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<br />Excerpb From Inleml' Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />If In~ Plrlon Illbll to PI~ any tJl neo1ecll or rlfusu 10
<br />pay lhe uml al1lr almand. the Imounl(lntludlnQ any Inllr.
<br />"I. Idd/llonlllmOunt, Iddlllon \0 Ill. or IIll1Ubl1 PInalI}'.
<br />10QIlIltr wllh any tOlll 1lI1' may Itcru. In addlllon thlrllol
<br />Ihlll bI . lI.n In Ilvor 01 till Unlled Slllu upon all prOlllrty
<br />Ind rlghtJ ID prllDlrty. wlltttltr rll' 0' allional. !)Ilonglna
<br />10 IUCIlllllson.
<br />
<br />Sec. 6322; Period Of Lien.
<br />
<br />Unl"1 another dltl II 1IlICI1Icllly flul! by law. IhI IIln
<br />ImpoHCl by seellon 6321 Shill III" allhltlml lhlll....m.nl
<br />II mla. IlIlllnall conllnut unlllthl IIlblllly for lhe Imount '0
<br />IIHUed (or . ludoment aOI,n.1 lh' tup.ye' 111""11 out 01
<br />Iuc/llllbllily) II ..'I,lied A' !lecomu uneolo'cuble by IIlSon
<br />of lapse 01 II"'~
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />lal Purchlltr'S, HoId.rs Of StcurIty In-
<br />11mb, Mechanic's LItnora, And Judgment
<br />Lltn Crtdltors. - Thlllln Impond by uclIon 632llhlll
<br />nOI lit VIII~ II Igaln.l Iny purCh8S1'. hOldlr 01 I MCu,lly
<br />Inlll"'. IMC/lanlc.llienor. a. judgmlnl lI,n creditor unlll nolltl
<br />thlllol which mill' lh, reQulremlnts 01 luOlletlon (r) hIS
<br />OlIn lIJld oy lhl S.trtllry
<br />
<br />m Plac. For Filing Notice; Form.-
<br />
<br />fI) Pia" Fa, Ftllng . !~e nollce 'eleuM to rn ~uh.
<br />lICtlon tllllllll lit fllld .
<br />(AI Uncll. 5\,UI Lail/'
<br />(I) RII' Prope',v 'n Ihe c... ot 'Oil properly. ,n 0'"
<br />OHICI wllh," Ih, SIll. lor m~ county or olher ~v.ernm.nlal
<br />.ubllvltlonl. .1 des.gn.led ~y lh. I.... 01 suCh Sllte 'n
<br />...hlth 1h1 prapt'!y lueleCt 10 Ihe ',.n II ..tualed alld
<br />"'1 Pe'lonll P'opef1v In I,.e cue ot llI"on~'
<br />Otolllrty .."."", 'ang'ble or .mlng.e" on 0011 O"'ce
<br />w,lIl1n Itle Stll. lO' Itltp cou"'V '~, Of her Qovernmf1nl,1
<br />luMIVI&IonL It I1UHJ'..I'pllj ~y '"'' it*1 1.,1 'tUr.fl SUltI
<br />.n .,..",.. ttl. :," "'''', .....t1I~ll 1li "If Il,n I .llu.ted
<br />01
<br />'8, W'lh Cieri 01 O.~1TIt' Cou,' 10 "" oll.te 01 Ih~ "..k 01
<br />njllJ VllltM Stitt'! ~181I'fll.o'Jr! '0' I'If' I,JO'(lal (J1~"ICllft Nf'lf,h
<br />me pffJPU',. ~,JtJlf'( 110 !J~r' ," ftll\J.tI",~ ...".~ nth't'if 'tle Slllllrl hU
<br />nul tJ.,13'it C:n'Qnl''''~ or,!, (lU'LP lIit~ I' "",etIlItHI 'l!l(ll/lftm"I'1" 01
<br />t'J~pl'la,.prll,A, '.lr
<br />It I WiU, RetillCer 0' uef!ldt fJI . 'III {)IS' r ,t'l 01 Cotl/l'\:j, ~ In
<br />Ih. Oil/C' 011 hi R.ca'~.' 01 O'Ml ollh~' ~'''''r.' 0' C()I\,'no.~ "
<br />rf1t P'OPtrly ~v~lt(,! ,~ ~r,~ ',d,,,"""''' I' 'I I" , "of
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<br />(2) Situs 01 Prolllrty SubJecl To Uen - For PUI\lOlll of
<br />parzgrlphl {II Ind (4). property shill bI d"mfll to bI altullld.
