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<br /> Oocument No. {[.7
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<br />Excerptll From IIltem.! Revenue Code
<br />Sec, 6321, lien For Taxes.
<br />
<br />If i'~ person liable to pay Inv lax n~leelS or retuno 10
<br />pay Ih. IBme aller demaM, In, Imo"", (IO(:IUdmg It!)' rnl,r,
<br />est additional amo"n!. addItion 10 la., 0' uStuab~ pel1:.!ty.
<br />toO.lh., II/Ilh illly 'O~II 1111\ m.y ,"'UI in addition Ihtrlto)
<br />'Mil ~ a lien In flV,.r of Int Unlled St.ln upon III PfOlltrty
<br />Ind rlghls to .ropeny. ..,tlet"" rut or perianal. OtlonOlng
<br />to sllCh perlon
<br />
<br />Sec. 6322, Period Of lien,
<br />
<br />Un leu another dati II 1P\l{IflC./ly Ilud by I.w. lhe lI.n
<br />Impo.ed by IteMn lIJ21 Ihall .1151 al tne tim, lNt unum.nl
<br />II mada aM shall conltnu. un!lllfte "lOWly 'or 1M amoum 10
<br />anes!1d lor a JudQmenr loalnal t/\8 I..pay.r aril!ng oul 01
<br />.ueh lIabllilyi II Ultsllld or lletornes ulllmoreubl. by "lion
<br />01 lapn 011"",
<br />
<br />Sec. 6323 Validity and Priority Against
<br />
<br />Certain Persons,
<br />la' Purchaser'., Holders 0' Security In.
<br />t.mtl, Mechlnlc', Uenorl. And Judgment
<br />Lltn Creditors. - 1"~ OM ,mpQs.d ~, sectlon tI:l21sn&1I
<br />not nt ~..JIl" &J .!IQj;tO!1l .1f\)' Dv<~c~;"!HU ~olOer 01 a S-kt.l(lty
<br />mre,esr, mec~lS~"llC ! !llmOl O' j'J.Jgr!'l.nllltn Cff-(iitor unlll notice
<br />lhereo1 WhICh l!ltfl~ thf I "Cu'remfl~;h (.\f su!ae-ctIOf! if) has
<br />open tHea 0)' {Hi' S~.Ij!l~' J
<br />
<br />," Place For Filing Nollce; Form.-
<br />
<br />." Plact! fl)! FII,"'f,l r",-:- ....O!:c.e ~eferrfl1 10 m S:J~'
<br />SUIH;,n (,itJ i~li bf flleC
<br />,AI UrU:!tf Slill! LJiwS
<br />!~, PUI P10pefty lr In! CllS!! 01 real property m or'l(!
<br />oHI'-'O WIUlIO th.ft St.te !Ol 11".e (vuiffy Dr ethtl Qovemmsotaf
<br />S:J!)dl\I"lSIO~1 .as d~Slt1/1a!E'd ~",. tr;e 103*11 o! SuCh S131C, !n
<br />w!!:cn th! tL~CPfl!r:Y' !-1.!t,)lec11o the tiff! .! Si~uat!~ 8m3
<br />lit) Per"<""1al PrQiH,rl', In Ii;I') caSE c' pefSOnal
<br />~roptrrty, whem!'r llm~lt:i!' O~ mta~ltH~ I" 0'n1!: cfftce
<br />wt!hm Ul!! 51.H(i ~(Jf 1~!! county Dr Citn!r \;lJverrHT'le-ntal
<br />tu.:){ljv'~,!!l(\r <1.5 ~t'$'Q?jiHT5G t:y tl\e 1..!I~rs 'j~ ~I.~tl Slal'
<br />:'. 'llt'.,:i'" ''-'t' ;:,:,<;,,,,4'( ';....!ll~t' '0 It)!' -;~~I :$ ijlf;.,8lw
<br />
<br />~,
<br />Ifh 'NIttI C1er~ n~ '~t!r!n (:1.'-l.1't 111 rrlf~ c.lf:c~ of ttil! Clcu ot
<br />~hf! Un!l~~ StJt~f~ i']rSf' ~',.':.'J.' 'a' l~1.: !UCd,;al f;:'!it'I(;l In 'Ilr~iC"
<br />trlf1 prOW':""f ::....'t.;~~~ 'u .~p 'i ... bJI1:C! "kr,~\.'e-I thl? Slar~ h.as
<br />,'"f0' Oy : :Sf!' ,,:,~ r.'~""i1~~ 'Jr.,!, f)/f-r t' trt": ':'1 !""\~15;nlj requlfl'Jntt;!S al
<br />"'Jt:;:;J:7riJll~i /, '),
<br />:C: "/1./.1': P.r--L"IJf.l. :)1 i.if'i;"l".i :.t' 'Ie j 1--1('(1 ,)1 :~lltl!1"It"J :n
<br />'1181 'IT!!t~~ 'j'i ,.\(t RI!'CGt~.!r ot O~f.j~ l'f H"lfl J,~.lf 'c-! .:Jr CC-j,J~,thil ,~
<br />
<br />",f> ;.r{"-:.,,!'I f "'. ';:N'~ :c ''"~ ~i<:" \_ I._,ll":: ~ ...... "~' ~! (t
<br />
<br />',tlJ.J\"I';t>j,~
<br />
<br />!Z) SUUS Of Properly Subjtel To L1tn - Fo, pulpon' of
<br />parloraplls (I) and 14), plolltny sllall III dHmed 10 be.lluSled .
