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<br />Excerpta From Int.mal Reyenue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />If any per.on lIabll to pay any liJC ntgllct. or rllu.1I to
<br />p.ey the um. aftlr demlnd. the amauntllncluding Iny InW.
<br />aat. Iddltlanal amount. addlllan lallA. or IlSa..ible penalty.
<br />lagelher with any ca.h \llal mly ICCrul In addition Iherato)
<br />.hlll be a lien In flvar 01 tIlIllnltad Slala. upon all property
<br />and right! 10 property, wliether riat or perlonll, belonging
<br />to IUCI1 pellon.
<br />
<br />Sec. 6322i Period Of lien.
<br />
<br />Unlell anolher dlle Is IpecillCllly II xed by IIW. uJ.lien
<br />Imposed by .actlt!/l ~ __all 11111 at the llml the III1IS1l1t111..
<br />II mada and Ihall conllnua until tIlIlIablllly far IIle .maUllt ad
<br />.....sed (or a Judgmlnllgalnsl the luoayer Irlslng out of
<br />IUCI1l1lbtllly) .. IIIlIII~:grbecomlS unenforceable by 'lIIOI\
<br />of lapn at lime.
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />fl) PurchlHr'., HoIdtnI 0' Stcurtty In-
<br />""'II, Mechanic'. Llenors, And Judgment
<br />Lltn Crtdllof'l. - Thlllen Impasld Dy 1ICllan 8321 shill
<br />nol be vllld II Igalnst Iny purChUI'. holOer at a ",urlly
<br />Inlerllt. mechlnlc.lllenar. a' ludgmenlllen creOlto, unlll nollce
<br />tIltreal ..hiCh "'eels the rtQulre,nMts 01 SubslCllan If) hn
<br />ClHn filed Dy the Setrltary
<br />
<br />(f) P11Ct For Filing Nollc.; Form.-
<br />
<br />(11 Place Fa, F'lIng The nallCe ..le"aO 10 '" suO.
<br />",!lon (II loall bellleO .
<br />lAI UnOer Slale laws
<br />III Real Ploperly In 101 ca~1 ot 'ell property. '" anI
<br />OUII.I...,IOln 1M Slall (Or Ihe counly 0' olhe, governmanlll
<br />lu!ldlvlsfanl IS CU1dnltl0 by 'I~e laws of such 51111. ,n
<br />..h'Ch lhe proP.rty Subject 10 !hI Iten 'S s,luJleO InD
<br />1111 PIIsan11 Properly In Itle Lau of plllonal
<br />prOIll,I, _Iher tengrble 0' 'n1lng,bla In Drill O"'CI
<br />*IU'lIfI tt\fl Slalf! lor th,- county (II r,I"'f!1 gov"tnmenlal
<br />lJil.lt'l11lv1"l)nl It! dft.'gnilllt~ ~y !tIt '",'Ilii nl ~uCh State
<br />'n ..hlLn lhe property SUIl,'CI 10 Ih. Ilan '5 "lulled
<br />or
<br />(01 1/1'1'1 C:t,... O. Ol'!jlr.rl Lourl I" lht' oHI(f1 olltlfl Clf!'~ of
<br />Iftl! Urllfro1 :.1aH~tJ .",,,,',(t ~ti.jlll'" It,.!' "r,If.I~, (1",lflC' In *tllch
<br />Ii'll ploptr,,, ~l!~ll~(. Hj !'f'" .\ ','l.jjllfll~ .'\~I'lht. I!I" StBlr I,oll~
<br />rtO' [1'; l,3w C"j~f',"I"" (In,. 1)"ll' Nt',., !' rrlPflh lh, ''''Nil r"'"ol'l 01
<br />,ulJPI"QfIlVr: ,/'1 ')1
<br />IC! '''''HI RfI(.Oflj~r f). ~l'o,.r:!, I,. "I," i.J,..,. .1 'II .Oilli' (, ,\ 1'1
<br />'''8 I)fflC' 0' ,I't~ PftlC.Of(!" (Jf f\".~t r,' Ihfl n;ltrt~' (,' r:olumtlta "
<br />H:A 'HJ~'\fl~ .......rll"(. 'I '" 1<" f, '\,, ;H"'~ . , ,I
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<br />to _A as Document ~
<br />~"leruv
<br />88- 1 f~ 36 4
<br />Grantor - -
<br />Grentee T -
<br />Numertte'.,41 ~ -
<br />STAlE OF NEdRASKA} sj~-
<br />CGUHTY :)F HAU. )1
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<br />(2J Situs Of Proptl1y Sub/let To L1an - For pUIllD'" of
<br />plrlgraph. (1) Ind {41. property "'III be daemlClto be sltultad.
