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<br />Excerpls From Inlemal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />11 any pe"on liable to pay any Ia. neglects or Tal usee \0
<br />pay Ihe same atter demand, the amount (Including any Inter.
<br />est. additional amounl. addition 10 ta.. or assessable penally.
<br />together with any coals Ihat may accrue In addition thereto)
<br />shall ba a lien In lavor 01 the United Stales IIpon all property
<br />and rights 10 property. whelher real or personal. belonging
<br />to such person
<br />
<br />Sec. 6322. Per~od Of Lien.
<br />
<br />Unless anothel dati' is spd;lIlcally fixed by law. the lien
<br />Imposed by sllCtl~n 6321.ahallarlse atlhe time the aas6ssmtnl
<br />15 made and shall conli.nuo unllllhe liability for Ihe amounl 50
<br />assessed (or a judgment against the taxpayer arising oul 01
<br />such liability I is satisfied or becomes unenforceable by rel50n
<br />of lapse 01 lime
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />(al Purcha.er'., Holders 01 Security In"
<br />lere.t., Mechanic's Llenors, And Judgment
<br />Lien Creditors. - Ihe lien Imposed by sectlo~ 8321 shall
<br />nol be valid as agalnsl any purchaser, holder of a security
<br />Into rest. mechaniC'S lienor, or ludgment lien credllor until notice
<br />Ihereol whiCh meets Ihe reqUIrements of subsection (f) has
<br />bAen IIled by the Sec,ela'y
<br />
<br />If) Place For Filing Nollce; Form.-
<br />
<br />(11 Place For F'lIng Thr, nollce ,elullcd 10 In sui',
<br />secllon (a) shall be filed.
<br />(AI Under Slale Laws
<br />Ii) Real Property In Ih. case 01 r..1 prnp.rty In on.
<br />oHlce within the Stale (or tho counly. or other governmenlal
<br />subdiVISion). as designated by Ihe la\Vs ot such Stale, In
<br />which the property sublecl to lhe hen IS Sltualeo, and
<br />1111 Personal Property In Ihe case of personal
<br />property. whether tangible or Intangible, In one olflce
<br />within the Sme ior the county, or olher governmental
<br />subdlVISlonl as designated by Ihe IJWS 01 such Stale
<br />In which the property s.ublect to the lum IS situated,
<br />or
<br />(Bi 'fIllh Clod' Of Orslllcl Co un ' In Ihe oHlce 01 the clerk of
<br />lhe lJrll1ed Slate~ Olstnc\ court for ItJO jddtC1al dlslnCI ,n whH:n
<br />me properTY !iubleC:l to her .~j 511\Jated -Nh~fleHI the Slale ha!:a
<br />not by la''''' desJtJrated one QlTltE> wtlic.M m~lJt;.lhe rt!Qulrt-rr !)f1j.;, :;1
<br />suboaraordoh fl' 'Jr
<br />fC~ Wrlt1 f.l~CD(Ct'r 01 Ur.tti05 01 rne OISlrlCl OI':OIl;f1~O a In
<br />It'j~ :f~lce 0' lhe P.~C0rjer '31 D~eds of the Dlstnct 0: COlum~)ja f
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<br />Entered. Document No.
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<br />88-1 U 2 5 1 5
<br />Grantor 1
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<br />(2) Situs Of Property SubJeCI To Lien . For purpoa" 01
<br />paragraphs (1) and (4), property ahall be dnmld 10 bI allulted.
<br />(A) Rill Proplrty . In 'hi CUI 01 rill proPlrty. II III
<br />phyalclllocallon; or
<br />(B) Personal Property . In 1111 Clse at pereonl' proptl1y.
<br />whllhtr langlbll or Inllnglblt. at the rnldlnel 01 till
<br />taxpayer althe lImllht nollcl alliIn lallled.
<br />For purposes of paragraph (2) (Bl.lhl realdlncl of a corporallon
<br />or partnership shill be deemed to be the pllce II which !hi
<br />principal execullvl office of the business Is loclled. Ind !hi
<br />residence of a taxpayer whoae relldencels without the United
<br />Sllles shall be deemed to blln ths Dlllrlct of Columbll.
<br />(3) Form - The form' Ind conlent of .Int notice
<br />relenld 10 in aubseellon (I) 5/1111 be prel\:rl'*l by. lhe
<br />Secretary, Such' "ailel Ihill bI"valld nOlwlth"lndlrig'lriy
<br />olher provision DIll. rlO~rdlng thl lorm or contenl ill.1
<br />notice of lien.
