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<br />EIcerptI From Intemal Rnenue Code
<br />Sec. 6321. Lien For Taxes.
<br />
<br />If an1 perlon lIabl. 10 Pl1 any w nl\l'ectl or refus.. 10
<br />PlY tilt nm. In" d.mlnll. the amounT IIncluding an1 Inltr-
<br />tit additional lmounT. adlllllon 10 till. or an.nllll. penally,.
<br />Togethe' willi. any COIlS Ihat ml1 ICCrue In addition thlrtlll)
<br />t/lall be a lien In favor of lilt UnIIId STalts upon III Pfoperly
<br />ancl rlghtl To Pl"olltl1Y. wfldltr TN! or lNIfJonal. lItlonging
<br />\0 SUCh perwn.
<br />
<br />Sec. 6322:Pertod.Of Lien.
<br />
<br />Unl.n anori.,.. dill It Neertlcal11 fried 01 law. tnf lien
<br />ImpoHCl by MCtJon ll3Z' shall vi.. lIthe 11m. lht a.....m.nt
<br />II m.Ot .rr.l .hllI tolIflnue IA'IIlIlht lI.blllty for lht lmounl10
<br />","SIll lor a jUClgllltftT aoal",1 Iht tllpaye, arising Oul 01
<br />IUc/lliabillly) II U1l1lfled or btromts u",nforceable oy reuon
<br />OIIIjlN 01 1/1111
<br />
<br />Sec. 6323. Validity and Priority Against
<br />
<br />Certain Persons.
<br />II) PUrchutr'I, HoIdtrI 01 Stcurttr In-
<br />......., MtchInIc'I Llenm, And Judgment
<br />Utn eNd/tm. - The I~n lmpoll!ll by IItCIIOn lI32lll11l1
<br />IlG1 lit valla .. l;aln51 Iny p"'c!toser holOer 01 a _urlly
<br />Inl,rll\ "*h'n,c.llI,nor 0' ,uDgm'nt hen creDllor unlll nolte'
<br />It.trfl)f .tuen meet, rhe tequlTlementi 01 5lJbsec:hon f'l has
<br />_ 'HtO Or lilt Stcrelary
<br />
<br />'I, Place For Filing Notice; Form.-
<br />
<br />f~~ Place For Flllrtg 'tIe' nollc~ re1erred 10 m sub.
<br />*lton (1'lhllI De fllea .
<br />!A, Una.r Slllr l.,,'
<br />(H Aeal P'CJpertr If! rtlt C.ill~ liT 't.1 prDpelt~_ HI one
<br />ofl,~u"lh,,, lhe SIAl' '0' ,,,, CO"nl. O' 01"" go.lrnmenlll
<br />'ulNl/.llto~1 19 a"'~"il.a 0, Ih, '''''' of lueh 511" ,n
<br />"h.c" ft" p.optrt, 'u~I!tC1 fO Inr """ ".,Iu,'ed lna
<br />Ill' Per,on" Pro",rt, ,n Ill. cas. 01 pe'.OnA'
<br />prDPI"' WMtftllr Uln~Ic.,. 0' '"UmgltHe In one O'UII:P
<br />WICh,n 'he Stile I D' HI!' cr1unl" 0" oint' gOYt!fnment,1
<br />lutldlY11IOOj ~D Ol!JiliJrl~tt:: tI. Hl(l .8"" o' fHJCh Stlte
<br />In Whl~h lhe P'Ope',. ,ubJ'C! '0 the ",n " IIIu."d.
<br />0'
<br />'81 w,rn CierI! 01 D,tlrl(;t Gour, In HIt OUltt Of Ifle cler~ at
<br />fPll@! united 51' lei "1s.1'IC1 tOurf to, It}f lud,clII Ol\lflct In whlCt!
