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<br />Ellcerpls From Inlem!1 Revenue Cede
<br />Sec. 6321. Lien For Taxes.
<br />
<br />If .ny p."on /labia 10 pay any lax negl.cts or ,.fuses 10
<br />pay tha sama anDr demand, the amount 'including any Inl.r.
<br />eSl, add/llonal amount. addition 10 tu. or assessable panally,
<br />together with any costs that may accrue In addition ther.to)
<br />shall b& a lien In favor 01 the United SlaIn upon all proJarty
<br />and nghts to property, whether real or pDrsona!. ~longlnO
<br />10 such person
<br />
<br />Sec 6322. Period Of Lien.
<br />
<br />Unless another dale IS s~clflcally fixed by Ilw. the lien
<br />Imposed by seclion 6321 shall anse at the lime the aseessment
<br />IS made and ~ha/l conlinue until rne liability lor the amount eo
<br />assessed lor. Juogm.nl again.1 the tupayer ariSing out of
<br />.ucn liability} " satlSlled 01 betomes unenforceable by raason
<br />Gllapse of lime
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />lal Purchaser's, Holder. 0' Security In"
<br />ter..t., Mechanic's LIenor., And Judgment
<br />Lien Creditors. - The lien Imposed by seCllon 532t shall
<br />not be vallO as agamst any purchaser, nolder Of a security
<br />Infere~t. meChanlc's lienor. or judgmenllten credllor until nolica
<br />thereof wh'ch meets Ine reQulfements of subsection (tl has
<br />tleen hlea by the Secretary
<br />
<br />if! Place For FIling Nollce; Form.-
<br />
<br />! 11 Place For Fdil"lg The f10ltce re1erred 10 tn sub-
<br />sechon (a) shall be IIled .
<br />(Al Under Stale Laws
<br />In Rec!1 Propeny In the cast 01 real property. In one
<br />office Within the SLale ,or rne (ounlv or otMr governmenlal
<br />subdivISion I as de"gnarec Or Ine laws 01 sucn Stale In
<br />whICh the property sutlleCllo the lIen '5 Sl1ualad. and
<br />,"I Persona! P,opet1y In the case 01 personal
<br />property whether tangible 01 Intangible In one olflce
<br />wllhln th~ Slale or m~ (;ounl i 0' olh.1 governmental
<br />~i.lOdl'",s.lonJ as aes-1Qr.;;retl n-y lne :aws 01 such State
<br />.. ~h,l" !"1~ ;,I' ot:,eriv r.<JbWt: I 10 the l,ef' IS s,ltvatf'd
<br />or
<br />181 With Clerk 0' OIS'''CI Courl In t~.e oHlc, 01 the clerk 01
<br />,,\~ 'In,t!''C Slales 1,~1' ., (f',j"1 'Of lhe JUdiCial dIstrict Iii whIch
<br />!..,,~ ;.H~!;l~'-~V ":.,_,~I!f'(~ '~' i"; ~ 'ill ,311-:'; ~'h~nl~'1'er the Stale- nas
<br />'1QI tlf "'n t:.e5'.;;~<tl':C tl"'~ ::'IIC~ ~r. 0;,." """t'eo;!t~ lhtl'IHlu,rt:~~"ls 01
<br />SU:J~l1i'i!l~r j[)!; ;.
<br />C' Wit,., R€l~li';;~' ,..'.1 ~I!~t::j \1 'O:r DISlri(!:)t :Olv'l'~' ,1 'n
<br />"'l!, "f1tC~ ':If nl~ P..f'U,'~S" "'If :Y/!'€'C!' ')'Ihr: OISHI':' I)f CO't..""''',':! "
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<br />(2) Situ. Of Property Subject To Lien - For purposes of
<br />paragraphs 11) and (4), proJarty shill be deamad to ~ Sltultad-
<br />IAl RBlI ProJarty . In the ce.. 01 r8l1 proJarty. II ill
<br />phYllcallocatlon; or
<br />(B) Plllonal Proparty . In the cu. 01 perianal property.
<br />whether tanglbl. or Intangible. .1 the ralld.nea of lhe
<br />tlllp.yerII Ihe time Iha oollce olllan II f1111l.
<br />For PUrpDB88 01 paragraph (2) IBl. the relldence of a corporallon
<br />or partnership shall ~ dHmad 10 be the plaCl al which the
<br />principal executlv. olllca of the bullness II locallll, and lht
<br />rlSl~ence 01 a tupeyer whoa. resldenet II wllhoullhe Unlllll
<br />Slatll shall ~ deemad 10 be 10 lha Dlatrlct of Columbia.
<br />(3) Form . The form and content Of the nollce ;
<br />relerred to In subaecllon (a) shall be prascrlbed by IhI
<br />Secrelary Such notlca shill be vllld nolwlthatandlng any
<br />other provision of law regarding Ihe form or content of a
<br />nollce of hen.
