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<br />Excerptl From Inl.ml' R.ytnu. Codt
<br />Sec. 6321, Lien For Taxes,
<br />
<br />It ln~ Plrlon /llbl. to plV any tu ~ltclS ar ,.fUII. to
<br />par the 11m. ,11'r demand. the Imounl (inCluding Iny,nttr-
<br />nt. .dcJl!lOn,llmour.I, .ddltlon 10 tll.. or "'HRUbl, penallY,
<br />logelhtt wllh "'I C,..lIlhl1 m~ lCe'UI In Iddillon '''''''0)
<br />.hall be a II", In la"'" Olllll Unllld SIJII, upon all p",peny
<br />Ind rlgnts 10 oroptf'ty, wf\ttMr rll' Of p,rlOnll, btlongmO
<br />to .uch Plrson.
<br />
<br />See, 6322 Period Of Lien,
<br />
<br />Unltl. Inath., dati II IptCdlcllIy Itlad uy I,., Ihf Il,n
<br />Impend by uellon 6321 shill Inll., IhI lime tht aslwmlnt
<br />I, m~. Inll ahall contlnu' unllllht lilhillty for lht Imourll sa
<br />IUtllId 101 I Judgment IgJlR1l tl'le lUPIYIH Irrl1tlO out 01
<br />ILtCh llltUlltyJ IS 1.l1sfied Of btcomtt unenfotc.lable by rUIOO
<br />of Ilose 01 Ilmt
<br />
<br />Sec. 6323, Validity and Priority Against
<br />
<br />Certain Persons,
<br />III PurehIHr'I, Hold'rJ 01 Securtty In-
<br />tll'Utl, MKhIllIc'. I.IenorJ, And Judgment
<br />Lien Credllorl. - Tn. Iltn ImpOlotl Of ..cllon U?1 ,nlil
<br />not be italiC II JQlln!1 .ny purChaser, holder of I 'KUlI!.,
<br />Inter,sl. mechlnlc'slienOf, Of J\ldgm'nllren cr'dUOt until nollCl
<br />thereof wh:ch melt!! ~tle ttQulF1:m"'ntJ 01 sulJsecllon ff1 nil
<br />bttl1 rHla [ly th, SltCfetlry
<br />
<br />ill Place For Filing Notice; Form,-
<br />
<br />11' Platt For FIling rr:e ~lIce r'!llerrro 10 .n lluD
<br />nc;bon tlJ .sll111 be hIed.
<br />IA) Untie' S13t~ La..!
<br />0) Real PrDOlltty In the u.s,. 01 r(,oIl propert)' I~ one
<br />~tlCf W'lltlln the Statf lO' lfa COIJf1ly 01 orrl.~ gDvemmen~J
<br />Subd'tyltlonl. i! dt.~:~nale<3 br the '.U,S 01 suet! Slate 'n
<br />.IlICh 1M protlltrTy suO,w tc lhl! h~n 'S SJlu.ted .and
<br />Jill Pe'~o-n.a:l Pt'OD(ln.,. In t1'\t t/JU 01 Ptrson~1f
<br />pra".r1y *htltl'tfr !.nOlbl~ 6r tr;:anOlble ,n Ohl OUIl:,
<br />Witt,," tht Stilll! .lJI Ihe ':C'IJ."II', 0' 0!'\(I-' ~CYlltnmlenl.l!
<br />SUbdf"'S1(ln, on OttSlgNllea t:y ll\e ".5 0' \uCh SUle
<br />m Whlc.1'1 In., ;:;~"p'i!rti' ~l.ibl~(l :(- :~ :ltfl rS 5i1utleo
<br />0'
<br />ISl WI:n Clerk 01 D'5lnd CO\lr1 111 I~e Jlflt~ or 1f\1l cler' 01
<br />Tn." Unut<1 Stares dlslrlcl CO~t1 ~or ttte ;1)iJlI::l1 (llslflc! ,n *'Ilch
<br />thl ptCPttrfy :i,JDlecllo f'~" '1 ~ll.allr-d "'~':ntI\illr me Stall! ""!