<br />(A) Rail Property . In !hi call 01 1111 property. It Its
<br />plly.lclllocatlon: or
<br />(8) Per.onal Property - In till can 01 personal property.
<br />whathar Ilnglbll or Intlnglbll. 111M r..ldInca 01 lilt
<br />. lUpI~lr Iltha llme!hl nollct 01 lien I: nllrd.
<br />For OUIllD"1 01 peragraph (2) (B). lilt resldtnCI oIl corporation
<br />or Partner.hlp "'III be dllmed to be the pllCl It whlelllllt
<br />prlnclp.el exlcullve oflict 01 tht bullne.. 11 localld. IIICIIIlt
<br />r..tdanel 01 I IIllPlYII wholl r..ldlllCltl wllt1ovlll1l UnIIId
<br />SIIIIt .hall be dllmad to belli lh1l Olllflct 01 Columbla.
<br />(31 Farm . Thl farm '. Ind., eontlnl of lht .1IOIIct
<br />u IIf.rr!ld 10 In lulllfCljon . III _1~1I be prliCfllllll. by I lilt ,
<br />Stcr~,.,. SIKh noliCl shaD be'valld notwllhstandlnglllJ
<br />I 0llllr111rovlllon 01 liw r.oardlng'. tIIa torm or.JcontInl if I ~ -
<br />nollca.olllan, '. ' ',L. t.
<br />
<br />'. Note: See sectllln '6323(b) i 10r protection for '
<br />certain Interestleven .though notice 01 lIeii
<br />Imposed by section 6321 is lIIed with respect
<br />10:
<br />
<br />1 Securlllll
<br />2 MOlD' vahlcl..
<br />3 Personll property purchalld II rmll
<br />4. Plrson.1 prOperty purchUad In ClSUllllla
<br />S Personal property lulJjlctllCllo poIHIIOry lien
<br />n Rul property IIll and .peelll ......menlllen.
<br />7 Aetldtnllll propert, .ubjec1lo a mechanIC'S
<br />IIln lor clll.ln rapllrl.nd Impravementa
<br />I Anorney"lIens
<br />U Cll'lIln inlullne. canlllcl.
<br />10 PI..boak lOins
<br />
<br />Igl Aeflllng Of No'let. - For purpoIIS 01 Ihl.
<br />Sj(.11Qn -
<br />
<br />I t I Glnerll Rull. - Unllll nolicl of IIln II r.,llllClln
<br />Ihe mannll prUCllllad In parlgr.po (21 dUllng 'hi raqulrllCl
<br />rellllng IlIrlad.luch notice 01 lien IIIIH be lreslld ..'ilad on till
<br />Dill an..olco 1\ IIlIlaO (In accalO.nCI with lubllellan tl)) .l1Ir
<br />Ihl lXolr.llon of Iur.h ,,'lIIng panDO
<br />
<br />121 PItcI For Fmng. - A nOlltt ot IIpn r."led
<br />OUllno '''e IIQuu.d ,,"lonO IlIrlllf Iftall blltrfCllve 0111, .
<br />IAI II.
