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<br />Elcerpla From Inlemal Revenue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />II .ny person II.ble 10 pay .ny lax neglecls or rllul!l to
<br />pay lh. same .fler dlm.nd, the amounl (Including .ny Inler.
<br />"I. .ddlllonal amount. addition 10 IIx, or .lIen.hll pen.IIy,
<br />logelher wllh any COJlllhal m.y w:rue In .ddlllon Iherllo)
<br />Ih.1I be I lien In layor of IhI Unllld St.te, upon .11 prOlllrty
<br />Ind rig hIs 10 property. whtIhtr real or plrson.I, belonging
<br />10 IUCh person.
<br />
<br />Sec. 6322. PeriOdiOf lien.
<br />
<br />Unl"1 .nolhar dat; I' *Peclflcally Ilxen by law, I~ illn
<br />Imposlll by seellon 632lshallarlllallhe time the alleum.nt
<br />Is mad, and Ihlll con1lnu. unllllhe IIlblllly lor the amounlso
<br />UltSsed (Or . judgmenl Igalnsl Ihe lax payer .rlslng out of
<br />euen Iiablillyl is Sllis/led or becomes unenlorceable by reason
<br />of lapse 0/ llf'le
<br />
<br />Sec. 6323. Validity and Priority Against
<br />Certain Persons.
<br />III Purchuer'., Holden Of Security In-
<br />1.,..11, Mechanic'. I..lenOll, And Judgrntnt
<br />LItn CrtdllOll. - Tilt lien Impond by seellon 6321 shill
<br />nol be valid .. aglinst any purchan,. holder of I securlly
<br />Inltr"l.lllKhanlc'lllenor. or Juogment IlIn creditor until nollce
<br />l!IIrlOl which rTlft1S Ihe reQulremenlS 01 subsecuon to hu
<br />tlItn flied by thl Sec,etary
<br />
<br />(fJ PSact For Filing Notice; Form.-
<br />
<br />(I) Place For Filing Th~ nOllce .ele"oO 10 III &ub.
<br />HellOn (I) s~lIll1ltl.o .
<br />fAI Under Stile LaIN~
<br />III Ileal PrOlllrly In It.~ case 01 rill p.operty. In one
<br />Omte wllhln ItIe Sllre lor the counly or Olh., gOY'lnmental
<br />BulldlVlllOhl, II ablgnlreO by the I.IN. of such Stlte. In
<br />..h'ch the orOllln, sub,ecI 10 lh~ lien IS "'ulled. Ind
<br />1111 Persor,ll PrOPf!rl, Ir, Ih.. 1:1&1 of oersona'
<br />propen,. .",mer 'InglOll Ilr Inlenglllll. .n Ont olllce
<br />IN,ltll" Ihe Sllle 10f 1r'~ county 01 olhef governmenlal
<br />lu!ld,vl"onl U d~slgflaled U, ttl~ 110'1 01 Such Slall.
<br />in whlth the pro~n, subjecI I~ llll lien IS SIIUII.O
<br />or
<br />la, 1o\',lh C'~rk 01 D'Ilfltl Court In ",. olf,tl 01 the clerk 01
<br />'he UnIteD !)Iare~ 11151f1(1 ((lUff fo' lhe ,ud/tlll! dlstnCf In *h,ch
<br />Ih~ lIfCJper'y lluDJor.llo Ilpn It;. ~Irualr-Cl wh~nl~"flr the! S'81e hItS.
<br />lUI t1r- l~* ,j""IQfl.fM' {Jr." I""et, INh.UI m,!ets th~ 't'OUlrr'~f\>r-f!i of
<br />'ubDI'iII'PilP~1 ./q :.II
<br />Ie} With q-tC(.Irl'1f.' OllJ@l(l{h Of 111ft O'!i!rlef 01 COIUrfli)'i! In
<br />Ihe office 01 Ihe Reto'~.' nt 0..01 ""h. Oll!r'ltl III COIIl.nh,a ,t
<br />""'.1 p'(}p,.r1~ t,ultlNl tf, 'r,,,, 1,l1li" I, lj,1'uitl"f1' . I', :1 '\1
<br />CO'lurrltthL
<br />
<br />~nrered as Document ~
<br />
<br />88- 1 I) ~~ 5
<br />Gra n tor
<br />Grantee ~
<br />Numerlc~ ,A
<br />5T;\T': f"f NEJn,~S'i(A,"i.