<br />101 by !a.llt'S!~f'-.JI'd Dtw: oft'~e at',f,:' "'t"!!h l"'f! ,\!'tJ.: 't'~l''':5 ,)1
<br />JlJr:>para'JrlPr. ,A, Of
<br />Ie) W!tfl Ae~Q'et' ,y Del!05 L'f ~h! ~l'l ,r.,:! Of -~ ,."-c"; ~ a m
<br />'TIll "'nCllo1 ll'tt RltQrlj!~ 1)1 P-!ecs :1f IN! DIIllne1 :)~ Ct.:," "'!."il ,f
<br />In" OIOtH.,r'\I h!~lforj !t,) ."t' ',er , \llu:Ul!:': ~ ".. .~ "',' ,1
<br />G(H~tlIiJ-,
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<br />En
<br />
<br />as Documen. No.
<br />88- 1 I~) J 1 0 5
<br />1:J
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<br />I ~O:;>
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<br />Cranlor
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<br />Grent&e /YJ
<br />
<br />Numerfcal /V ..r.>~
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<br />121 SlIuo Of Properly SubllC1 T. L1ln . For PU'IlOI11 .,
<br />p..I;raplllll, llId 14). ..opony .11011 be dHmocl'o be .llIlalld.
<br />IAl """I "oporty . In Itw .... of 'nl "oPOrly. II ,It
<br />pIlYllcaJ '_an: .,
<br />(0) ""raonoJ P,opony . In lilt .... 01 _noJ propony.
<br />.."'lIltr 1Jn;lble 0' InlJlI9I~. II tIlO Inldonc:l cf lllt
<br />\&lillYI' alllll bme lllt nalJClollltn 1IIIIId,
<br />Flll pur_. ., PIfICI. (2) (81. lllt raldl... .'1 corporation
<br />.r par1ll1..nlp .hlll be dHmocl 10 be lllI pllCll I' whlc:ll lilt
<br />princiPii lIocutlvI olflct allllt bull_ I. 1ocI1Id. IJ1d Iho
<br />'HldlnCl of I 'upay., """II ...ldl/lCl II wllhout fill Unlttd
<br />51.... IllIII be _Ill 10 be In lilt D1.Iric:t.f Col....blo.
<br />(.1) Form - Tilt f."" lno! ",ntonl of '''' nblJcl
<br />rollrrld 10 In .ulluctl.n ,") .11011 be pracrlbod by lllI
<br />StcrtlJry Such nallco ,hili be valid IlOtwllhIIIndlllll any
<br />Othl' provlllon Of la. flQlrdlng lht form or canllnt of I
<br />naUct of /ltn
<br />
<br />Hott: See section 6323(b) for protection lor
<br />certain Interests even though notice 01 lien
<br />Imposed by section 6321 is lIIed with respect
<br />10
<br />
<br />Stcunuu
<br />Motor vdlltl.s
<br />Plraanll property Putchlltd .t rltall
<br />Plrtonal proOMfY PlWcI\ut(I In c.ault .11,
<br />Plltonll prOPln)' IUbjtcttO 10 pcIllft-lOry Illn
<br />Rill proptny tu aM spetlal "Ihlment lI,nl
<br />R"idlntlll p'operty lubtIC110 I mechanic',
<br />11111 '0' tlrulO rlPIJI' and lmprOvtmtnts
<br />a AnameY'1 htns
<br />9 Certain InlUllnCI tonlflcfs
<br />to Paslbook lOin,
<br />
<br />Igl R.flllng 01 Hotlce, - Fo, pu'po,", 01 Ihl,
<br />\ecllon
<br />/1 \ Gtn<<aJ Rule. - UnJasa notice 01 lien 11 ,.filed in
<br />Inll manne-r prucnbed In pilagrlph (2) dUring the required
<br />'ellhr\9 PfrlO<!. Sue" nabce af 11111 "'.11 III tlutttl u ItIed on thl
<br />(!.al. on .'uen If 1111/,., fin ac.c:oraVlce ....th '$ut!stcllon lOt atter
<br />t~ GIl;lIf.tion of Juett rtflllog peno{l
<br />!2J PIK. For Filing. - . 001>" ,I ".n "llIell
<br />aUrllllJ Iht reQUited r.flllng periOd .hall IKl f1tf!CIl\/1 0tI1~
<br />tAi II,
<br />ld ~ucll noUct of hen 15 ,eflled In the oft~CII In .~.,.., Ihe
<br />Drlor notice or lien ..~~ f1l&t1 ana
<br />ill) 1M n'l' ca~ ot flllll pro pert., Ihe tilet 01 'ellhng II
<br />tnlered .;and ,eca,dfd ". an .ndu 10 Ihe utenl 'eQUl(!1t b~
<br />ti:JOleC110n Ifl /-41 iM -
<br />.8) ,n ,Iii" CISI '" .fl,c/,! W d,~Ort )I.I'QL '(I the dil'-
<br />of I rehlm~ at notlCl ot r~..ittl,r'utnJa'lliritPf1 IAI U'Ie
<br />.<...... r- .
