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<br />Excerpts From Ir:tem.l R'nnue Code
<br />Sec. 5321 Lien For Taxes.
<br />
<br />I! .ny perlon lI.b!. 10 pa~ Jny lAJ n&glltll or refuln to
<br />ply the um, ,,,., ~el!!IM, U>e l.11Pun, (IOCIIIGIMQ Illy Inltr.
<br />eel. IlllD'tlon~llrnO"nl, aCai\IO" to taJ., ~, lu.sull!. Plnltry.
<br />log.tl>~1 with I.~~ '~IS IIIlt mJf IW~ In iCClllon lr.elelo)
<br />sl1li1 Of. ,." In lavo' or 11lt Ulli1Ill SlIlet ~po" '11 property
<br />1m! "Ont, 10 property wllfIhtr rul or p"~Gnl! O,lono"",
<br />10 luCll Pl'lon
<br />
<br />Sec. 6322, Period Of LIen.
<br />
<br />UnllU another alt. 1'5 ':>et11IcaHy fl.e(! by la.. O'\t IItn
<br />ImpaltO Oy &llCTion 63<' ~nl!1 4C1U 111M tl"'" the nUllm.n!
<br />15 mAde an", s.hal! contin~... UN~l ;l'l.f l!.!ltuHty 10r t!'~ a:mO..r.'lt I(J
<br />use~!.rCl 101 Ii J;Jcgmf':11 .ga:I"S~ th'o 1iIItl~r.r Ifll.Jrt; out of
<br />iUch 11.1b1ilTy, 1\ uttS,fl'!tC' (H ~o~ ~ne,",1C!c~a~t by nsaiIJ~
<br />ollJ.pnr;!!Ir."f,l
<br />
<br />See 6323 Validity and Priority Against
<br />
<br />Certain Persons.
<br />!., PUl'eh.Hr's, HoIdtra 01 Securtty In-
<br />llftSt., MtchJtllc'. UtnOrI, MG JudglMnt
<br />lien Creditors. - '~e ~I" :"'PCU~ try HCII{>" 113Z1 '~III
<br />not be "elte u 3",al~t ,art" pu'chnt'!, hOI.!1t'f .01 a Ht1.:l'rty
<br />ime~e:&t mttCt..arHt I Hem;" ut tl.JodQmln1 l~ c-.rt1fI~or v""UJ BOnet
<br />lht!"Oo1 lIt1'lltfl n';eets r.'It ~fQ;JlriH!'iIHit:li c:1 5:.i~c.c.1Ion if'; 1".11
<br />hN'n f!11t1!' tl')' tife S~ flit:,
<br />
<br />It I Place For Filing Notict; Form.-
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<br />~ t'io.!l ~t J: ~F F q, ..,; ... ~f ""D.lIC~ "~'tl:r"ee t!:l I:;': !ii.lb-
<br />s.eo:tll;.l:1 Ii, S~"'ij ~ be.:; .
<br />A. ;Jnde1 Sta:f \..-cr""~
<br />t..g,i1' g.; ;)P'f"'!'l 1;' P'l: "_.tH' ;I' "'\'.i1- prt).-;lert~> In one
<br />O~j.t! ,rlthm t~lr St'llt' ,~I trt~ ';::;:1",;11\ or o!rl~r gtt_'ern~er.tz:~
<br />~l.i:n!IVI1!i!).1\1 i!:S Oes.lc~!Jt~! !J" l~!f ;.a1N5 Of ~uC. Stat-a In
<br />iII'fI!C-f". ~:-~ :'f~~rr~' ~.~;tl~er-I !~ '*',~ ti(!'" .! :,'L;ii~f'.a ant:
<br />; P1!:n,D"-;C: ;...~~~..ti<' I" ~::~ ':.nB ry~ P1!!n,onai
<br />O'':)[J'!r~v .'~'!'1tl~' ,~..,,;~tH' 0' r~'l!..B~;'\t':'~ ,r- ~n.t CNi'et\!
<br />".. 'it'" :t",~ ~.'dTt. r ....S!' :h:....~l :.' ql'"lt' ;.c.~.t""!'l1:'\!'r.ti!l;
<br />:,..;:"J ~ },,.;,, IJ:~ :i('~I;;r,l:f..G ~.~ ~".t '"..~ .,' "-:t~ S:,i!e
<br />1!1 ."lri.~ ~'~l! JIDc.~r1'.., 'tJ31fo_! ~: ~',t ,~,~(I '! !.)~...a,te.c
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<br />fntered as Document R.l
<br />8- l' ) ? 8 8 (l
<br />bnntor ''D'' . 'J
<br />Grantoe if ,.