<br />1A) IIQI PrOlltrty . In lho CIU of rill' prolltrty. II III
<br />pllyalullOClllon; 01
<br />(6) Ptrscnll Prolltny . In lIle caN of IltrtDMl proptrty,
<br />wtl@!htr I'l19lbll or Inllnglbl., II lilt rJl1d1/lCt of IllI
<br />IUPlytr alllll U"" lilt notice 01 IItn II 1II1d.
<br />For PUrpol.. of paragraph (2J (I), lflI fJlldtllCt of I torporllloi1
<br />N llartl'ltrahip IlIall be dttmtd 10 be \ill P!1Ct It wIlleh lIle
<br />prfne/pal tlKullVS offiCI of lIle bIlllntU 'I Iocaltd, and lIle
<br />rlStdtllCl of I Iuply,r WhoM r..1d1lQ I. wlthoullt,. Unl\td
<br />Slalft tllall III dHmed 10 be In lilt Dlllrlc1 of Columllla.
<br />(3) Form TIlt lorm and conl,n1 .f tilt nollce
<br />"'trred 10 In luDtt\:Ilon (a) IlIall be prncrlblcl by tilt
<br />G<<rtlary. Buell nolle. 'iii" be v.'1d nOlwllfllllMlJI1ll Iny
<br />0111" provlllon of law rlglTdll19 Iht fo,m or eonlanl of I
<br />nellce Of litn.
<br />
<br />Not.: See section 6323(b) for protect/on for
<br />certain Interests even though notice of lien
<br />imposed by sectlon 6321 is flied with respect
<br />to
<br />
<br />1 s.curl11's
<br />2 Moto. VlllIcttl
<br />3 ~lIOnll property pu,ctlaHCl " 1111<'
<br />4 Pmonal proP\l1ly purChlHClln casual lilt
<br />5 Pe/SllOAI property .ulljtCled to po'Mllory lI.n
<br />6 RIll proPffl'1lu .nd 'lltClallSM1lmlnllienl
<br />, Re5111entta! prol"rty sub/eel 10 A mtch,ntn
<br />1Jei1 to' cortaln "PI irS and Improvemanls
<br />B AllOlney"lllans
<br />9 Certain insu,ance conlTaclS
<br />10 Pas~book loans
<br />
<br />igi Reflllng 0' Nolice. - For pu'pom of Ihis
<br />5l!'CttOfl-
<br />
<br />ill G,ntr" Rule. - Unltss nOllce ot Uon IS 'efilad In
<br />tne manner p'escnOtd 'n paragrlph (2) dUllng Ine required
<br />'el,lIng Otrlod. sucn nOllce at Ile~ shall" "talea a' lIIed on lhe
<br />aate OIT"'fllCn 'lIS hied (In accorl1ance "'IIh subsectIOn (I)) after
<br />II\t ,.plrlllon of suell refiltno period
<br />
<br />i2' Placl For Filing. - A no lice ot lien reI lied
<br />':.;ur.n:; u'V! '!QlJlr~ re~tl'nQ ~/lod ~n.all bI! !t1~Cti'Y~ I)t'lly .
