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<br />Excerpts From 'ntemll Revenue Code
<br />Sec. 6321. lien For Taxes.
<br />
<br />It any pdrson liable to pay any lax neglects or refuses to
<br />pay the same alter demand, tne amount !including any InIM.
<br />nt. addltionel amount, addlllon to tax, gr essessable penally.
<br />logelher with any costs Il\8l may accrue In addillon thereto)
<br />shall oe . lien In lavor of lhe Unllad Stales upon all prOp5rty
<br />and righls 10 property, whelher real or personal, belongmg
<br />10 such person
<br />
<br />Sec, 6322. Period Of Lien.
<br />
<br />Unress another-dAtJ I~ specifically fixeD by law, tttt'lI.n-
<br />Imposed by sectlgn tl321 shall arise allhe tlnie Ihe asses,menl.
<br />IS maDe anD shall continue unWths liability for Ihe am0Ul11 50
<br />anessed (or a Judgment agslnsl Ihe lax payer arialng oul of "
<br />such lIabllltylls satisfied O' becomes unenforceable by reason
<br />of lapse 01 time
<br />
<br />Sec, 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />(a) Purchaser's, Holders Of Security In-
<br />tereltl, Mechanic'. L1enors, And Judgm.nt
<br />Lien Creditors. - Ih" hen Imposed by settion 6321 shall
<br />not be valid as agalnsl any purchasor. holder of a secunty
<br />,nleresl. mechamc's lienor Of lu:lgmenllien creditor until nOllce
<br />Ihereol which meels the raQullomen!S 01 subsection II) has
<br />boon lIIeo by tha Secrotary
<br />
<br />If) Place For Filing Notice; Form.-
<br />
<br />Itl Place For FIJrng The nOI'ce leferreo to In sub.
<br />sechon lal shall be filed 0
<br />(A! Under Slare Laws
<br />I II Aeal Propert,. In the cas. 01 real property, In one
<br />ofhca.wllhln the Slate lor Ihe county. Or other governmenla1
<br />subdiVisIon). as deSIgnated oy Ihe laws of such Stale, '"
<br />whICh I~O propel1y ~ub!ect 10 the I,en ,s srluated. and
<br />I 'P Personal Property In the case 01 personal
<br />oroperty whethor tang'ble or ,ntang'ble In one office
<br />wlthm the State 101 the .:ounty_ or other governmental
<br />subdlYISIOn) <is jesjQnat~{j by thE !altt's 0' s-uCtl SLate
<br />In wh'Ch Ino property subjrct 10 the hen,s s/tualed:
<br />or
<br />/91 WIth C!er~ Of :}r'ilrtt.:! Court In the office olltlc Clf.Hk of
<br />ft1e Unlled 51at~'~ L!lsl;lr: court '01 rh~ llJd I!. 'it I /jfl,lrtclln 'Ntllcn
<br />'''e or~;HW'( L:OjeCl !0 'ItP '5 $llUJ1~<j WI".:nt''o'er l/1e Statl': l1as
<br />.,C.l [", l,iJlIt rJ~s!or"lt!l1l)n~ nttlc~ -M'l ':" rr,tlEb In,! lHl. feflW-'lI!. 01
<br />~\lOrHi'a'Jfe'JDt', ,to '.'1
<br />'el Witt"j lleCD,'j{:r ')f ~Odf.. Ct, '1""\9 D.~l' ,(I ;:' OIJr\':l J In
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<br />(2) SlIus Of Property Subject To lien. For purposel 01
<br />paragraphl (1) Ind (4), property Ihall lit dHmld to lit Iltullld.
<br />(AI Real Property . In th. else of rill property, It III
<br />phVllcallllC:ltlon: or
<br />(8) P.rlonl' Proparty . In Iht Clse of perlOnll proptl1y.
<br />wh.ther tanglbll or Inllnglble, It the r..ldlnca 01 the
<br />!UpaVlr althe Ilmtltht notice of lien II fIIld.
<br />For purposes of paragrapll{21 (Ill. 1he resldlnce of I corporation
<br />or p,rtnersnip shall lit dHmtd to be lhe pllCl II which the
<br />princiPII executlye olflca of 1ht1xJ~lneu II loc:alecl, Ind the
<br />residlnte of I IuplyJr who,e ruldenee Is wllhout th. Unllld
<br />Stat., shall be deemed 10 be in the Dlslrlcl of CQlumbla.
<br />(3) Form 0 Tht form" and conlenl ot lhI 'notlCl
<br />r,flr~ to In subllcll.O~ ~U~II be prllC!llII4' IfY ill\' .