<br />
<br />Not.: See section 6323(b) for protection lor
<br />certain interests even though notice 01 lien
<br />imposed by section 6321 is filed with respecl
<br />to:
<br />
<br />SaCurltl6S
<br />Motor vehicles
<br />Personal property purchased al ratall
<br />Per50nal proparty purchuad In cuuII sale
<br />Peraonll property aubjeetad to pollenory lIan
<br />Real property tax Ind lpeelal ultssment liens
<br />ReSidential property subjsct to e mechanlc's
<br />lien !or certain rapalrs and Improvements
<br />8. Anomey's liens
<br />9 Cenaln Insurance contracts
<br />10 Passbook loans
<br />
<br />Igl R.'lIInl1 0' Notice. - For purposes 01 this
<br />
<br />spctlOn .
<br />
<br />! 1 I General Rule. - Unless no lice of lien IS refiled In
<br />the mannel presctlbed In paragraph (2) dutlng the reQulra~
<br />'el,ling pe"otl, suCh notice of !Ien shall bernlared as mId on the
<br />aale on whlc~ 1115 Illea (In accordance with subseclion (fl) after
<br />lne e,pllallon pI such reflll~g period
<br />
<br />21 Place For Filing. - A notice 01 "en reWed
<br />du"nQ rhe 'oQu"ed 'elll'ng periOd s~a/l be elfecllve only.
<br />(AI If
<br />!I) S'JCh nollce 01 lien 15 rellled In the ofhc.'! In which 1M
<br />prior notIce of hen was filed. and
<br />tll In thll C.35.e 01 real Droperl~ the lact 01 re1llmg is
<br />fnlered al'1d recorded In an Inl1e;t 10 lhe ulenl1eQUlfed by
<br />Sut)SI!'CI,O" Ifl i.tl ana
<br />B, ,n an) Ci1'!it ., whlct-. 90 oay!! or more poor 10 the date
<br />IH a reflhog 0' "OIIC~ 01 lIen und~r ~ubpafar.;l.!p" IAI the
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<br />Sacrolary recelvad wriUrn inlormatlon (in .he manner
<br />pralcrlbed In ragulallonl Issued by !hi SIcr1tary)
<br />concerning I change In the toPlYlr'1 rtlllltllCl, If I notice
<br />olluch lien II allo Iliad In ICCOrtlancewltlllubllcllon {f) In
<br />tht Stall In which auch rftldltlCt Is locallll.
<br />
<br />(3) Requlrlcl R.fIIng PerIod. - In the WI
<br />01 any notice of lien, the IIrm "requlfld relillng period"llItIlII-
<br />(A) the on..y~r period Indlng 30 days liter the Ixplrlllon
<br />at & year.aft.r the date ollhe assessmenl of !hi tax. and
<br />(B) thl one.year Plrlod .ndlng with IhI Ilplrlllon 01 & yeaI'!
<br />after lhe clo.. of the pracedlno rlQulracl relillng period ler
<br />such notice of lien.
<br />
<br />Sec. 6325. Release Of lien Or
<br />
<br />Discharge Of Property.
<br />
<br />(a) R...... Of Utn. - SubJlCt to such
<br />r.gulatlonllllh. Steretary mlY prescribe. !hi StcrIlary lhall
<br />I..ua a cartlflcat. of rel.a.. 01 any Iltn ImpollC! .11ll mplCllo
<br />any internal rev.nua to nolllllr Illan 30 days afler the day on
<br />whlch-
<br />(I) liability Sallsflad or Untnforcelbl. - The SIcr1tary
<br />finds Ihallll.Uablllty for the amount 1I....ad, togltlltr wlln all
<br />Jnlllut In r..pect Ihereol, has belIn lully ..til!lad OT hll
<br />bacome legllly unenforceabl.; or
<br />(2) Bond Acc.pted - There II furnished 10 !hi SIcr1tary and
<br />Icc.ptad by him a bond thalli conditioned upoo lht paymtnl 01
<br />Ih. amDunt IImsed. together with III Intertll In TlspICl
<br />thereof, within lhe lime prescribed by '.w (Including any
<br />extension 01 such time!. and Ihat Is in accordance wllll suCh
<br />requlremanls relating to lerms. conditions. and lorm 01 lilt bond
<br />and surelles Ihereon, as may be specified by such regulations.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />(k) Disclosure of Certain Returns and
<br />R.tum In'ormatlon For Tax Admlnl.tratlon
<br />Purposes. -
<br />
<br />(2:) Dlsclosurf! 01 amount of outstandmg lien .If a noh~ of
<br />lien ~as been filed pursuant 10 section 6323(fJ, the amount or the
<br />outstanding obltgatlOn secureD by such lien may be diSclosed 10
<br />any person who furnishes salislaclory wnnen evidence thai he
<br />has a rlg~t In Ihe property sublecl 10 such lien or InleMs to
<br />obtain a nght In such propeny
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