<br />IAi If
<br />III Such nOllce of lien IS rel1led In lhe ofllce In wllich the
<br />~"or nOllce 01 lien ..as !lied, and
<br />(Ill '" lh, case of rea! properl) the- fuel nl reftlmg is
<br />er.t!!'M and recorded 1."\ ~n In<leJ 10 Iht! f::J;ltnl raQIJlred by
<br />~'.:tl'f!C~lf,)f'1 .,', \"1 ,In\,'1
<br />8. In ilf'V cast! ", ..hlcM ~ lJat~ or mOle orJa, Ie; the aale
<br />Of a 'e11"ng 01 nOllee of l1e~\JMer lubp,reg.apn IAI, Iha
<br />
<br />t:';\
<br />
<br />Vi
<br />
<br />Secral5ry rlCtiYld wrllltn Informalion (in tht m~
<br />prncrlbtd In rlQUlallolll IISIIIll by !Ill SecrtWy)
<br />collCtmlng I chll1llllfllflllUPQlr'a rnklenc:l. if . no!icl
<br />of sutlllltn II also flltlllll 1Cl:IllI_ witfllUbllction (I) In
<br />tilt Slate In WIllch IIlCh realdtnoIllloca1td.
<br />
<br />(3) Requlrld Rifting .PMad. - In l1li CIM
<br />of Iny nollct 01 11,", lfIIlInlI"rJqUlrtd rtfIIlng Plf\Dd" IlIIIllll .
<br />(A) lho ont-year Iltrlod tnCIIng 30 dlYJ Ifttr tile .lpirItJon
<br />of e yaal' Iller !Ill dall 01 tilt .....1llIIIt of lIle tax. IIlcl
<br />(8) Ihe ont-Yllr Iltrlod ,ndlna with !IlIupiratton of e yllll
<br />Iner !hi elo.. 01 Ihf prlCl(ljng l'IQulrtd tlllllng perfod for
<br />lueh noltet of Iilll.
<br />
<br />See, 6325. Release Of lien Or
<br />Discharge Of Proper~.
<br />
<br />(I' it..... Of LIIn. - Sutljtct to IIICI1
<br />rlgulll101lI u!IlI Slcrtllry mly IIrttcrlbl.l!lI SIcrIlary nil
<br />'SlUI I cmmelll oll1lHM 01 Iny lien IIIIIIOItd lIitl1 fJIlIJCI to
<br />Iny Inl.mll r...nln lax nolllltr lt1an 30 d,yaafllr tilt d,y on
<br />WIlleh -
<br />(I} L1ablllly SlIlllIed or Unenfon:nbla - Tht Stcretary
<br />finds lhal Ihe liability lor IhI ImOll/llllltlMl'l, logtt/ltr wll~ ""
<br />Intera" In rlllltCl lhlrlOf. hal betn Iully ulllfied or has
<br />b<<:om. ItIIllly unenforellbl,; or
<br />m Bond Aeclllled . Tilt" 1.1urnIS!ltd 10 lilt Stcretary .nd
<br />ICC.pllG by him I bond Ihl' i. condlliollld upon t'll paYlllInlol
<br />tilt amount aunled, logll"'r wllh III intlrtst In TelptCl
<br />I"'ltof, ..lIhln lho lime prucrl~ by II'" (lnchllfll1ll Iny
<br />extenSion 01 aucn lime). .nd IhlllS In accordance ..11ll SUCh
<br />'lIIulram'nl' rlllllng 10 IIrms. cOlldiliofll. and rorm ollnt bond
<br />.nd IUflll1l ''''lIOn, II mly be specified by such regulallons.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />Ikl DtIdoGuI'l of Ctrllln Rttumllnd
<br />Rltum Inform.lIon For To Adlftlnllfrltlon
<br />PUI'pOMI. -
<br />
<br />(2) Oi5Closule ot amount or outstanding lien .If I nntlte 01
<br />nen has been 111ed p.;rsuarlt to sectton 63~(f} t"'e amount (I'll'll!
<br />outstanding oOllg8tlcn seclJred ~'1 ~dch I;ti\ "'1'l3y bt C.SCIO!U~<1 l\:>
<br />any person ..no IUlntshes sarlslaclOI)" "',.ll.n ~"der1(;e Ihat ne
<br />hiS a light 10 the praperty sub/ec, 10 such hen or intends 10
<br />obtain a light In sueh rropertv
<br />
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