<br />tflf "roper'.,. fluDjfl'l1lC, Ilf!'rl '1. r.'hl/llre lII~h~n"'vrl !tle SUII& hU
<br />Iror Dy I.. OU1or',lIlfl'd U'I" ~)f!,tt *'.,... 'qlpt& rr., '!I~u"('~fl~I' (11
<br />IlJD:lI'h~,."r, r,_ 'j'
<br />Ie, Wilt, Qtcon1tll U' ['HIM" ',' 'lit OI"t,,[1 01 :.otUfTl[Jil In
<br />fht offlc:e of ~h!, npc.n'~IlI' flf 0"-8'0' 'I' ,ht' 011l111f' C'~ C.Olumblll :1
<br />'r":. p':Jpe"t t"lll"f < 't, 'r" "IV ~ ~!llllll"r . ". '),~.. , ..,1
<br />S':)lun;~I~
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<br />Entered 85 oocumen~ ~
<br />88-. l~J 3 6 6
<br />Grantor
<br />Qrlntee
<br />Numerle11 ,~,,,," L-=. , i. .' f.
<br />TATE elF NEBR,~SI~~A') s's
<br />OlJl.iTY JF !lt~LL )
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<br />B, JUH 22 AI1 9 31
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<br />(2) Situs Of Property Subjtet To lItn . For purposes of
<br />plrlgraphlll) Ind {4J. properly 1".UlIt dllmICI to lit slIumd.
<br />(AI Rill Prolltl1Y . In "" Cue of rut property, II "'
<br />PhyalCllloc:allClll: or .
<br />(8) PenonaJ Properly - In tilt _ of penona/ propeny.
<br />wIIt1IItr lIngilll. or Inllnglllll. II lilt I'IIIdInc:e of IhI
<br />lalpIyOr .1 "" tllllllht I1lIllce DIllen Is filed.
<br />For purposes of PlrtlIrapll(2l (8), "" rnldInciI of. corporllioll
<br />or partnerlhlp lhall lit dIImIcf to lit lht p*, II wI1tclI t!II
<br />principal ulCUllvt otIa of tilt buIl_ II locatId, IIIIlI ..
<br />'nlilerlct of . lUpayar llIlou rtIkllla II wIthouIlhI \JnllId
<br />SIIIn t/lall lit dIImtcl to lit in IhI Dillrict 01 CohImbiI
<br />(1) ~orm . Till form . Incl alnllnl of t!II ......
<br />ItfJfI.ICl 10 In ~ IIL"'" lit or...... ~ IhI ,
<br />Secr.tary Suc!l nUtlet shift 1II'.alld notwl1hlbnotng ...
<br />ollltr pro.lllon 01 IIW rtgarlllng "" form 0' contini of I
<br />norlce of lien.
<br />
<br />Note: See section 6323(b) tor prOleclion for
<br />certain Interests even though notice 01 lien
<br />imposed by section 6321 is filed with respect
<br />10:
<br />
<br />, s.cUlllJ.,
<br />2. M0101 vlhlCltI
<br />J "'lIOIIll Prolll"W purCllUtd 11....11
<br />4 ""lOnal prOptf1W purchlMClln ellUlI nit
<br />5 I'afaonal property IUbjIct8d la pot...lOry It."
<br />6 Real prOptlty III Incll!llClll.....llIWlt "1M
<br />7 f1ftldtnUlllIroparty lubject 10 I mtChintC I
<br />III" lo' ctnlln repI/I'ancllmprov.lIltnts
<br />! Anornay.. Itlns
<br />U C.rtlln In,ur.nce contllct.
<br />10 PIlIOOO_ loans
<br />
<br />IgI Atflllng Of Notice. - ror purpOlIS 0' 11111
<br />stCllon
<br />
<br />I', Gentrtl RuII. - Unll.. nOIlC. 01 It.n 'I rallltcll"
<br />I'" m.nn.. P'IICflbtll In pI.ap'IPh m dUllng the rlllUlrttl
<br />,.llllOg per lod. sucn nOlle. 0' It.. I"'. 1II'..I1tCl.. fIlM on lilt
<br />aAlt on whiCh .tll "I,d f,n Iccoraa"u Wllh lullltt1JO" (1)l.IIt!
<br />the e.pl"lion of lUcl1 "Tiling 111"00
<br />
<br />IZI PlIct For Filing. - A nnllCI 01 lien r.tlllll
<br />durul\llhe raaUIJllllllillng IlIfIIlll thall blIl!ftel.....1IIlIt .
