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<br />Excerpls From Internal Revenue Code
<br />See 6321. Lien For Taxes,
<br />
<br />" ,n, per,o" lIiOI. 10 DO' In~ ~. ne<Jlects or 'etuu~ 10
<br />pay Itle slmtt fI'tet dllmano. the amounl (lncluOlOO Ii1Y Inttf-
<br />nt. a~al\lOnal I"'ounl. IddU'Dn to tJJ, or uSlnable ~..all).
<br />10glltlff wl1~ iny c;gslS 1n.1 mt _f~ in id~ilion t~e.reIO"
<br />J~.II -. . "on III Ilyor olllle U~i1lJd St. In upon III p<operry
<br />.no "g~U 10 p,opor\V w~,'h.r real Of plI.~~al. llIlongl"il
<br />to ,uen ""rlon
<br />
<br />See 6322. Period Of Lien
<br />
<br />u..ltu ."Olllef aata II ,ptclf.ully liUd ~, la_, till <<tit
<br />ImposeC 0, .~l<on 6321111111 "I<~' a. t~t IIl'!lt I~' uteSf/lllllll
<br />II midi Int' shltl !:":)ntlnut unbl th~ hilDlilt.,. tor 1~ amoUnt so
<br />..u...~ 10' , luaqmllnl ,g.ln$l I'" IUp.,.. Of\!11l9 Oof of
<br />suct'i l'.at)dlt~' IS utl1;tlad 01 tJe(.-"me! ;,;~nfofuDt:lCl b1 rU-J1;Qn
<br />01 liP" 0' limo
<br />
<br />See 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />
<br />Iii Purchuer'l, Holders Of Stcurtty In-
<br />terosts, Mechanic', Llenom, A.nd Judgment
<br />Lien Creditors. - "". "f''''rc~tll 0, mllon 1lJ21 ~nJi'
<br />not M liifl,i\; U ag.i\;,,::st iny Di)ft~lUl!!f nolCN 01 iI ~<<;Jml
<br />Interest me--chanlt: s l;tn01 0' flJCQ~er.: l,e;-, uedilO' \,l11~11 r'10Ui:t
<br />trJerwf IAihictl ~\et.l5 It-,(' #t:~I.;' / ~mt'":H 0' !l ,.1t)!lflC'!'Dn I'rl r,ll
<br />tlt'tlr: '.l~d b..,. U'i!t S-eoeu!,;
<br />
<br />" Ftact! For Filing Notice; Form.-
<br />
<br />l' ?'ac~ ~tJt t.!,nc ........ -,(f,cr 't'~e'1t"-c Ie :~ 5v~
<br />S,toCtlQrI ilH :or..l; ~e 11.1I~C: .
<br />i.t.l un,jel Stat! Li'$W~
<br />III Re..l P100ti1-. l~ !";e ;.3st 'Jt ft'\t' O~(.~~~lt'f l!'l ant!
<br />offK:~ .,.nr'l1.fl lM. State \(}., lilt c-ovnt'r 0' t:'H",~( t;Ovet"l'lrt:!1t1al
<br />,u!J~tvf"HJfll -a! dtStgflolltell t)~ 1"'.1! llwS af '!.;cf: Stalt if.
<br />.,nir:l' th~ tJ!cpen~ '-.Jblf'tT 1(\ IN i'f'f1 .!} !.tt<.;aIM .1nCl
<br />jl.. ""f,:~ona, ~'o;-;-et~) ,~, :""f ::,i)~t! ;:'1 C}a,,.sc.na'
<br />C:'(J~rtY WTl~~~' lar:r;ltl1t 1:'1' j:'tr'!~n'u'''J of"! one ct1il:.e
<br />*l(t..... I~l~ StIlt~ 'J' 'h~ :Li.;qh (H ::.tJ..,~, ;'r.n.i!nlm~!a
<br />!i-';~C:1..'5 ,?;~' d :~:. tlf",i:il':(; :"ly mol< (lllll!: r' ~..Jct'. 51-ale
<br />In .'l"tli'.~ r~I'e ;.'cV~nJ !1-uCI~!::" \C ::';c: -'t'," : ~lh;atf:"C
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<br />'6: iVltl' C-;,t:.: 01 t)"'iV'd C0-;..f"'! ii' P,-e Of';ct- 01 tllf CIUiI "1'
<br />'''e i.}I"'l:!~(j Sti:;!M d:~t'li:l ':'Ci'.:<]'! ':)1 ~";t .~t;jl[',a, -1,Sfll(l ~!,: .r,td'
<br />'~4! c'n,,~q~ !-;J!:teCI 10 .'~~l ,~, ':11:J.Ht.~C ttI",:IW..t' th!, Sio;lltl! ".a~
<br />"..;'1 O-f Jaw .j~fl.~;na!C"c ':"'f: f,!~'I;.~' 'iftt!!;r"1 ,.,.....t'!.': !!"'.r ~iJ\.,;,rr. '"'"'!.''''i.. ','
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<br />'r:~ tit,:!:" (1f ~~f. Per J!!:!' -;' Dl!'!l~lj rI' n',~ [l\s.tn~~ o~ COh,,:fl.!HU
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<br />~n'ered as Oocument ....