<br />(A) Rill Propl!rty . \n IhI ~I" 01 r.., propmy. It ita
<br />pIlYtIClllocatlorr. or
<br />(6) Ptllijnll Ptoperty . In lilt CUI 01 pananllllfOPlrty,
<br />whe1har 1IIlQlble or Inllnglble. 1\ lilt mldtnc:t 01 ilia
<br />lIlIplylr It lilt tlma \hi notice of lien It :lied.
<br />For purpo..e 01 PlIlQrlp/l \2l (B). lilt Inlcl_ oIacotpOrallon
<br />or partnerlhlp Ihlll be dNmad 10 bI lilt place II wblcll tilt
<br />principal III~utlvl olllCl 01 till bualneu It 1ocatId. 8nd lIle
<br />r"ldlnc, Ollll.ply.r whllll r"ld.nca 'S wl\llout tilt UnIIId
<br />SlaM "'Ill bI dNIlIId 10 blln lilt Dtllrltt ot Columbia.
<br />131 Form . TIll lorm Ind ~onllnt 01 \hi nota
<br />'e'.rrllll la In IYlllltllon (I) shill III platribld br tilt
<br />Stcltt.ry. SlIth nollCl Ihln bI vIlld no\wltllalalldlng II1y
<br />otlltr provlllon 01 Ilw reolrdlllQ the lorm or ~ontlllt 01 I
<br />IlQtlc. 01 lI.n
<br />
<br />Not.: See section 6323(b) tor protection lor
<br />certain Interests even though noliee of lien
<br />Imposod by section 6321 is flied with respect
<br />10:
<br />
<br />! SlCurltiel
<br />2 MOlor Vlhltl..
<br />J. Ptlsonl' prolllrty purchUld 11111111
<br />4 PtrlOlla' prolllrty PU/thlNd In cuual ..Ia
<br />~ Ptl10nll prOlllrty ..., 10 POI_ry 1It11
<br />e Raal property tl. IndlDlClII UNUIIItIIt 1It111
<br />7 R"lcIlntlll prOlllrty lulIIlCI to . mtcllanlt'.
<br />lI.n lor tertlln 11jII11I ancllmplovllllIIIlI
<br />e Anorn'r'l lI.nl
<br />i Certlln InlUllnee tOnllltl'
<br />10 Plssbook loan,
<br />
<br />Igl Reflllng Of Nollce. - For PUlpaR. al thll
<br />Ietllon.
<br />
<br />III G.ntr.1 Rul.. - Unlen nollCl or IIln II relllaClln
<br />the mann.r pr'lCflllId In Plrler.ph (2) durlllQ thl rlQulrlll
<br />r,'llIng Pllloa tuth nOlltt ollllntllllllllllaallll Ilflltd on lilt.
<br />date on which illS III.d (In Iccordlnel with tublecllon IIJ) lher
<br />Ihe eo plrlllan 01 luth "filing DtrlOd
<br />
<br />17, Plec. For Filing. - A II0tlte 0' Iten "!Iflll
<br />Ourrng lh. flQuil.d 'ellllng lIllrlod ,hili blllttclivl only.
<br />IAI II
<br />III tueh nallel ollltn II '.'lIed In the ollitlln whICh thl
<br />PliO/ nollee of lien .as !lIed. aM
<br />1111 .n 1111 CIU of 'ul p.opMy. the fact of 1.III,"g '.
<br />enllled Ind ',coldld In In rndll 10 Ihe tile", ,eQuUed by
<br />lubuctlon If! 14). 1M
<br />.BI ,n Bny CUI In ..h.ch 90 II&yI 0' IIMlrt ptlPr 10 lit, d.11
<br />ot I 1.,lIlnO 01 nOllte at "In uncl., lubDl'lO'lph ,.).'hI
<br />
<br />Entered as OOCU~~ NIi
<br />
<br />88_103363
<br />Grantor - /0
<br />Grantee ~
<br />S 1 \ - ~u~r\c;tl."~A.l") ,I..