<br />C()lf".r"f ()r: IJ' f I ) S5
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<br />(2) SlluI Of Property Subject To lien.. ~r PUrpol" 01
<br />plragraphl (1) and (4), property Ihall be dHmed to be Ifluatad.
<br />(A) Rea' Property . In Ihl call 01 rll' property, It III
<br />phy.lcallll\:ltlon; or
<br />(8) Pellonal Property. In tile cae of peraonll proJllrty.
<br />.hIlhlr IInglble or InlInglbll, at the mldlllCt 01 l1li
<br />lIlIpayer Illht 11l1li the nollca of IIln II f111d.
<br />For purpolii of paragflllh (2) (8), tnl relldenca oll corporlUon
<br />or partnel'Jhlp IhllI be dHmed 10 be tile plica al which lIII
<br />principII Ixecutlve offlca 01 thI bullllIII II 'ocatad. end lIII
<br />r!lldlnce ollllxplyer whOll rlaldlllClll without lht United
<br />Sill" "'aU be dHmed 10 be In IhI D1ttrlct of Columbll.
<br />. (31 Form . The form Ind COnllnl of lht notlOl
<br />.nIIr~; 10 In lubllCllo!'. (Ii... allllI III PfllCflllld " l1li.
<br />Sterllary. Such noilca ihill be yalld notwtthItIndlng lIlY
<br />olhlr proYlllon of la. reglrdlng tile form or con1llll 01 I
<br />nolll:l of lien,
<br />
<br />Nole: See section 6323(b) for protection for
<br />certain Interests even though notice of lien
<br />imposed by section 6321 is filed with respect
<br />to:
<br />
<br />1 Seeurllles
<br />2. MOIOr yehlcl..
<br />3, Plraonll property purchlHll al rlllll
<br />4. PIraonl' property purchalld In ClJUIIIlIt
<br />5. Plrlonal property 1ub/1CIId 10 IlOIMllOry 1111\
<br />6 AlII property lax end specl.,......,....,' III11S
<br />7 A..ldlnllll prOJllrly Sub/lcllo I mechanIC.'
<br />11111 lor cenlln rtpllrs Ind Improvemenll
<br />8. AnornlY's IIlns
<br />g. Certain Insurlnce conlr.cts
<br />10 Passbook lOins
<br />
<br />(gl R.f1l1ng or Notlet. - Fo' purpOIlS 01 Ihll
<br />seCllon .
<br />
<br />(1J G.ner.' Rult. - Unless nOllCI 01 lien " rtflllllln
<br />Ihl mlnner orncrlbed In Plrlgrlph (2) dUllng IIlI 'lQulrlll
<br />.erlllng pellod, such nOllce 01 IItllllllll III "lIleO IIll11d on lhe
<br />dall on ..hlch III' fllld (In Iccordance with subncllOn Iflllllill
<br />the UOII III on of such "filing WIM
<br />
<br />12) PIICI For Filing. - A notIce 0' 1I1n .eWed
<br />oUllng llll rlQUlled r.llllng penlll 1111" blllltcllve Ollly .
<br />(A) II.
