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<br />Excerpt! From Inlema' Reyenue Cod.
<br />Sec. 6321, Lien For Taxes.
<br />
<br />If any person liable to pay any tal neQleCIS or ratusea 10
<br />'!lay tha same aller oemand. the amount (mcluOlng any Int.r.
<br />est. additional amount, addition 10 till, or auesuble penalty,
<br />(ogether with any casU thai may Iccrue In addition thereto)
<br />shall De a lien in lavor of tile United States upon all propelty
<br />and rights to property. whelller real Dr personal. belonging
<br />to such person.
<br />
<br />Sec. 6322. Period,Of Lien.
<br />
<br />Unlm anothllr dat. II speclIIl:ally filed by law. tn. nen
<br />Imposed by sadion 6321lhlJlarisa al the tlma lhe ISUSlNnt
<br />la made and shall continue ,,"liIthe lIablilly tor Ihe amount SO
<br />assesseO (or a luo~menl aQ8mst tM lupayer aflsmg oul of
<br />auch liability) ;, sallshe6 or becomes unenlofl:eable by reason
<br />of lapse of time
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />la) Purchaser's, Holders 01 Security In-
<br />temtl, Mechanic's L1enors, And Judgmenl
<br />Lien Creditors. - i he lien Imposed by seclion 6321 shall
<br />not be "alld as agamsl any pun:haser holder 01 a seCUrlty
<br />Interest. mechanIC 5 lienor, or Judgment lien creditor unUl notlC1!
<br />thereof which meels lhe reQUllemenls 01 su~sectlon If) has
<br />becn filed by Ihe Sacletar,
<br />
<br />If I Place For FlUng Notice; Form.-
<br />
<br />.1~ P'lact for fIling ~"'t' nnl!r'l: 'eterred to Iii Sub
<br />seCllon lal shall be tile~ .
<br />IAI Unde, Slale Laws
<br />Ii! Real Property . lr~ Itu: c~se 01 real property In OFle
<br />oUlCe wlttiln the State- .0' lhe coun!" or othf~r gOl/ernmental
<br />suDCtvls\onl as GeslgnaleQ n~ I1w iaws 01 !j~lch Stille If:
<br />....rutt'1 fht [Hoot!'" ~-.Jnlet1 to "lf~ Hen IS 511JiHeCl. and
<br />h Pe~!.Clna; Propt!r', 'n Ine cas! 01 pers.onal
<br />prtrperty whelMr tangible Of lntangltll~ In on~ office
<br />NJHllr HI!! Slale lor Tht CDunty or ol~er Q:Oyernmtnla
<br />SUbOl~"SlOf', as CCSlo~\at~d tt~ 11'":1: ,alNS 0' suet' State
<br />'n wl'',fc"' 'he rl'I'\ta"'""!, \JD!till Ie t~lf! lit'" I~ 'Sftua1eC!
<br />or
<br />(!31 Wntl CI.t;!r41 01 District Court In the offIce of the clerk 01
<br />lnt unH,a Slaf!S ClstrlCf rourf lor Ole jUdiCial d.stnct In Whlth
<br />''It p'op~rl'( ~..;bjtCl !~. .,tf. (, S,f0cltl(1 .....f1,:-.ne...p.' the Slalt! ~a!.
<br />101 try- :-:3. (l~<;lcr';li!'C ::'~I~ r1lttf.i!' .",aLl." r:'rrl:H. Ihl:' '~Q'JI'l'r:'\f'rt!, \)4
<br />~'..i[JPa'aClr.il~ltl ,A.. :;/
<br />'el With SieCOf:'le-f 01 Qt;'!':'!j!: ':r '''to ),~j',(, (It :.OI..JrnrJ a If!
<br />''''It Offl~f! of HI.!' Reor.,.,r:j~' ,1 !11"1~~S ~, HI!' t1''itrH:'' (" (:e',,~'lllll 4
<br />ltlt l..Ittm"rl~ ',..JtHf'f I "". ,pr ".'..,~'H!'
<br />::o:;Jrr.!Ita
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<br />Grantor /~
<br />Grantee ,e 4
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<br />(2] Sl1us 01 Property Subjtcl To Lien . For putllOHl 01
<br />plfIgraphl I t) and 14j, proPlrty shall bI d.amld to blll1uallCl-
<br />(A) Rill ProPlrty . In tht Cut of fIIal prcPlIty. at III
<br />phyJlC'1 loeallon; or
<br />(B) Perlon.1 ProPlrty - In tilt caM 01 pellOllll PfCPlrty.
<br />whether tlnglbl. or Intangible, I' tht 'nldtnca of lht
<br />lUpl)'lr II tht lIlIIt tht nollca 01 Ii," II fIIld.
<br />For purpom of paragraph (2J (8). lht I1IIldtnca ola corporallon
<br />or partnership shall bI daemld to bI tht pilOt at Which !hi
<br />principal executlva office of lht buslnna II localld. and tilt
<br />residence of a taxpayer whosa resldance Is wlthoulthe Unltlcl
<br />SlaIn shall be deemed to be In tile Dlslrlct 01 Columbia.
<br />(3) Form . Tha tonn and conlanl of lht nollca
<br />felerrld 10 In &ubSlC1l0n tl) 511111 be prllc:rlblcl by tilt
<br />5Krl!llry. Such hrititll ,hall ba nlld lllllWltftslIndlnQ any
<br />lllhttprovlIlon 01 law raoardlnglht form or CDnlanl II a
<br />notlcl of lIan.