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<br />1~2878
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<br />Grantor / ...
<br />Grantee .". -
<br />Numer1ta' ..!!:'p
<br />Ti\ 1 E ~ F N E l3 R ,\ S 1< ^ ~ <'
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<br />m SiluS 01 Proporty Subject To Lien . For purpoltl 01
<br />par agraOne (II and (.), oroQlrty shall be deemed 10 III silulled .
<br />1"1 Rill Propony . In the cut 01 rill property, I' III
<br />pnysicalloalllon: or
<br />i!l) Personal P,operty . In lilt can 01 personal prOlllrty,
<br />"fletllt, t.I,,"I~la or ln1angibll, I' the r..ldlnet 01 the
<br />tJ~~yer all!le uml II1t noUca of lI.n IS nltd.
<br />For p'urposes 01 par&grlp/l (2J (8). II1t rnid\mll 01 I corporlUon
<br />or pJllnershlP ahlU be dMmed 10 III lilt pJaca II which II1t
<br />orincj~1 u,cullY' otflCt 01 tlII busl_1 II IOClted, Ind tilt
<br />,uldance of a lup.y.r w!lOU rnldlnca Is wllhoullhl Unlltd
<br />Sfatu .nail be dtll!med 10 III In lhe Olllric1 of Columbil.
<br />(3) ~"'''' Ti,. 'lI!"1 anewnllm Of tilt I1llIIIlI
<br />IIl"'lJ<l 10 In .llIlHt\lOp 'Il ~\I be pl'KTI~ /ly lilt
<br />5etrt11ty Sutl1 nollct 'tIIaIl 'be' villld notwltlllttllClllIg' lIlY
<br />.lIler proviSIon al II. ,..lrtIinQ lilt lorm Of ~I 411 I
<br />notlca or "a"
<br />
<br />Note; See seellOn 6323(b) for protection for
<br />certalO IOtere!lts even Ihbugh nollee of lien
<br />Imposed by secllon 6321 IS !lIed with respect
<br />to
<br />
<br />Stt.untln
<br />Motor .tntel".
<br />P,'sonal p,oper1y p".cnulC llretoll
<br />Pe,\on" D,o.,.rty PUftl1Ued In casu,' nil
<br />"'rsonsl property 'ublK'lCl to poauuo'r II.n
<br />Ilul pro""rlr U1. '00 l\*i.1 Inlumenl".'"
<br />Ras,Ct"".1 OfOperlV lub!.CIIO I mecnantC ,
<br />::tr. 'Of t,rllin Tlpatr, In.d IITillJOftmentl
<br />..nornlY , 1I.m.
<br />::efU.l"l I11tu,-.nce CO!"lH IIC1S
<br />It: Pu.Sb:JCll ~()!In.l
<br />
<br />I; RlfIIlng 01 Notice, - f(l' purp_' 01 tillS
<br />
<br />uCHotl
<br />
<br />, , General Rule. - Unln. nOllee of Iren I' "Wid In
<br />''''' "'ann.. N",,'tle<l .n oaragrillh t2l oun~ till r'QulrlHl
<br />'.',;,11',l penoo suct' nO\l.. Of 1,0f\ sIlailllllf.aleO Uflltd on 11\1
<br />;U:l~ Dtr Wt':.Ic:tll1I!i 1!leo lin accorGancf.! wrtfl S~Dset!lon (t)l a1t1f
<br />~~t U[h~at)on of !.lJttt rdmng pcrJodi
<br />
<br />, Place For Filing, - A ooHce 01 "en r.ille<:
<br />." ~~~ I~t: 'equ:re!l '-e-t'h~ t)efiot1lfl.a'\ tte eUer.tiVI only
<br />,A; It
<br />,; SLlC-t1 nc11ce of lI.en IS ref lied m ttl! office In .ruch the
<br />~"\c-' n..me! 0' hen ftiU lIlt;l1. and
<br />'ll! 'n the ~il!oe 01 real DtOP~t1)' me tact (I' 'I!hlmg IS.