<br />
<br />SIOIIII.., '1CIIYId wrinln In'otmltlon (In 1111 mallllll
<br />prtlCllbod In rlllulabont IMUICl by 1111 61cflllry)
<br />c..-mlllll' mlngo In tI1ll1lp1J1r'a mid,"", II allQtlw
<br />0' .uch III' ,. 1110 mid In ICCOrdanwwllh lubHCtlon to In
<br />lllI 81111 In wtIIc:ll1llc:!l raldlllClII 10CI1Id.
<br />
<br />(3) Requlfld Rltlng Period. - In l1li l:1li
<br />01 Iny nollOl ., lien. IlIIlIrm "flQUllId ralllln; l)Iriacl" mur.a.
<br />fA) Ihl .n.yur plrlod andln; II daYI IlIt, till up/rallon
<br />01 e YOI.. Inor 1111 dllt .1l1li a_Imant ollhl IJx, Illll
<br />181 tha ona'Ylar IIIrlod Ind/no wllh thl upllaU.n olB YIIII
<br />anor lilt clo.. .1 lilt Pllcedlno 'IQul'ed rl'IIII1ll period lor
<br />luch nOIIcl.' IItn,
<br />
<br />Sec. 6325. Release Of Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />'"I RtIt.. Of LItn. - SUb/oct '0 luell
<br />fIllulluonl Ilthl S1crlllry may prtlC'illl. thl SlCrtllrv 111111
<br />IIIUI I car1lf1call.llIlllIl 01 IOY IIln Imp."d wllh rlllllcllo
<br />Iny lnllrnal flytnutlll not lalt( lh.1n:K) day. Ifter Ih. dav on
<br />Whith.
<br />If) UIOlllly 5111111111 or Unlnlo,..abll . Thl S.cretarv
<br />fInds that Ih'liablllty 'or Uullmount......td.log.ther with III
<br />Inl'resl In "'PlCI !tlll,of, hil bI.n tully IItlsfied or hi.
<br />bleDlftllegally unenlorctlblt; or
<br />I2J eond ACClpled. Th... 1.lu,nl."'d lolhl Slcllll"" Ind
<br />leclptld by him I band thlll. condllionod up.n Ihl plymlnlol
<br />I'" amount l'II,Itd. rog.thtt with III Intlrelt In rllpecl
<br />1111'101, within th, IIml PlIlC,lbod by Ilw Ilncludln; ony
<br />....nllon of luch Ilmt), and thlt II In accordlnCI with luch
<br />rlQui"""'nlllllali~ rOlllm.. CDndhlonl, and lorm .ltho band
<br />llId .Ullllt. lh....n, II mlY be ,peclflld by .uch rlllullllonl,
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Return In-
<br />forma1ion.
<br />. (~I DIIcIOIUl't of Certlln R.luml Ind
<br />R.lum Inlo,,".lIon For To Admlnl.lntllon
<br />Purpclltl, -
<br />
<br />12l DIsclosure Of amounl of oullltandrng Iten - If ;Ii notice ot
<br />lIen has !)IWl frIed purstJant 10 sectIon 632J/fI the amounl of the
<br />DulStl.m;hng obhglStlon secureC b~ luch Illn mi~ be dlICIOJta (0
<br />tiny person who furnlshn utlsfaclory wrlltan Ivldentl that he
<br />Ila!l a flghl HI Ihe propenV lJubject 10 such Hen or tntends to
<br />obtam il fIght In !l:uch property
<br />
<br />l
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