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<br />Excerpt. From Intemll Revenue Code
<br />Sec. 6321. Lien For Taxes
<br />
<br />If any plrlon liable 10 pay any tax neglects or reluses to
<br />PlY the same alter demand. Ihe amount lln<;luOmg Iny lllt,r-
<br />.SI. additional amount, .IIddiUon to tax. or an.subl. penalty,
<br />tagelhllr with any costl lhll milY ilccrue In addition thereto)
<br />shill be 11 III" In favor of the United States upon all property
<br />and rights to property, whether real Dr per~on.l. belanolnv
<br />to such person.
<br />
<br />Sec. 6322. Pariod Of Lien,
<br />
<br />Unl... lnolliil dill II t\lfClflcaily [Iud by IIW, 1110 IIln
<br />Imposed by section 6321 shall arise II U1e lime Ihe I,,,"ment
<br />II made and shaH continue until the lIi1bllity lOf ItIe amounllD
<br />WII!.ld (or a Judgment agBln!ol Ihe tupay,r arISing QUi 01
<br />such habilltllll satlsfled ar becomes unenforceable by renon
<br />of lapse 01 lime
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />III ;;urchas."', Holdefl ot Security In-
<br />tere.Ia, Mechanic'. Lltnofl, And Judgment
<br />Lltn Crecillors. - Th. liln 'mposod by secllon 6321 shill
<br />nol be valid U agalR1t ilfly Ol,lfehlSer, holder of I security
<br />lnlerul. mtCh8mC'S lienor, OJ lutlijmern lien trtditc;1 until nOllce
<br />thereof whlC~ meets ItIe reqUIrements of 5ubnc11On If) hn
<br />l)Hn flied by lt1e Secletary
<br />
<br />If} Pllce For Filing Nollce; Form.-
<br />
<br />\11 Plac!! FOI FIlmg the notICe relerrea 10 !11 swb-
<br />Jectlon II) SnAil be filet! .
<br />IAI uno" Sial. Laws
<br />III Real Properw ' In Ihe cas& 01 q:i!t properrr, In one
<br />ofhce WIthin the Stale (Or Ihe caunl", Of 01M! govcmmental
<br />SUbdlVI!IOt'l\ as cJestonalea by Ih!! laws 01 such Stale 'n
<br />whIch the llraDcr1y suOI~ct to It'le hen IS slluiltea df1<l
<br />(ll) Personal Pro pert)' In lI'\e ca~e 01 persona,
<br />oroperty, whether lanOIOI!! or intangIble to !Jne Of!lte
<br />111111'110 the Sute 'or '''Ie coullly or other gOlle! nmenlal
<br />~ubd'\I's!Oni as Oes.lonQ.~!tj nil mil ~aws 0' ~uc!'l l)lal!
<br />In wr,,;:fl ttle tJlonerh, S\ltl!tiC1 to rne lien IS sliuilleti
<br />or
<br />lBl WIT" Clerk 01 OI5t~ICI CQ..:tl In !"e olhce 0' lhe cllJr_ 01
<br />Ihl! u(1lled Stales (11:<.1' 1.;1 (I)url '0' !he IUljl(181 JISlflCl '0 WfHCh
<br />lTle gloper1'Y 5utlltCl \0 ;:~II '5 Sllua1t1C 'llI'h~nt!yer the Slallll1i1S
<br />101 b) '11'" :;1eS!Qnill"{} one DHII:.e llrl'l,Ct"; rTle~t5l!",1l reOJU"t"nents oi
<br />suopar3QI&pJ'1 A, )'
<br />1(; ~,lh qfJ(ori:'f JI ufrl"dS }! ''',p::; 01 ";101 _:OI,,:llt"_d ,~
<br />'M {lnlee Of Itle Recoroer Of geeds ,llhe Ol'$tflCl D' CO:II~~,a ,f
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<br />COI~rnl)la
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<br />88- 11) 3 1 0 4
<br />Glanlol ,d
<br />Grenti! .so _
<br />Numerical A-J,/r' ,
<br />" r . 1 ,-" ,. 11 r. '1 '1 \ "}' A)'
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<br />121 Situ. 01 Properly ~uble<1 To LI.n . For purpoM' 01
<br />porlgr.phsI1)lnd 14), propeny .h.1I be d..mtd to be .ltu.,td.
<br />(AI RI.I PIOperly . In Ih. CIII cl 1111 properly, ., III
<br />phy.lclll...tlon; or
<br />IB) Pe"on.1 Properly' In till ClM 01 IlIllOn.1 PIOperly.
<br />whltlltr IIlll1lbll 01 Inlinolbl., II Ihl rllldlnt. 01 \hi
<br />IIXplytr Itthlllm. IhI nollet alliin I.llled.
<br />Fa, purpom 01 ptflgroph 12\ (BJ,1h1 rllld.net oIl corpollllon
<br />01 p.rlnl"hlp sh.1I be dllmtd 10 be the pilOt II WhiCh \hi
<br />prlnclp.1 ell"utlvI offiCI 01 Iftl bu. I"'.. I. 10ClIIll. .nII tilt
<br />r"ld.net 01 . IIXp.ytr who.. rllldlnt. I. wllnoutlht United
<br />SIIIII .h.1I be d_td 10 be In lot Ol.trlel 01 COlumbl.,
<br />(3) Form . Thl form .nd conllnt 01 thl nol~
<br />r.""'" 10 In 1UbHC!lon I.) IIlIIl be pr1\C'lbtIl by _ \hi
<br />ISlt:fItlry, Sucl1 notl.. 'Ihloll be' vllld nolWlllll1lndlno .ny
<br />othlr proYlslon of law rlQlrdlng thl form or content 01 ·
<br />notIce of lien,
<br />
<br />Not.: See secllon 6323(b) for protecllon lor
<br />certain Interests even though nollce of lien
<br />Imposed by secllon 6321 Is flied with reSpBct
<br />to:
<br />
<br />Sacurllle!