<br />Numerical /V/! .
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<br />III Sllul 01 Property Subtlel To LJen - For purpol8l of
<br />P1ragrap/ls (ll.n<l14). ploptrty Ihlll be dNmtd to llt Illllltlll.
<br />{Al Rill Proptrty . In 'hi cn. cl rtal proptrty. II III
<br />lJIlyslul ~tlon: or
<br />(8t Personal Proptrty . In lilt elM of ptr10IIII JI!II*1Y.
<br />.!>Im,r lInglbl. or lll1&nglbl., II 1111 rHIOtnc:t of lilt
<br />lIqlIY'l a'11lt lIllNIlht nolk;a of Uenla flltcl.
<br />For Pllrpoltl of llITI;tIlJ/l (2) (I). tile f1IidtncI 011 corporltlon
<br />IV plrtlltflhlP Ihal! be "'_ 10 bit till placa I' wlllctlllll
<br />princIpAl fllCUllvt otlk, of lllt bulllltll 'I locallCl. and lilt
<br />r"'oencl 01 . luplysr wII0N rllldtra II .ltllcl1ll11lt UnI1lG
<br />SUlt. 111111 bt Cttmt<I to bt In IhI OIJtrlcl of tol~mbll.
<br />r3J Fllrm '1M form 1!Ill conl,nl 01 1M IlOtloII
<br />retw10ll 10 III I\IblltUOTl la) llIall be llfIIr.rtllla ~ lIlI
<br />S<<r'lI"1 SIIdl nOllCt IhlB bI y.lld nolwlt11,lInding any
<br />oUlt, prO.'ll0n or II. rtgllt'lng lhl form Dr conml of I
<br />nObot 0.1 'Ion
<br />
<br />Not.: See section 6323{b) lor protection lor
<br />certain interests even though notice of lien
<br />ImDosed by sectIon 6321 is liled with respect
<br />to:
<br />
<br />SecU! m-n
<br />Moter ~ehJdl.
<br />3 Pe..onai prot>en'j OiPCl\INlI .r mill
<br />4 "","M.I propert} pur~1IIlf In a!;uallll.
<br />~ ~nll prol'lfll' I~ 10 PCUIIIOry !lln
<br />e l\ul proptny !II' ano ,peelal ....ument ulns
<br />, f!ea,dlm'll Pflllll'f\o lutJjtcllO a methl""'1
<br />II." lor e.rnlln ~.:rl and ,mprOY''''lnll
<br />"~O"'c(ll~nl
<br />CerUtn t"'.urlne. cantralll
<br />1{\ PasstK>oll; I:JAol
<br />
<br />igl R~filln" Of Notice. - For Darposel Or lnll
<br />
<br />SotCtiOl"l
<br />
<br />. " GeMraJ Rul.. - U"'CSi no!>e.. of lien .. refrltd tn
<br />t!'!:!' manner pf,scri:>ea .1" pVlgr.pn el} Cunng the reQU'lrt4
<br />'.""". peno~ ~ucn nOllce Of lien sll.lfbtlJ'lelttllllolell on lllt
<br />Oile en ..tw;h r: 1$ tHeO im accorClal"lCf Wit,., !lunuctlon (1)) anl!r
<br />lht up;J"etlQl' Of l.lJ'C~j rp.rllm; penM
<br />
<br />; Pllet For Fmn~. - A "0"0' 0' "'" ""'ea
<br />~'Jllna me 'M",'~ r.!'ih/ljl Ptfj~ ltIall bI tIltClin-ortiy .
<br />,Ai 11
<br />!'~c.~, n'C1/C! 01 iltrt IS (~111r.d In 'Me eMlc!! In whll:l'l the
<br />"'10" "'lOUt.!' 01 1!1'.f1 wa!:. tllfe! anC
<br />.;' In<t t:a51P Of Ital pfOt)Prt~ thf! !art 01 reftimlJ tS
<br />~nl~'!:C il"\C ,,,cera!!!,::! ,n af1 u)C!e:r to me- e.l:tem 'p{JUlfe'j by
<br />..,~t'~~[1.,,)r' :f, 1"1 a'ld ....