<br />
<br />Note: See section 6323(b) for protection for
<br />certain Interests even though notice of lien
<br />imposed by section 6321 is flied with respect
<br />to:
<br />
<br />1 Seculilies
<br />2 Motor vehicles
<br />3 Personal property purchlsed at retail
<br />~, Personal property purchased In casual aale
<br />5 Personll property subjlcted to possessory lien
<br />6. Rest property tal and special assessmenlliens
<br />7 Residenllal property subject 10 a mechanic's
<br />lien for cerlaln repairs and Improvements
<br />B Attorney's liens
<br />9 Ce'1aln insurdnce conlrlcts
<br />10 P.ssbook ioans
<br />
<br />IgI Reflllng Of Nollce. - For purposes 01 this
<br />!.~crlon .
<br />
<br />III Gen,ral Rule. - Unless notir.e of lien 15 reflled In
<br />the manner preSCribed in paragraph (2) during the required
<br />'ellllng pellod, such nollce DIllen 5"allbe treatM as lIIed on lhe
<br />oalo on'whlch 1I15111ed (In accordance with subsection (f)) aller
<br />Ihe e.plrallon of such reflllng period.
<br />
<br />121 Place For Filing. - A notice of lien reflled
<br />o""no the requited ,.IIllng period 'hall lie ellectlve onty -
<br />IAlll.
<br />III such notice of lien IS rellled In the othce '" which the
<br />prior no lice Dillen was filed. and
<br />1111 In the case of real properly, the fact of reflltng IS
<br />,nler.d and recorded," an ,"de. 10 Ihe extent requited by
<br />lubsecllon If) 141, and
<br />'BI ,n Jny case ,n WhICh, ;0 days or more prlO' 10 Ihe dale
<br />nl a rolrl1llg of nolrce 01 lien under subparagraph IA). the
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<br />nr.r:. OF OFFf)~.
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<br />SlCrlllry rletlvlll wrltt,n Information (In tilt mlMtr
<br />prascrlbld In regullllons lulllll by tilt S1cratary)
<br />concamlng I chlnga In !hi taxPlYlr'1 mldlnct.lI a notlce
<br />of auch IIln la also flied In 1CC0rdlllCt with lubltcllon (I) In
<br />!hi SlIlIln which IlICh midenc:t Is locallll.
<br />
<br />(3) RIqUlrIHI R.fllng Ptriod. - In \III CUI
<br />of any notice DIllen. !hItlrm "rsqulred rJflllng period" mlans-
<br />(A) Ihe one-yur period Indlng :II dlYS aller till uplrltion
<br />01 6 ytlrs Ihlr thl data of lhe _mInt of \III tax. 2n~
<br />(B) thl ona-Yllr period Indlng with thllxpirationof6Ylars
<br />ahlr Ih' clan of thl pr~ng '*juirtd m1l1ng period for
<br />such nollclIof11ln, '
<br />
<br />Sec. 6325. 'Release Of Uen Or
<br />
<br />Discharge Of Property.
<br />
<br />(I) R...... 'or UIn. - s~b;tcf to such
<br />regulations lithe Secretary may prllCl'ibl. tht Semllry sl1a.1I
<br />!S'UII clrtiflcell 01 Tllllle of Iny Illn Imposed with ml)tC1 to
<br />any Inlemal ravenullax notlaler thin :II dlys aller the day on
<br />whlch-
<br />(1) Liability Salisfled or Unlnforceabll . Thl Secretary
<br />finds Ihallhlllabillty for the Imounllssessed.logather with all
<br />Inlerest In respeel Ihereol. hll beln fully satisfied or has
<br />bt<:omllegllly untnlorcublt; or
<br />(2) Bond Accepted' Thera islurnlahed 10 the S.crallry Ind
<br />acclpted by him a bond thaI Is condlllonlll upon Ihl plymlnl 01
<br />the amounl alSessed. logllhlr wllh all Inllml In raspect
<br />thereol, within Ihe time prlscrllltCl by tl. (InCluding Iny
<br />extension 01 suCh lime). and that Is in accordance with such
<br />requirements rellllng 10 lerms. condlllons. and lorm 01 Ihe bond
<br />and sureties 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 />lk) Disclosure of Ceria in Relums and
<br />Return Information For Tu Admlnlstrallon
<br />PurpoRI. -
<br />
<br />(2) Disclosure of amount of outslandlng hen. - If a nollce 0'
<br />lien has been !tIed pursuant 10 section 6323il). the amounl Of tM
<br />oulstandlng obllgalton secured by such IIln may be discloseD to
<br />any person who furnishes sallslaclory written evidence Ihat he
<br />has a right In Ihe property subtect to such lien or Intends to
<br />obtain a righlln sllch property
<br />
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