<br />Motor vehicles
<br />Perlonal property purchased It retlll
<br />Personal property purchased In eIIUIISII,
<br />Plnonal groperty subJected 10 poSllllory IIln
<br />Rul proplrty to and SDlClllllJfSSmlnt Ulns
<br />Residential properly subject 10 . mechaniC'!
<br />hen for C.rtlln "paus and !I!~;lroy.mtlnt!
<br />8 Anorney's lien,
<br />9 Certam Insurance contrilcts
<br />'0 Pa5SO(lok loans
<br />
<br />'g) Riming 01 Notice. - Fo' purposos 01 ihls
<br />section '
<br />
<br />I, \ I Gelleral Rull. - Unl155 nollc. 01 lien I. r.lIIed In
<br />the mannll prescribed In paragraph I2l during the reQuired
<br />r,IIl1ng period, suen notIce of Ii~ shail be treated as filed on tbe
<br />aalll on Wl'llCtl I' is flied 1m accordance wllfl subsection (I)) after
<br />the erplratlon 01 such re.filing perIod
<br />
<br />i1l Pllce For Filing, - A "ollce 01 lI.n "hl.d
<br />OUIlI'\O tile recoulrl!'rl fehhnO oeflo(l5hall be etteclh;~ onlv
<br />lAlli,
<br />(I) ;uch notice of lien l31l11l1td In the office m ~hich the
<br />pflor ncllte of hen Wa.5 flied. ana
<br />UII ,n me case 01 leal pro~erty. the lact 01 re11hno Iii
<br />enlererl and. ll!lcorOeO In an lnde. 10 the. extenl required by
<br />5Uo:sect!on :f1 ,.\ ana
<br />,81 <11 an, cast! ~ WnlCn, go (1a)'5 or lJIOl'!l pr10l tQ I"e dlte
<br />ot I rehlt"Q of nollet ot Hfn ...u~~_~_ut>par~~PT1 tAl, t~
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<br />Se<re1'ry r1CllVld wrln.n Infolm.tlon (In Ihl m.nnll
<br />pre.crlbed In regul.llpn. II.utd by Ih. Stt:r.t.ry)
<br />conclmlna . ch.nglln IllIIlXPlYO(' mldlnce, If. nollct
<br />ot,uch lI.n I. .1.0 IIItd In .ccord.nCl wl1h IUble<lIon 10 In
<br />II1t 5111. In which .uch rllldenct fllotlltd.
<br />
<br />(3) Required R.II&nll Period. - In 1111 ClIO
<br />01 Any ndllce ollllO, IhI 111M "required refJllng pellod" mllns .
<br />(A) Ih. on..yur period Indlng 30 d.y. .ner th. .xplflllon
<br />01 e YII" .n.r the dill of th. .UI..mlnl ollh. till. and
<br />(BI Ihl on"Yllr p.rlod Indlng wllh th...plflllon 01 By....
<br />.n.r 1ft. cloll 01 Ihl preceding required rellllng periOd lor
<br />.uch nollcl 0111111.
<br />
<br />Sec. 1l3~5. r 'R'elease Of' LIen Or
<br />
<br />Discharge Of Property.
<br />
<br />(.) Rill.. 01 Lltn. - SubJtcl 10 luch
<br />rlgul.tlon. IIthl Slcrellry m.y prescrlbe.thl Se<r.llry .h.1I
<br />IIIUI I cerllllCltl 01 rei.... 01 'OY Iltn ImpoHd wllh r"plctlO
<br />any Intlrnal r'!lYlnut to not Iller thin 30 daYlattlr the day on
<br />which .
<br />11) LI.blllly S.II.lIld or Unlnlorcllbl. . Thl Slcrellry
<br />Ilnd.ln.tlh.lI.bJllty lor Ihl .mounl......td.logllhll wllh.1I
<br />Inl.r..1 In rllp.cl thmol. h.. beln lully l.tI.,lld or h..
<br />becomlleg.lly un.nlorcllbl.; 01
<br />(2) Bond A",.pltd . Thm ,,'urnl.h.d 10 th. Slcr.lIry .nd
<br />ICclplld by him. bond th.lls condlllonld upon Ihl p.ymlnl 01
<br />IhI .mounl 1I'.'Md. toglth.r wllh .11 Inlm.' In rllpoel
<br />thlltol. wllhln IhI lime plI.crlbed by 1.10 (lntludlng Iny
<br />..t.nslcn of such Ilm.1. and thalli In accoroancl with such
<br />rlQulremlnta relatIng to tarms. conditions, and torm 01 the bonl1
<br />and sureUes thereon, a5 may be specified by such regulations,
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />form~tiQn-
<br />(kl DlICIoIUfI. of Certain Rltumllnd
<br />Rltum Inlonnltlon For To Admlnlltrltlon
<br />PurpoHt: -'
<br />
<br />{21 Otsclo!oure 01 amounl 01 outstandl"Q lien -If a rJOtlce of
<br />hen ha5 been Wed pursuanllO seclton 6323(11. lhe amount 01 the
<br />outstanding obligation setutlld by sue" IIl1n may be (1lscio5l1d to
<br />JOY plf10n whO h;;rnlsh'. SlII'factory wrln.n IIvidlnce thai he
<br />l'1a!S a fight .n the property subject 10 !Iuch lien or lntends to
<br />ootaln aught 10 such property
<br />
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