<br />f'nlt"ea and ~t!CO!l)e-C 'f! an m-deJl to tN! ~rlMT 't!QUlff!O b'f'
<br />~~~'s~-t'(I'" .f, 141 ana
<br />:; I' an., (.i!::';i!.' ~ lII:t)\ct' ~ aa~'~ 0.' ""Ol~ 0110" HJ the !Jlte
<br />~l !I 'ttllj~n~ 01 notlCf of !ten U1'td~f ,'Jl'lPluaqnlptl ('AI tht
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<br />Stertlary r1Ctly~~ wrilttn Inlormation (in lilt manner
<br />prncrlbld In I~ullllons ISIllICI by tht Sltrelllry)
<br />conctmlllg I change In thtlUpayIf'. rnltltnce. if IllllliCll
<br />of such \Itn Is 1110 1II1d In accordlllCl wltII SlIbllCtlon II) in
<br />I/lt SUII tn which such rnldlnc:e IIll1Qted.
<br />
<br />(3) Requlrtd RiftIng PtMd. - In lilt cue
<br />01 Iny notice 01 litn, lilt Ilrm .rlQulnMl rlliling period" muns .
<br />(A) Ihl one-year period Inding 30 dlYs aner thtllpiration
<br />of 6 Yelrs an,! !hi dllt 01 l!le UHlsmenl 01 lilt 111. Ind
<br />18) lhe one.year period tndlng with IhUlplr.tion 016 years
<br />IlIlr the clou olIn, preceding reQuired "'lIIng period 1(1'
<br />sucn nolltt of lien.
<br />
<br />Sec. 6325. Release Of; LIen Or
<br />
<br />Discharge Of ;Property.
<br />
<br />la) RIIUIoe Of' Utn. - sotlllct 10 such
<br />rlllulallons Ill"" Secretary may prelerllll. lilt SCrttIry sllaIl
<br />InuI. earttfiea" of lllea" of .in)' IItn imposed .illl mptt:1 to
<br />.ny l:;tImll rev.oue III 00' Iller lIIIn 30 dlY' Ifttr lilt day on
<br />wl\1t.l1.
<br />(11 L1IDllltr SIIISII.d or Unenlol'Cllbll - Tilt SKrelIry
<br />finds 1Il111h1l1lblllty lor the amoura 1DII1tC. togttllIr .ltIlllI
<br />Inltrlll In re'QlC! thereol. 1111 betn fully Iltlsfled or 1111--
<br />bet:oml l&gally untnlorcnble, or
<br />(2) Bond AeClplld . Thill IS furnished to tilt Sterellry and
<br />IlCClplcd by him I bon4\hllls ClII1dltionsd upon 1hI parmen1'"
<br />llIi! Imount DItIStcl, rogllher with 1\1 Inllrnl in respecl
<br />llltrtol. "lthln IIlf lime Pf4scribtd !ly IIW (Including any
<br />IIlenslon 01 suclllimel, sod lnlllS in Ic..'"l)rdance willi sut~
<br />'!IQulrtmenll relaUng 10 terml. condltionl,lnd lorm of \he bone
<br />lne .urelln thlrtOO, as mar be specilied by .uch regulltlllll!
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />formation.
<br />li',) Dltc:loIure of CtrtaIn Rltum..nd
<br />Rlturn Information For To ldtnlniltfltion
<br />PUrpGId. -
<br />
<br />\21 Oi~clos.l.lrf! of a,m{)unl 01 OJtstanemg iten If a nonce of
<br />Ilf,r. l1a5. beet< ~O!fC p....-r~l.la:'ll a. ~~cllon 63.?J.,"l mt amounl 0' 'he
<br />oullL."a,"~ obl,.allon SeJ:u,ec b~ suer, ...n ma~ oe dllCIOS.C 10
<br />anV persOl1 ...hO fUf",slles satislactory _"nen tyi~ente thaI ~
<br />nas ~ fighl In lhe p'oller1, SUOIf'Ct 10 such "en or ,n!eM, 10
<br />ob-18m a fight lro 5-UCi propert)
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