<br />II) sucO nalltt of IlIn IS 'elllIO ,n .~ oNIU ,n ..hlch Iha
<br />pllor nOI'C! oll1.n WII 111M. InD
<br />'''I '" tnl clse 01 '.11 property the tlcl 01 1.III'ng II
<br />enle,ad Ind raco,deD on an ,"Ou 10 Ihe ellenl reQulIIO by
<br />~llh'~r.t'on (fl I"j ana
<br />'BI ,n an, cau on ...hotll III Diy' O.tNr, ll'lalIUM Olle
<br />01 . 'ellllng 01 nollll at 1I1n unO., subparagraph IAI the
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<br />SecraWy IICIIYId writlIn inIarwIation (in 1M _
<br />prescribed In rsguIatians IIIuad IIy .. SIcIIIIIy)
<br />concamlng I dIIngIln" lUpIJIr'.1IIilIIncI.1I.....
<br />of IUCllIiIn 11II1II 11l1li.__ .........mlll
<br />lht StIta In wIlIcII audI rIIidIIa 1I1ac111d.
<br />
<br />(3) RequIIH RIMng PIrIad. - III .. c.-
<br />ollny nollcl of 1iIn,1Ilt..."'rIquiIId.....IIIlW_-
<br />IA) till -.,-1IIriDd.... .fays..........
<br />01 II YUfl .ltIr lIII4IIIa ot.. __ II.... ..
<br />18) 1hI_yurl*illdlllding .............Dfl.....
<br />."" ilia c1_ of till ~ f'IllUlNII rIIlIiIIg IIIllII! _
<br />SUCh nollcl Of fren.
<br />\. ;" - 1_. I . . ~ .
<br />~e.c. 6325.: Release Of. Lien Or
<br />,. ,DisCliarge or: Property.
<br />II) R-.. Of LIIft. - WtIct III ..
<br />NgIIIItIollIu IM.....,.,~ IM.....,1IlIII
<br />......~""......-.,.....~.
<br />anY InlImIJ m.- tu'. 1iIaf....,...... __ OIl
<br />IIllldI .
<br />III liability SItlIfied Of ~ . llla SIawIITy
<br />linclll\llt till IIalliIily Ivr tIlI____,......... all
<br />IntIratt In fIIIIICt tIWIoI. !III ... tully IIIiIfIIlI Of ..
<br />IlIc:OmIIIOIIIr IoI\lllflllCllllll; or
<br />(2j lIond AcceIMG . n.. is 1ilrIIIIlIIll1O" SIcrIlIf)' Ml
<br />ICCIPlId by lIim a 1Ionclllll1.. c:ClIIlIiIiOIII..... "1IIyMIIIt!
<br />ilia alllOlllll UIIIIIlI. ....... .." all inWIII tII ....,
<br />ll1IlIoI. WltIlIn ilia tilll ~ II\' lB (iIICIIfIlII l1li'
<br />ullMlOn 01 1IlC1I limll. ana tIIII II in ICClIrtINlI wMlllll.'h
<br />raqul~ 1N11"G 10 """'. COIlCHtIeftI.Ml "",,el"'llIiNI
<br />InclIUltllll t!lIraCln. al !lily IIIl111Cifillll!r IlIdlIWlulltiOlll
<br />
<br />Sec. 6103. Confidentiality and Dis.
<br />closure of Relurns and Rltum In.
<br />formation.
<br />Ck) DIIdauI of CIrtIln ..........
<br />R.... InIonnIUon For Ta ~M"l
<br />Purpoees. -
<br />
<br />ftl Dlsclo!.Uff c., amouT'l' 1':\' ~u!!;tlnfll'!'); Iltn .~, I 'f\01tt'f rJ.
<br />!ten P'lU b!!f'. 'd!,O frl.;"UI"~'D H'('tr[ll"'l6.l."'JI" ,!'l, .movr:'l CI.~
<br />OUlllan,liIlfl O!lilQII,on MCIl1IC llW ..,c, lltn may ~ GIItIlllG"IIl
<br />Iny person ..hQ '"'~'l,," UlrlltclOrv ..'n1lln ~1(ls1lC! !!II''''
<br />has a "Cht ,^ the Dlollll't \ulll~t1 '0 sut~ ltpn 01 1~1t1\ll' 10
<br />obla,n I "ght .n \uth ll'Olltrtl
<br />
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