<br />E, f ~"'r tiS-e,:'1 *htc:"; 00 Oi~'~ O! mOftl prlO! nYthe:atlf
<br />(11 a 'Phl1l'lC !." f1cI't.t 0' !U!f'l LtllaC1,.IIut!~~itltiJA~ ...tHt
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<br />S1cfltllY rlCllv~ .wrilltn Information (In !he lIlIMII
<br />prncrllltd In regullllolll I.SlIId II)' till Slcrttary)
<br />concamlng I C!IIngt In Iht tupIyt(s lIIill1nf:t. 111 noL'CI
<br />of .1IClt litn I. alsu 1iltcl in ICCOI1lIJ1Ct w1t11lUllIIdIon {l) III
<br />tlII SUIlIrI whlcll tuclI fIIlIltla IIl1mtJd.
<br />
<br />(3) RtquIrtd R.... PerIod. - In lilt CI8
<br />of any nOlica of lI.n. lilt t8rIII-rtQulrtCll'Ifillng lIII'iOd" __-
<br />(A) Ill. ont-yNr period ,nding Xl d.ys am' lilt .lplmiQn
<br />of e I'IIfIIlttr lllt ~11I o1ll11 I~ of tllllU. and
<br />(8J IhI onl.,111 parlod .n~jng ~L~ !hI'lPlr!I~ ofe VNII
<br />afttr Ill. clllll 011/11 pr~ng rJqulrtO IlIflllng parlod for
<br />.uell nOUCt of II.A.
<br />
<br />Sec. 6325. Release Of lien Or
<br />
<br />Discharge Of Property.
<br />
<br />lal R..... Of Utn. - Subjlct III Sl/CIl
<br />'tgulllion, ..lilt ~ry may PIlIWlbI. tlIISKrtllry JIlalI
<br />IISue . """1e11e 01 'Ilem of .ny h." impond.ith fft;lfdto
<br />any inltrnal ".tnUl IU 1101 Iltv ~n Xlllll's Ilttr 11lt dl)' on
<br />willen .
<br />III UlbJilly Slll.fltC or UnentOrtalble . llll ~'~ry
<br />hMds ll1a!1/II III11ility lor 11lt amounl UHIItC. log.l!lu .Im all
<br />Inl....! In rtSp&c1 1MrIo1. hi, !lien lully lI11tfltCl 01 ~...
<br />btCOma ItGllly untnlOreulllt: or
<br />(21 Ilond Acttpttd. Tile.. 1.lumllhatl to 1111 SIcrtlary ancl
<br />E1:IP'-Cl II)' him I bond 1/111 IS to/llllllO'..clllpon lIlIllIymen1 of
<br />tile IlIlOlIII1 111tIItCl. IDgItIIII .Im III lnl1r1s1 in r-..ct
<br />lIlerto1. .flllln tile lima llIIItfilIlld lly 1.. {i:ItlullL"IQ any
<br />..tln.lon 01 .uen Ilml). Ind Ihll.. In Ir:rorolnc. witllSUCll
<br />rlQulr'lM/llS 1I11lJng 10 ItllTl.. concllttOIlS. and 10"" 01 !\II !loll<!
<br />and IUrtllts lhtrton. '1 maJ be lIIKilita by SUtll ~uIJIIDns.
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In.
<br />formation,
<br />ilO DlIcIoIure of CtrtIm Rllums Jnd
<br />Rttum Information For To Admlnlttrltion
<br />PuI'pOlll.~
<br />
<br />(2\ Dl5CfOs.uft or al'!':~l..if'1.1 0' o.Jtst::!l!lC1!"lQ !J!!'n ~11 r\otl:e lOt
<br />hen F1~U ~n 1lj~a PUfl,::I:1! ~O '!tt!d't.'r ~.J.:3ifl 1nt "~~i.i~! Of ~~f
<br />outslirnlmg obligation sec.uell b,. suc.~"en mar lie 4li!cl0Md t1l
<br />I"y P'''O" wilo lumiShe! SllIsfac10fli .."1ftn eVidence 11\11 hll
<br />hiS a nght tn th! pro~f"1y !.ubJPC1 ttJ !nJl.':~ '~!'!"l ~. '~rt-~C' 10
<br />nbl~l" a rt~~lln ,uch p'oPtn,
<br />
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