<br />IAII'
<br />I II .uch nOllct 01 II.n llllllltd 10 lhe onlce In whoct. lhe
<br />~"O' noftu 01 hen WII IIIecl .rHl
<br />"" ,n Ihl clle of rnl proP''''. thl t.ct 01 'ell1lOlllS
<br />~fl11"p'O Inn r~cD'dea /1'1 an 1"~!!I 1D thtl @lJ1etl1 Ifl'QUU&d br
<br />IvtlTtflCI.on !f! "1 1M
<br />'B, ,n .n, CUI In whiCh IlO D'~. a. mOl' p"o. 10 Ihe D."
<br />n' . ,.flltng ot nollc. of II." undll lullNIlCIlIph I.,lhe
<br />
<br />SIcrIttry raIwd wrIIIIn ,.,..... (In III _
<br />prncrlllld In rIgUlIIioIII .... IIr .. ~
<br />COIICInIInI' IiIIIIllII III""""" ........._
<br />lIfluctl_"_tIIIlllII_"__~1II
<br />t!II SIIIIln............ II.....
<br />
<br />ill R..... ...... PIIIIIL - 11"_
<br />of III' nolIcIoI.........................._-
<br />(A) "" ~ .......... ...._......
<br />of.,......... .. II.. _ fit....._
<br />(I) 1!It-.,.r&*lDll.................,...
<br />a"-lIIt ~ of 1111 ~ ..... ~......
<br />suc/l_'Ilr_ '
<br />
<br />Sec. 6325: Rtileise 01 'Lien Or
<br />
<br />Discharge Of Property.
<br />
<br />ll).w- Of ...... - .... _..
<br />reolllltlonlll t!II SIcrIIarJ' .., INKItIt.. .. s.a.., IlIIII
<br />--I ~ of NlIIIIII..,........ "l..-:!IO
<br />Illy 1IIIImaI_... ...................,...
<br />wIlIttl .
<br />III lllllillly SIba!llll 01 ~ . lIII ~
<br />fiNIS tIIIl t!ll1iIlliIIIy Illr lllI__-.-..........., all
<br />IIl1MIt In I'IIlIICt 1!ItIIlIt. !III ... W, ..... ., '-
<br />__ ...., III1IIlIon:IIII Dr
<br />(2) lIeIIll ~ .11Itn IS........... s.a.r,.
<br />ICCIIP*llly hiIIl'1MIIle1!llt IS~ .........-el
<br />"" IIIlOlIIlI ...... 1OgIl!IIr .. .s __ ill '..-:l
<br />1IItreo1. w1lhIn .. ". ~.., ilia' (...... ...,
<br />U1eI\Slon 01 suc:ll t.N). IllCl1'lll is In ICaITOIla .... Slit!>
<br />rlllu""*,,, rtIatillO 101ll1llS. CIIIlllIIo!s. N 1InII""....1Iellll
<br />IIIllsurwtils tIItnlon. as IlIIY ,,~ lIy IlIdI ,........
<br />
<br />Sec. 6103. Confidentiality and Gis.
<br />closure of Returns and Return In.
<br />formation.
<br />(t) DMkIMt of CenIIn RIMIII_
<br />RtIum IIdonIIIIoII For ra AdIIlt.M III,
<br />Purpoees. -
<br />
<br />(21 DI'CIDs,lJrt c.' "!'!lD~l C'.' Oo.l1J.tl'l\thflg ~.lffl . ''';II 'fttl'tU';'f 'tl'
<br />III" h.. Ottn ,.J~ pur'ulnllo w.""onfiJ::J.', I'" 1"""-'1'.1~'!"It
<br />outllancl"'l Obhtlt'OIII1ClnO ~ ilIdll"" '!III'''' .__.
<br />Iny pttl/lll wIlO lunllllltl UTlltactll~ .... rn.n h'1/lIlQ _ lit
<br />has I "Dhl tn lhe P'OfIt", ,.., '" 1i1llt~ ''''' D' 'n_. 1D
<br />o1IIaln I ngllll" 'u~ P'Dllt"V
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