y purchssed II retail
<br />4 Personll property purchaSld In casu II slle
<br />5 Personal proper1y lubllCted 10 possessory lien
<br />6. Real property tal Ind special aSllSsmlnlllsns
<br />7 Residential property subJeCllo I mechaniC'S
<br />lien ror certain repairs and Improvements
<br />6 AlIorney's liens
<br />9 Certain Insurance contracts
<br />to Passbook loans
<br />
<br />(g) R.flllng Of Nolle.. - For purpo51S 01 Ihls
<br />seCllon.
<br />
<br />III General Rule. - Unless nollce or lien IS rellled In
<br />1M manner prescribed In parllllllph (2) during Ihe IIqulred
<br />,oWlng pOrlod, suCh nollce of lien shall blIlrealed aslned on thl
<br />dale on' which " IS lIIed (In accordance wllh subsection (I)) aller
<br />the I~plrallgn 01 such rallllng parlod
<br />
<br />12) Placl For Filing. - A notice 01 hen reflled
<br />during tho ,sQulfed reflllng pCl10d shall be ellecllve only.
<br />(AI II,
<br />III such notice of lion '5 rellled In the olllco In which the
<br />prior notice 01 "en was IlIed, end
<br />I'll In lhe Cise 01 real property thu facl of rellllng Is
<br />enlered and recorded 'n 8n Indol 10 the ..tDnl reQUired by
<br />,ubs.cllon 11\ 141. and ,
<br />,81 ,n any C~5e In wh,ch. 90 day~ or mOle prior Ie Iho lIalD
<br />of a r~'"'ng 01 nOllce olllln under'sobpelagraph (AI. the
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<br />Slcrltary IICIIvId wrltIan information (in tI1e _
<br />prescribed in ngulallonl lIIllId by till SicmIry)
<br />concerning I chVlgIln !1111IlqIIyI(s ~ IlIIlllliCl
<br />oIlue11li1n i.1l1O fiIId i11lKe011l1nc1wit1l ~ (I) ill
<br />1111 SlIlIln wIllcta IUCIIlIIidInce II Ioca1Id.
<br />
<br />(3) RequirId RIIIInt PIrIod. - In .. ~
<br />01 Iny nollclll'lllln. 1hI1Il1Il ~ I'IfillllIl PI/iad" IlIIII1S -
<br />(A) lhe (lllt-)'III' PIrilNIIIIding 3D llIys &fill' l1li u;IlratlOll
<br />01 e )'l1li al1lr !III dati of tI1e -' CII' I!lI tax. atlll
<br />(8) lllt ane-ytlr ptIlod ending witIlll1l tx,pirIIioCl CII'6 JI&TS
<br />1!tIr 1IIe dOlI of 1111 P!WCIdinS IIQllllICl rwlI!lII_lIIl fDT
<br />such nollcl of IIln,
<br />
<br />Sec. 6325. Release Of lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(I)..... 01 LIIn. - ~ 10 Slr)h
<br />rwgullllons U lIle Sec:ItI.rr 1llIY;nItrtlla.IllI SCDly wE
<br />Issue I ~ilicallof ralIuI of., IlIn i~ wlllllllSilllCl ~
<br />Iny InIImaI rtI_ tall not lI1If (!lIn 30 Clays after tllf CZy on
<br />wlllCll-
<br />(II Ul\)ihly SlIis1Ied or l\IIenfM:Ullle - The StclWIl'.\'
<br />linds thaI the iiUlUIYI~1IIe&ll101llt-. ~..Jtnclll
<br />Interut In res;>ecI tI1Irtot. Ilu bun Mly ntsfied or m:s
<br />bICoflllltgally ~1t; or
<br />(?I Bond Atttp1lCl. There is t.nniSllld ~ 1IIe Stcmary 1!IlI
<br />Icceplld by 111m I boll~ that is COllllltillTlell UlllIn lIle Plymenl 0'
<br />lllt ImoUllI ISSIUee. togtttleT w1tll all In'llllSl In lfII;IICl
<br />Ihmol. W1lhln IIle till... PrtI$tIillId by'" (intlllllmg Inl'
<br />nlension 01 sutl1 lIme). ann th1111 m liCC:lTClnl:ll ..lit! ~CIl
<br />rlQuirtmllllS rtlIM~ to t!tln$. tUlllltlnns.a!lll form Cl' %h! bond
<br />Illd lure lies llIereon. IS lllIy be 5;Itelflf!d by soCII ~ulliljons
<br />
<br />Sec. 6103. Confidentiality and Dis.
<br />closure of Returns and Return In-
<br />formation.
<br />(t, DIIdotu.. 01 CtrtIIn Retum.and
<br />Rltum Inronnltlon For Tu AdmInistration
<br />PurpoHt. -
<br />
<br />(2) Olsclo~urll!! c1amocr.1 c~ t'n_~~":J':"lthn~ q!..~ .11011 '!'IoN,:!' r:"
<br />lien has btrn f,:rod ;:OlJr~u:t~,1 ~J '!oN1:nn (\.\,"JI1! l":f' ,21mtl~':1'\1 'll. 1:'lr
<br />oulslanOrng O~i'~ilticn seCu'tQ ~~ suCIl.'len 'm'I it>c.QII.CIOSeo 10
<br />any person \\oM lutnlSl'tes U1IS',cl0,,' ., inen t.'idence 11'111 he
<br />hn a light In the plOPtrt1jl ~\Jt'lI"c1 ,,, 's..1.1(~ ,Itn 'OT jntf'''~$ '0
<br />obtlln I "g~' ,n suc'" properl,
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