<br />
<br />Not.: See section 6323(b) lor protection 10r
<br />certain interests even though noUce of lien
<br />imposed by secUon 6321 is filed with respect
<br />to:
<br />
<br />1 Securllies
<br />2 Molor vehicles
<br />3 Personal property purchaSlll at retlll
<br />4 Personll property purchased '" casuII sale
<br />5 Per50nal propeMy subjecleo 10 possessory lien
<br />5 Real property tax and special ..Hssment liens
<br />7 Residential property subject 10 a mecMnlc's
<br />lien for certlin repalf1 and ImprovemenlS
<br />a I.l10mey's liens
<br />9 Certl," ,"surance contracts
<br />10 PassbOOk loans
<br />
<br />!g, Reflllng 01 Notice. - For purposes or Ihis
<br />sectIon
<br />
<br />"I Genera' Rule. - Unless nolice of lien IS reWed In
<br />Ine manner prescribed," paragraph (2) during the required
<br />.eliling ptrlM sucn nollce 01 lien shan tie Irealed as f1lad on the
<br />~8le on which IllS filed II" accordance WI!n subsection Ifll alter
<br />Ih. expiration of Such refillnO parlod
<br />
<br />12, PIICI For Filing. - A nolice ot lien retlled
<br />ou',og I'D 'DQulree 'etillng perloll shall lHl el1ectlvaonly .
<br />,A, (1
<br />111 sucn nOllce ot lien IS reflled '" Ihe olllce In which Ihe
<br />orlOI 110t1C! Dillen was Ille\1. and
<br />,," '0 file case of real properly, the tacl 01 'eflllng IS
<br />'Jnlerfld arid recorded In I)n ,"del 10 'tie e.:tent reqUired by
<br />SL..tl~t'c~.or\ l' 141. and
<br />81 .r. a~ \' '.:.a!oe 111 WhIch 90 day!. or more prl[H to the d.ote
<br />uf 8 re-11hnQ 01 "ollce of lien under !ubDarBgraph iAl the
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<br />Secrllary recalvtd WIllt.n Information (in tilt rnanntr
<br />pmcrlbad In rtlIulallOna 'nUlCl by lite Secretary)
<br />corarnlng 1 cIIangt In !hIlUPIyar'1 m!dtnct.Ua notlca
<br />ol.uch lien II 1110 tJltd In 1CCllr!!1llCI wtth .ubltCtlDll If) lit
<br />!hi SlI1Iln wIIIcIIllIClI rttklInct IIlocall4.
<br />
<br />(3) Rlqull'ld RtftIng PIrtocL - In till c..
<br />01 anr ngll~ gf lien. till """ "rIqulrad rtllllng parlod" lIIIIIlI-
<br />(A) Iht Ollt-yur period 8l1lllng 30 days atIlT till upl~tlon
<br />of 6 YUB alllr lite data ollht _lIltnt III tllllU. InO
<br />(B) Iht onl-yur perloll tnding wiltllht axpifllion of 6)'1111
<br />after the clOH ollht pf'lCalling raquil'lll mlling perlO1!l for
<br />such notice a1liln. ..'
<br />
<br />Sec. 6325, Release Of' Den Or
<br />
<br />Discharge Of Property..
<br />
<br />(a) R.... Of LIIn. - Sulljtct to au:It
<br />fIIlulatlona IS Iht Secretary mar prncrlba. tilt Stcmary shill
<br />IssuI a cartlflcate of fII1llM olarr/llln imPGHd wtth I-.pIC'l to
<br />any Intamal fIIvanut to not lallr than 30 QyJ an.r tilt Qy on
<br />whlch-
<br />(1) LIIDlllly Salislled or tm.nforcaaDle .. The Secretary
<br />rinds lhal Iha liability for In. amount UHS8d. t\IgIlllIr wi\Il all
<br />Inlerasl In respect Ihefllof. lias batn fullr satlsfild or !liS
<br />btcome lagally unenfortlable; or
<br />(2) Bond Act:1Ipted .. Tntre is fumi$htO to !lit Stattary a.nd
<br />Iccaptad by him I bOnd tllat is tlllI!lllionetllQlOl1the Plymtnl 0'
<br />the Imounl um,ac. togalhtr wlllt III lnlllllt In Il!Spa;:1
<br />lharaot. wllhln lite lime prascribacl br IIW (Including Iny
<br />IIlenslon ot such time), and lhIl Is in accordance with well
<br />requlfllmlnts relaling to tarml. condltiona, arnl form oftl1e tuno
<br />Ind Buralles Ihafllon. is may De s;llClfled by Buell ragulltloroS
<br />
<br />Sec. 6103. Confidentiality and Dis.
<br />closure of Returns and Return tn-
<br />formation.
<br />(k) DlIcIoIure of Certlln Retumt Ind
<br />R_tum Informltlon For TII Admlnlltration
<br />PUrpoHl. -
<br />
<br />(21 D,SClosurt 01 amount 01 outs'anom~ lien .lIi nOIIC! 01
<br />lien has been I;,eo pursuant 10 section 6323(t) the amo""tol1he
<br />outstandmo obligation secule6 by SuCh lien mal' be dlsclom Ie
<br />any person whO lurOlshes sahslaclorv ""lter, ".oence that no
<br />has a nghl U'l the ptoperty sublect to Sl..Ich dtn or mtenas tn
<br />obtain a flghl In such ~rOIli!""
<br />
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