<br />Secrslary. Such notice shaH be valid notwiffisianding Iny
<br />allier 'provision 01 IIW rtgll'dlno' lhe form ot. ~nltlft 01.' ,
<br />nollce of lien,
<br />
<br />Not.: See section 6323(b) for protection for
<br />certain interests even though notice of lien
<br />imposed by section 6321 Is filed with respect
<br />10:
<br />
<br />t Secuflties
<br />2 Motor vehicles
<br />3 Personal properly purchased a' relail
<br />4 Personil properly purchased In casuI' saie
<br />5 Personal property subJacted 10 possessory lien
<br />6 Aeal property tll Ind 3peclll IIsessmenl liens
<br />7 ReSIdential properly subletl to I mechanlc'~
<br />lien lor certain repairs and Improvoments
<br />8 Anorney's liens
<br />9 Certain Insurance contracts
<br />to Passbook loans
<br />
<br />Ig) Reflllng Of Notlc., - for purposes of thll
<br />SeellO" .
<br />
<br />III G.n.rll Rul.. - Unle" nollce 01 lien 15 refiled In
<br />Ifle manner preSCribed In palBgrap~ (2) dUllng th6 required
<br />rellllng periOd. such nollee 01 lien shall be trealed as filed On Ihl
<br />dolO orrwhlch 'liS flied IIn accordance wlln subsocllon (f)) aller
<br />Ihe expiration 01 such 'ollllng period
<br />
<br />'2) Place For Filing. - A "ol,CO 01 lien r.t,led
<br />Ou' 109 tne reQUITed rell'lng p"rlod shauD;! ellect/ve unly .
<br />(A) II
<br />'" such nollce at lien IS rellled 10 Ihe ollles In which the
<br />pflor nollce 0111,," was 111eo and
<br />I,,: In Ihe case 01 real oroperly Ih. lac! 01 '.'Iling IS
<br />onl"ed and 'ecorded ,n an IndOl 10 Ihe exleo' reqUireD by
<br />'1dISeCI!On 11) 141 and
<br />3, "anv case In which. 90 doys or mo,e prior IP.lhtdalO
<br />01 . reflllnQ 01 not'co 01 lion under subpa~Qraph 1M Ihll
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<br />Secr.llry rec.'ytd wrlll.n Inlormltlon (In the mllllllf
<br />prtacrtlltd In regulltIonl Iuutd by Iha StCrlflry)
<br />conclmlng I chlnge In till tIllPlYl(1 mldlnel, III notice
<br />of luch IIln II 1110 !lI1d In accordlnce with IUbllCllon (f) In
<br />the Slltlln ':'lhleh loch rllkltnct II localld.
<br />
<br />(3) RequIred R,fllng P,rIod. - In tilt CUI
<br />01 Iny notice 01 lien, the IIrtn ~requlrld 1lIf1l1ng periDll" mlll1s .
<br />(AI the one-year perlDllendlng 3) dlY.lfllr the explratlon
<br />of e yelrl l"lr th. date of the _Imtlnt of the till. and
<br />(8) the one'year p.rlod endlno wllh lhe .xplrltlon of6 years
<br />alt,r thl cion ofthl pl1lCllllng requll1ld f8!lllng llIrlocl for
<br />such notice 01 lien. '
<br />.; i - " ,-' f.-
<br />SeC. 6325. Release Of: Uen Or
<br />
<br />'Discharge Of Property.
<br />
<br />(II R..... Of LIen. - Sulljact to such
<br />regulalions ilS lhe Secretary may prescribe. the SecrwIary sllall
<br />IssuI I elnlfleate 0\ relea.. of any lien Imposlll with rUlIlCtto
<br />any intlml' reyenue tal nollallr thIn:ll daylalllr the dlY on
<br />which.
<br />(I) L1lblllty Satisfied or Unenforceable . The Setrelary
<br />linds that the liability lor the amoUl11 assessed. tDllether with all
<br />IntereSI In respecl .hlr.of. nil bien fully satisfied or ~~6
<br />bacoml IlGally ulllnforcubll; or
<br />(2t Bond Accepted. There Is lurnlshed 10 lhe Stcrelary and
<br />acceptld by him a Ilond thaI Is condilioned upon the payment 0'
<br />the Imoun' ass.ssld. tDllelher with all ill18ml in respect
<br />therlOl. wit11ln the lime prescribed by law (including any
<br />extension of such time', and that Is in accordlnce wltll ~Ucl1
<br />rOQulremsnls relaling 10 terms. conditions. and form of tlIe bond
<br />Bnd sureties thereon, as mlY be specllllll by such rtgulltlons.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />lkt DlIclOlUrt ot Certain Returns IIId
<br />~.tum Informltlon For TII Admlnl.tratlon
<br />Purpo.... -
<br />
<br />121 Oosclosure of amounl of outstandlnQ lien .11 a notice 01
<br />r,en has bee" Illed pursuanl to SeCltOn 6323'11 one amount ollne
<br />outstanding obltgalton secured by such hen may be QiaclOMlllo
<br />any person who lurnishes satlslaelory wrillen evidence tIla' he
<br />has a rlghl In Ihe orooerty ~ublect 10 suCh hen or Intends 10
<br />oblaln a IIgh"n such ploperly
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