<br />hl,_ 1;1' I'/L.~A ".S C
<br />COUNT"( OF HALL ) i:l. i
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<br />'BB JUU l2 AN 9 311
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<br />Sacretaty IICIiYId wtlltln InIot1IIIIon (inllll _
<br />pmcrIbId In flDUlItIOns ...... br lIlI .liIcIIlIryJ
<br />cancemlng.1:Ilanga In .....,...IIIiIInlII.". "'*'
<br />Df tuCltllln 1I11101IIIlIMI"""_ ........w.
<br />1111 Slatt In wlIIcII1\IdI........ III1C111lL
<br />
<br />131 RequIrId ..... PIrIod. - .. .. ..
<br />01 any notice 01 u.s. III __ .,...tIIlIInI.....--
<br />(.) 1111-.,., I*iDd ....,. JIl_ ...1IlI1IIJIrIIIO/l
<br />01 e ytifllflIr ilia dIIt ollila......", III... _
<br />(8) 1III~1 I*iDd ....wiIII..a,ltIIlcIlOl.,..
<br />Ihtr 1111 dOlI of 1111 ".... IIQlIItWlI ftIIIIIltIl*iDd IDr
<br />tuch nolllll olllan.
<br />
<br />Sec. 6325. Release Of lien Or
<br />
<br />Discharge Of PrOperty.
<br />
<br />II) R'" 01 UIIL - Wjaa . ....
<br />r18U~ u ilia Satretarr IIIIYprIKrIII." s.c..y...
<br />,__ ctttltlcllI 011..... 0l1llJ-..........,.a IIIl
<br />Illf intamal ..-1Ia 1IOt'" -.JIl_ aIIIr....,. ell
<br />wIIIdl -
<br />(1) liability Salilt., lit 0._", ___ - n. SactaIet)
<br />Itnclll\llt 1IIIIlalllllly tor ilia __...... ......wiIt II
<br />Inttralt 1tI mpect """". .... llIIn '1Il\J' 1IIiIIIII tIf "-
<br />bIcomIlIgally "'lIldlltlllllllt. "
<br />12I Bond Acc:tplId . TlIIra 1I1u1l1l1\l1tl to ""1IcIWlIty IN!
<br />ICCIDlId by Illm IlIOlId 1llIt IIC1l11lM11n1C1 UfIllll" PIfIIlIlII"
<br />1111 lmount 1I1MId. 1DgIlMr MIll all IftWIII ill ~
<br />l!lnol. wl1llln 1111 tllM fI/IICfItIlI by law ~ I\lf
<br />..ttnelon olsUCIl tlflll). Ind tlIIIlI in ItCaIIIIIICII W\IlIldl
<br />ltQulr~ ralltitlD1D1I/1IlI. tlIIIlIltIoM..... """.....lIIIIll
<br />ancl lumill tIlnon. U !lily lit IIIIcifiIiI tIy IlItII ~
<br />
<br />Sec. 6103. Confjdentiality and Dis-
<br />closure of Returns and Return In-
<br />formalion.
<br />(lit, DIIDIoIIn of CerIIIn ........ ...
<br />RIlum InIonuIion For Ta AdM"'."
<br />........ -
<br />
<br />(2) Oise\olura olllllOunl 01 'OullllnOlrtg 'ltn .If. Mllte~!
<br />"In fttt bltn Ii/tel pu'su.r" 10 iPC'!'M 63:'3<11 l!Ip .mo"',! c' ".,
<br />Ol.ItllIncIlng OllIiIt\lon ~ lIy IlIC11lilllllllW IraMtlMlllIli
<br />Iny 1*10!1 wtlO tumltlltl ..,,,Iattory WTmIII t\'leIftCt tllIt !'II
<br />hu I ughl In lhe oroperty lulIjtct 10 Weh ~ltn 01 ;~ltnello
<br />OOllln I tlgh! In '11th property
<br />
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