<br />lli such nOllcl 01 lien 'I rsllled In llll olhcc ,n ..lllch llll
<br />pllor notlC! 01 lien WI! riled. Ind
<br />1111 In lIIe CU! 01 'ell properly Ihe tiel 01 .ehhng II
<br />on1etea and f{llCOH1f!l'l In an '""'" to 'hI! f!l'ent !80UHlfld by
<br />~ut)'f'Cfl(H~ ,0 141 a"o
<br />,8, 'II any tBSe III IN'"th. YO ~!,. 01 Iliorl pllOl 10 III! dlle
<br />0' . .,h'''O 01 nohce 01 lien liMe' luhPIIIIII,aPh IAI 'hi
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<br />SIcrIlary lICIIvIlI WlIllIn iIIfDnlIalIDn (In .. _
<br />pracrtbld In ngulIlIona IauId IIr .. ~
<br />concamfllll I clIInJII it.. tIIqIIJII"J .......If.....
<br />ollUCll I"" II ilia llIId 1II1CCl11d-.......... (l) II
<br />.. SlItIIn wllIc:tIlUl:lIlIIldIIa II""'"
<br />
<br />l3J RequIrId RIllIng PwIDd. - II .. _
<br />of 1ft, notIcI of" ......,..,..... JIIW--
<br />(A) l1li-.,.., ,...IIIdiIIgS.,.,............
<br />ol8 rws IllIr .. dill D1.. _ at......-
<br />(8) thI-,ur IIIriDd IIIdiIIg I11III.............,...
<br />IllIr thI ~ ol1lll ~ I'IQUIIIlI NIIIIIlI ,... far
<br />IUCh nollcufilert .
<br />
<br />; - ~ I ... "'. ....
<br />Sec. 6325. Release Of Uen Or
<br />
<br />Discharge 01 Property.
<br />
<br />(I) ~ or UIIL - SuItiaa . aD
<br />regulallOl1lasllll SIc:mary..,..-... ....., IIlIIIl
<br />'- a CIItIficatI ol,..... ot..., 1iIn..... ..~.
<br />lIlY IntamII ftvIIIUI tal: not IIIIr -. S.,.,......... ..,.,
<br />wIIIcII .
<br />111 1IA1II11ty SatitfitJd or U I....... The s.m..y
<br />fillClS lhat1llt liIlIiIil)'faf1llt__ ..-rwlllllll
<br />IntarIIl In mcJICl tIlIrIOl. his .. ruty IIliIfiIll << _
<br />bIcolllI legally "'''lIllICIIIlII. or
<br />(ZJ llond Aa:Ipted. TllIII iI.......,1D1III~ n
<br />ICCIlllId by him a llonIllllll is COlllliIlOnIIl.,.., III.-,-n e'I
<br />l!II amount 1IIIIIIII. """'* willi III ~ III ~
<br />lIInol. willIln lIlI tillll ~ lIy _ {~ .*""
<br />1IIIIIIIon 01 sutll 1imel. anll :l:z: is ill ~ W/ftl Sllt'Il
<br />!lQy,,.1IIIfttI ralalintllD 1If1IIS. ClIIIdIllonI. aIlll10rm oll!le ~
<br />allCllu!ltils 1IIeIIon. as lIIIy be IlIICffiIO br SlDlI'lOl/lll_
<br />
<br />Sec. 6103. Confidentiality and Dis-
<br />closure of Returns and Retum In-
<br />formation.
<br />{It I .DIIdoeIn of CtItIIn .........
<br />Allum tlfcnlllorl For Ta AdnIII"",
<br />PufpOsa -
<br />
<br />121 OISCIO~U~ 01 Imounl 01 O"lSlln~lh~ 't!n .1' I nOI'!:r C'
<br />IllIn hIS t)een 1.'!~ purSUlnl'" sect1n1"t6r31'l ~f"If &mt",~' c~ '!"'f'
<br />OUllllnllillll Obhgl\lon MClnCl bjr iuthlitl'l may be l!~1D
<br />Iny JIIrson "ho 'urn IS,," SlIIIlltllll'J ..."11tn tylllttQ till! ""
<br />hll I "ghl ,n IIlI D'Openy SullttC1 10 SUCh h!h 1)1 ,nlllncl. 10
<br />obll,n . flghl,n suth pllltllrtV
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